HS Code for Makeup
Makeup and color cosmetics are classified under HTS heading 3304, which covers beauty, make-up and skin-care preparations. The subheading depends on where the product is applied: lip make-up (3304.10), eye make-up (3304.20), manicure or pedicure preparations such as nail polish (3304.30), powders (3304.91), and other beauty, make-up and skin-care preparations such as foundation and complexion products (3304.99). All of these enter the United States duty-free at a 0% general rate, so the main task is identifying the right subheading by application area and form.
| HTS Code | Description | Duty Rate |
|---|---|---|
| 3304.10.00.00 | Lip make-up preparations Lipstick, lip gloss, lip liner | Free |
| 3304.20.00.00 | Eye make-up preparations Mascara, eyeshadow, eyeliner, brow products | Free |
| 3304.30.00.00 | Manicure or pedicure preparations Nail polish, nail care preparations | Free |
| 3304.91.00.50 | Powders, whether or not compressed — other Face powder, setting powder, blush/bronzer in powder form | Free |
| 3304.99.50.00 | Other beauty or make-up and skin-care preparations — other Foundation, BB/CC cream, concealer, liquid/cream complexion products | Free |
| 3304.99.10.00 | Petroleum jelly put up for retail sale Retail petroleum jelly within the beauty/skin-care provision | Free |
Color cosmetics and make-up are associated with heading 3304 of the Harmonized Tariff Schedule, which covers beauty or make-up preparations and preparations for the care of the skin, excluding medicaments. The heading is organized primarily by the area of application and the physical form of the product.
Lip products — lipstick, gloss and liner — point toward 3304.10. Eye products — mascara, eyeshadow, eyeliner and brow preparations — point toward 3304.20. Nail products, including polish and other manicure or pedicure preparations, point toward 3304.30. Products in powder form, whether loose or compressed, such as face powder, setting powder and powder blush, point toward 3304.91.
Everything else in the beauty, make-up and skin-care space that is not captured by the more specific subheadings — foundation, BB and CC creams, concealer and liquid or cream complexion products — points toward 3304.99. Retail petroleum jelly is also reported within this last group at a dedicated breakout. Because heading 3304 spans both make-up and skin-care, a single brand's range can map to several different subheadings depending on the item.
The practical approach is to review each product by where it is used and what form it takes, rather than by brand or marketing category. All of these subheadings are duty-free, so the identification matters most for accurate statistical reporting and for distinguishing cosmetics from neighboring categories such as hair preparations (heading 3305), soaps and cleansers (heading 3401), and perfumes (heading 3303).
Make-up and cosmetics under heading 3304 enter the United States duty-free at a 0% general rate across the lip, eye, nail, powder and other-preparation subheadings, and they remain duty-free under the Column 2 rate as well. Because the duty is free regardless of the specific subheading, the reason to identify the correct code is accurate statistical reporting and clean recordkeeping rather than duty calculation. Cosmetics are also regulated by the FDA, but that is a separate matter from tariff classification.