The short version
- Most K-beauty is chapter 33, and most skincare and make-up is heading 3304.
- Heading 3304 names sunscreen explicitly, so a sunscreen is classified there even though FDA treats it as a drug.
- A foaming cleanser can fall under 3401.30 rather than 3304 — the product decides.
- Classification is the importer's responsibility; confirm every code with your broker.
The headings K-beauty ships under
| Heading | The schedule's wording | General rate |
|---|---|---|
| 3303 | Perfumes and toilet waters | Free |
| 3304 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations | Free |
| 3305 | Preparations for use on the hair | Free |
| 3306 | Preparations for oral or dental hygiene | Free |
| 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included | 2.4% to 6% by line; free under KORUS for qualifying goods of Korea |
| 3401.30 | Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale | 4% (3401.30.10) or free (3401.30.50) |
Sources: HTSUS chapter 33, notes 1 to 4 and headings 3303 to 3307; HTSUS 3401.30.10, 3401.30.50
Common products, heading by heading
- Toners, essences, serums, ampoules, creams and sleeping masks — skin-care preparations, heading 3304; most fall in 3304.99 ("Other").
- Cushion compacts and powders — 3304.91 is powders, whether or not compressed; liquid foundations sit with the other preparations in 3304.99.
- Lip tints and eye make-up — 3304.10 and 3304.20.
- Shampoos and other hair care — heading 3305: 3305.10 for shampoos, 3305.90 for treatments and other preparations.
- Sunscreens and sun creams — heading 3304, which names sunscreen in its own text.
Browse every line, its rate and its description in the chapter 33 reference, or describe a product in plain words to the free HS code finder.
Sources: HTSUS chapter 33, notes 1 to 4 and headings 3303 to 3307
Where the product decides the code
Two K-beauty staples need a closer look. A foaming or cream cleanser can be a skin-care preparation under 3304 or a surface-active washing preparation under 3401.30, depending on what it is made of and how it works. A sheet mask is a preparation carried on a fabric or fibre sheet, and whether the sheet changes the classification is a question for your broker.
Sources: HTSUS chapter 33, notes 1 to 4 and headings 3303 to 3307; HTSUS 3401.30.10, 3401.30.50
Why sunscreen differs
For tariff purposes a sunscreen is a heading 3304 preparation, because the heading says so. For FDA it is an over-the-counter drug with its own labeling in 21 CFR 201.327. The HS code tells you the duty; it does not tell you which FDA rules apply.
Sources: HTSUS chapter 33, notes 1 to 4 and headings 3303 to 3307; 21 CFR 201.327, 201.66