HS Code for Cosmetics: Finding the Right Heading in 5 Steps

The HS code for cosmetics is usually found in heading 3304. Under the World Customs Organization’s HS 2022, lip make-up is 3304.10, eye make-up 3304.20, manicure and pedicure preparations 3304.30, powders 3304.91, and other skincare and sunscreen products 3304.99.

Hair products such as shampoo go to 3305, liquid or cream face and body washes to 3401.30, and perfumes to 3303, and the final word always belongs to the customs authority.

The five steps below keep classification consistent. The same number appears on the export declaration, the commercial invoice and the certificate of origin, so it is worth settling before the first shipment.

Step 1: Find the HS code for cosmetics, starting with the chapter

HS classification narrows from a 2-digit chapter to a 4-digit heading and a 6-digit subheading. Most cosmetics sit in Chapter 33 of HS 2022¹ (PDF): essential oils and resinoids; perfumery, cosmetic or toilet preparations.

Chapter 33’s notes exclude soap and other products of heading 34.01 (PDF)², so a face wash that looks like a cosmetic may belong in Chapter 34. Products that qualify as medicaments are considered under Chapter 30.

Step 2: Choose the 4-digit heading

Swipe sideways to see the whole table.

Heading texts are summarised from the WCO’s HS 2022 nomenclature. Cleansing oils and cleansing balms need a separate look at their ingredients and function, because whether they act as surface-active washing products is not obvious.

Step 3: Narrow to the 6-digit subheading

Heading 3304 splits as follows:

• 3304.10 Lip make-up preparations
• 3304.20 Eye make-up preparations
• 3304.30 Manicure or pedicure preparations
• 3304.91 Powders, whether or not compressed
• 3304.99 Other, which covers most skincare and sunscreen

Heading 3305 splits into 3305.10 shampoos, 3305.20 permanent waving or straightening, 3305.30 hair lacquers and 3305.90 other. Within 3401, liquid or cream skin-washing products for retail sale are 3401.30.

Sheet masks deserve care. Note 4 to Chapter 33 states that heading 33.07 covers wadding, felt and nonwovens impregnated, coated or covered with perfume or cosmetics, so the result can depend on the sheet material and how the product is presented. For a high-volume item, an advance ruling (step 5) is the safe route.

Step 4: Add the national digits

The first six digits are global; everything after them is national.

• Korea uses a 10-digit tariff code (HSK). The code and description can be checked on Korea Customs’ tariff and classification portal³.
• Hong Kong uses the 8-digit codes in the Census and Statistics Department’s Imports and Exports Classification List⁴; the first six digits follow the HS.
• Your market: duty rates and import requirements follow your own tariff line, so share it with your supplier so that documents match on both sides.

Step 5: Get an advance ruling when in doubt

Under Article 86 of Korea’s Customs Act⁵, an importer or exporter, the manufacturer of goods for export, or a licensed customs broker may ask Korea Customs to classify goods in advance, before declaring them, and may request a review within 30 days of the decision.

Most importing countries offer similar advance rulings. For new formats or anything that could fall into more than one heading, get a ruling and keep using the same code.

What is changing next

The HS is amended every few years. A WCO Council recommendation adopted on 25 June 2026 confirms that the HS amendments accepted following the June 2025 Council recommendations (PDF)⁶ will enter into force on 1 January 2028. Check your national tariff when the amended schedule is published to see whether any cosmetics lines change.

For how the code is used at export, see Korea export declaration types and how to export cosmetics from Korea; for its role in origin rules, see Korea certificate of origin.

Related reading: How to export cosmetics from Korea · Korea export declaration types · Korea certificate of origin

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See also: Export documents checklist