Makeup and Color Cosmetics Imports

Makeup imports classify under HTS 3304.99 (other cosmetic preparations). Specific subheadings for lipstick (3304.10), eye makeup (3304.20), nail (3304.30), and other (3304.99). FDA color additive approval for any non-approved colors.

This guide covers U.S. import tariff and compliance for makeup and color cosmetics.

For SMB importers in this category, the practical questions are HTS classification, applicable Section 232/301/122 stacks, FTA opportunities, and regulatory overlay (FDA/USDA/EPA/CPSC where relevant).

HTS classification basics

Lipstick HTS 3304.10. Eye makeup HTS 3304.20. Nail products HTS 3304.30. Foundation/other HTS 3304.99.

Tariff stack and rates

Base 0-2% + Section 122 (15% on non-USMCA). Limited Section 301 exposure.

Country of origin considerations

France (luxury), U.S. (mass), Italy, Japan (specialty), Korea (K-beauty).

Regulatory overlay

FDA color additive approval for non-approved pigments. Cosmetic labeling. INCI nomenclature. State Prop 65.

Mitigation opportunities

USMCA qualification on Mexican production. KORUS for Korean-origin.

Frequently asked questions

What is the typical effective duty rate?

Depends on origin and HTS classification. China-origin: 22-42% effective when Section 301 + Section 122 stack. USMCA-qualifying Mexican production: often 0-3%. Vietnam, India, Korea: 15-17% with Section 122.

Can I qualify under USMCA?

Possible if production occurs in U.S., Mexico, or Canada and meets rules of origin (typically 60% RVC under transaction value or 50% net cost). USMCA-qualifying goods are exempt from Section 122.

Are IEEPA refunds available?

Yes – for entries between April 5, 2025 and February 24, 2026 that paid IEEPA duty. Filed through CBP’s CAPE portal. We file claims on contingency for filings above $50k.

What about Section 232 exposure?

Specific to product type. Steel and aluminum derivatives expansion brought some downstream products into scope. Component-level analysis identifies actual coverage.

How do you help with this category?

Tariff exposure assessment ($2,500-$7,500), classification audit, USMCA qualification, refund recovery, audit response. Independent of any customs brokerage.