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United States Import Duty Rate for Cosmetics & Skincare

HS 3304 · Beauty or make-up preparations

United States MFN Import Duty Rate

Live

Free

on FOB value

Most beauty preparations enter at 0% or low rates.

How duty is calculated

FOB value

Product transaction value at port of export

Import duty (Free)

Applied to FOB value. US uses FOB (transaction value).

Sales Tax (state-level) (0%)

Applied to FOB value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: cosmetics & skincare worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. United States charges duty on the FOB value (the price of the goods), so freight does not attract duty and the duty base is US$10,000. Customs converts the amount to USD at the official exchange rate on the day of import.

Charge	At 0%
Import duty	$0
Merchandise Processing Fee (0.3464%)	$35
Total paid at the border	$35

Excise, anti-dumping duties and broker fees are not included.

Classifying cosmetics & skincare correctly

Heading 3304 covers beauty and make-up preparations and skincare: lip and eye make-up, manicure products, powders, creams and sunscreens.

Shampoos and hair products go to 3305, oral care to 3306 and deodorants and bath products to 3307
Medicated creams with a therapeutic dose may be pharmaceuticals (3004)
Make-up brushes go to 9603

Compliance. The EU requires a responsible person, safety report and CPNP notification; the US requires facility registration and product listing under MoCRA; many Asian markets require pre-market registration.

Importing into United States: what you need

U.S. Customs and Border Protection (CBP) collects duty; rates are set in the Harmonized Tariff Schedule (HTSUS) published by the USITC, with trade-remedy duties in Chapter 99.

Registration. An importer of record number (IRS EIN or CBP-assigned number), a customs bond for formal entries over $2,500 and, for ocean freight, an Importer Security Filing (ISF 10+2) at least 24 hours before loading.

Low-value shipments. There is no de minimis any more. The $800 Section 321 exemption was suspended for all countries on 29 August 2025 and written into CBP regulations as an indefinite suspension on 24 June 2026; the statutory exemption ends on 1 July 2027 under the One Big Beautiful Bill Act. Every parcel needs an entry and pays duty.

Documents customs will ask for

Commercial invoice with HTS code, country of origin and value
Packing list
Bill of lading or air waybill
CBP Form 7501 entry summary (filed by the broker)
Agency forms for regulated goods (FDA prior notice, FCC, EPA, CPSC certificates)

Charges on top of duty

Merchandise Processing Fee: 0.3464% of value, within an annual minimum and maximum
Harbor Maintenance Fee: 0.125% on ocean shipments
Section 301 forced-labour tariffs since 24 July 2026: 10% or 12.5% on most origins, capped net of MFN for the EU, Taiwan, Japan, Korea and Switzerland
Section 301 China tariffs (Lists 1–4A, 7.5–100%) and Section 232 duties on steel, aluminium, copper, vehicles and parts
State sales tax when the goods are sold, not at the border

Watch out. The MFN rate on the HTS line is rarely the whole bill. Check the Chapter 99 lines for your origin first — for Chinese goods the Section 301 layers often exceed the base duty.

Frequently asked questions

What is the import duty rate for Cosmetics & Skincare in United States?

The MFN (Most Favoured Nation) import duty rate for Cosmetics & Skincare (HS 3304) in United States is Free on the FOB value. Most beauty preparations enter at 0% or low rates.

Is Sales Tax (state-level) charged on Cosmetics & Skincare imports to United States?

No. United States has no import VAT; state sales tax is charged when the goods are sold to the end customer, not at the border.

Are there FTA rates available for Cosmetics & Skincare in United States?

United States has free trade agreements with CUSMA/USMCA (Canada, Mexico), US–Korea FTA (KORUS), US–Japan Trade Agreement, US–Israel FTA. Check whether your origin country qualifies for a preferential rate on HS 3304.

How is import duty calculated for Cosmetics & Skincare entering United States?

Duty is calculated on the FOB value of the goods. FOB value is the transaction value at the port of export. The MFN duty of Free is applied to this value.