HS code for foundation
The U.S. HS code for foundation is usually 3304.99.50.00 (liquid), 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 |
|---|---|---|---|
| Liquid | 3304.99.50.00 | Free | 12.5% |
- 3304.99.50.00: Other
What decides the code
Liquid foundation is a skin care and make-up preparation classified under heading 3304, specifically subheading 3304.99.50.00 as an other preparation for the care of the skin.
- The product is a liquid cosmetic applied to the skin for coverage and appearance, which places it in heading 3304 as a beauty or make-up preparation.
- It is not a medicament and makes no drug claims, so it stays in heading 3304 rather than Chapter 30.
- Within heading 3304 it is not a sunscreen, tan preparation, manicure or pedicure preparation, so it falls to the residual subheading 3304.99.50.00.
Common mistakes
- Classifying liquid foundation under 3304.99.10.00 as a skin care preparation is wrong because that line covers specific skin care products, not make-up.
- Putting foundation in 3305 as a hair preparation is wrong because heading 3305 covers hair care, not facial make-up.
- Classifying it in Chapter 30 as a medicament is wrong because foundation is cosmetic and carries no therapeutic or drug claims.
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
- Liquid
- 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 foundation?
The U.S. HTS code for foundation is usually 3304.99.50.00 (liquid). The first six digits, 3304.99, are the international HS code.
What is the U.S. import duty on foundation 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.