HS code for body lotion
The U.S. HS code for body lotion is usually 3304.99.50.00 (skin care), with no general duty and an estimated total of 12.5% from China and 12.5% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 37.5% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Skin care | 3304.99.50.00 | Free | 12.5% |
- 3304.99.50.00: Other
What decides the code
Body lotion is a skin care preparation of heading 3304, classified under 3304.99.50.00 when it is not a medicament and not a sun tan preparation.
- Use as a skin care preparation puts the lotion in heading 3304. A product with a drug claim or active medicinal ingredient moves it out of this heading.
- The residual subheading 3304.99.50.00 applies because the lotion is not a sun tan or sunscreen preparation and not a manicure or pedicure preparation.
- A lotion presented as a sunscreen or sun tan preparation is classified in the sun tan subheadings of heading 3304, not in 3304.99.50.00.
Common mistakes
- Classifying body lotion in 3304.10 is wrong because that subheading covers sun tan and sunscreen preparations, not ordinary skin care lotions.
- Putting body lotion in heading 3307 is wrong because 3307 covers other cosmetic preparations not elsewhere specified, and skin care lotions are named in heading 3304.
- Claiming heading 3004 for a medicated body lotion is wrong unless the product is a medicament with a therapeutic or prophylactic use and dosage.
Estimated U.S. duty by origin
- China
- 12.5% = Free general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 37.5%.
- Vietnam
- 12.5% = Free general + 12.5% Section 301: Forced labor action
For HTS 3304.99.50.00, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Skin care
- CN 3304 99 00, Free
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for body lotion?
The U.S. HTS code for body lotion is usually 3304.99.50.00 (skin care). The first six digits, 3304.99, are the international HS code.
What is the U.S. import duty on body lotion from China?
The U.S. general duty on HTS 3304.99.50.00 is Free. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 12.5% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 12.5%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.