HS code for sheet mask
The U.S. HS code for a sheet mask 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
A sheet mask is a skin care preparation of heading 3304, classified under 3304.99.50.00 as an other preparation for the care of the skin.
- The product is a preparation applied to the skin for care, not a medicament, so heading 3304 covers it.
- It is not a make-up or sun tan preparation, so it falls in the residual subheading 3304.99.50.00.
- A sheet mask that makes drug claims or treats a condition would leave heading 3304 for a medicament heading.
Common mistakes
- Classifying a sheet mask in 3307 is wrong because that heading covers toilet preparations such as bath and shaving goods, not skin care.
- Putting a plain sheet mask in 3004 is wrong because heading 3004 covers medicaments, and a cosmetic mask makes no medicinal claims.
- Classifying the mask as a textile article in Chapter 63 is wrong because the sheet is a carrier for the skin care preparation, which gives the article its character.
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 a sheet mask?
The U.S. HTS code for a sheet mask 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 a sheet mask 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.