Body Lotion
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3307900000 | 40.4% | CN | US | Official Doc |
| 3307305000 | 39.9% | CN | US | Official Doc |
| 3304995000 | 35.0% | CN | US | Official Doc |
| 3304991000 | 35.0% | CN | US | Official Doc |
| 3401305000 | 35.0% | CN | US | Official Doc |
| 3401301000 | 39.0% | CN | US | Official Doc |
Product Images
AI Analysis
๐งด Body Lotion: The Ultimate HS Code & Customs Clearance Guide (2026)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
๐ Part 1: Product Definition & Classification โ Do You Really Know "Body Lotion"?
Body Lotion (also known as skin care lotion) is a non-medicament cosmetic preparation used to moisturize, soften, and protect the skin. In international trade, it is primarily classified under Chapter 33 (Perfumery, Cosmetic and Toilet Preparations).
Crucial Distinction: * Cosmetic Moisturizers (Body Lotion): General skin care, moisturizing, fragrance-based products โ Chapter 33. * Medicinal Creams (Therapeutic): Products containing active pharmaceutical ingredients (APIs) for treating skin conditions (e.g., eczema, psoriasis) โ Chapter 30 (Medicaments). * Soap-based Cleansers: If the product is primarily a "washing the skin" preparation (liquid/cream soap) rather than a leave-on lotion โ Chapter 34 (Soap).
โ ๏ธ Key Differentiator:
- If the product is a leave-on moisturizer (no soap base) โ Look at 3304.
- If the product is a soap-based wash (lathered, then rinsed) โ Look at 3401.
- If it's a perfumed bath salt/solution โ Look at 3307.
- If it's an "Other" cosmetic not specified above โ Look at 3307.90.
๐ฆ Part 2: HS Code Classification Details (2026 Tariff Reference)
Based on the provided data, here is the breakdown for Body Lotion and related cosmetic preparations:
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
| 3304.99.50.00 | Beauty or make-up preparations & preparations for the care of the skin (other than medicaments)...: Other: Other: Other | Standard Body Lotions, moisturizers, sun tan preps not covered by other specific sub-headings. | 25.0% |
| 3304.99.10.00 | Beauty or make-up preparations...: Petroleum jelly put up for retail sale | Petroleum Jelly (Vaseline) based body lotions or pure petrolatum products. | 25.0% |
| 3307.30.50.00 | Prepared room deodorizers, whether or not perfumed...: Perfumed bath salts and other bath preparations: Other | Bath Lotions (additives for bathwater), bath oils, not for direct skin application as a leave-on lotion. | 0.0% |
| 3307.90.00.00 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories...: Other | Specialized Body Care (e.g., after-shave balms, depilatory creams, personal deodorants) not covered elsewhere. | 30.4% |
| 3401.30.50.00 | Soap; organic surface-active products...: Organic surface-active products for washing the skin (liquid/cream)... Other | Soap-based Body Lotions (Cleansing creams, body washes) containing no aromatic agents. | 25.0% |
| 3401.30.10.00 | Soap; organic surface-active products...: Containing any aromatic or modified aromatic surface-active agent | Scented Body Washes or Soap-based Cleansing Lotions. | 0.0% |
๐ Critical Analysis for Body Lotion: * Most standard leave-on Body Lotions (e.g., CeraVe, Nivea, generic moisturizers) fall under 3304.99.50.00. * If your product is Petroleum Jelly (Vaseline), it falls under 3304.99.10.00. * If your product is a Bath Product (used in the water), it might qualify for 3307.30.50.00 (0% tax). * If your product is a Cleanser (Wash), it is 3401, not 3304.
๐ฐ Part 3: 2026 Latest Tariff Rate Breakdown
โ Applicable Market: US (implied by tariff structure in source data)
โ Origin: China (CN)
โ Context: Standard Import Tariff + Section 301 Additional Tariffs
๐ฏ Scenario A: Standard Body Lotion (3304.99.50.00)
This is the most common classification for cosmetic lotions.
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Additional Duty (Section 301) | +25.0% (USITC Footnote 9903.88.01 type) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value ร 25% |
| De Minimis Exemption | โ Not Eligible (High tariff product) |
| Legal Basis | Section 301 Tariffs on Cosmetics/Toiletries |
๐ Explanation:
While the "Base" duty for cosmetics is often 0%, the 25% Additional Tariff is the dominant cost factor. This applies to most "Other" cosmetic preparations from China.
๐ฏ Scenario B: Petroleum Jelly (3304.99.10.00)
Specific for Vaseline-type products.
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Duty (Section 301) | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value ร 25% |
| De Minimis Exemption | โ Not Eligible |
๐ฏ Scenario C: Scented Soap/Cleanser (3401.30.10.00)
If the product is technically a "wash" with aromatic agents.
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Duty | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | $0 |
| De Minimis Exemption | โ Eligible (if under $800 and meets criteria) |
๐ Golden Tip: If you can legally re-formulate a product to be classified as a "Scented Soap/Cleanser" (3401.30.10.00) rather than a "Leave-on Lotion" (3304.99.50.00), you can save 25% in duties. Note: Customs officers will check if it is truly a wash product.
๐ฏ Scenario D: Specialized After-Shave/Depilatory (3307.90.00.00)
Not a standard lotion.
| Item | Detail |
|---|---|
| Base Duty Rate | 5.4% |
| Additional Duty (Section 301) | +25.0% |
| Total Tax Rate | 30.4% |
| Tax Calculation | CIF Value ร 30.4% |
| De Minimis Exemption | โ Not Eligible |
๐ ๏ธ Part 4: Customs Clearance Practical Advice (ๅฎๆ้ฟๅๆๅ)
โ 1. Document Preparation Checklist
| Document | Required? | Why? |
|---|---|---|
| Product Formula / INCI List | โ Mandatory | To prove ingredients are not "Medicaments" (Chapter 30) or "Soaps" (Chapter 34). |
| Product Label (English) | โ Mandatory | Must clearly state "Cosmetic" or "Body Lotion". Avoid terms like "Cure", "Treat", "Heal" (implies drug). |
| Product Photos | โ Mandatory | Show bottle shape, pump type, and packaging to prove it's a retail unit. |
| Safety Data Sheet (MSDS) | โ Strongly Recommended | Helps classify flammability and hazardous materials. |
| Commercial Invoice | โ Mandatory | Must match the HS Code description precisely. |
โ 2. Declaration Strategy (The "How-To")
๐ฅ Golden Rule: "Define by Function, Not Just Name!"
| Situation | Correct HS Code | Risk of Wrong Code |
|---|---|---|
| Standard Moisturizer (e.g., Nivea Soft) | 3304.99.50.00 (25% Tax) | If declared as 3401 (Soap), Customs may audit for "wash vs. leave-on". |
| Vaseline Petroleum Jelly | 3304.99.10.00 (25% Tax) | Cannot be declared as 3307 (Bath). |
| Body Wash / Shower Gel | 3401.30.50.00 (25% Tax) or 3401.30.10.00 (0% Tax) | Critical: If it contains fragrance + is a soap, 3401.30.10.00 saves 25%! |
| Bath Oil / Bath Salts | 3307.30.50.00 (0% Tax) | Must be explicitly for bathing, not direct skin application. |
| After-Shave Balm | 3307.90.00.00 (30.4% Tax) | Often confused with lotion; higher tax rate! |
โ 3. Special Cases & Handling
| Scenario | Recommendation |
|---|---|
| "Anti-Aging" Claims | Avoid implying medical benefits. If it sounds like a drug, Customs will reclassify to Chapter 30 (often 0% base but strict FDA/Drug laws). |
| "Organic" or "Natural" | No tax benefit. Focus on the formulation (Soap vs. Lotion). |
| Small Quantity (Sample) | If under $800, check De Minimis rules. Some cosmetic products may qualify for Section 321 exemption, but check specific HS Code footnotes. |
| Mixed Shipment | If shipping "Body Lotion" (25%) and "Bath Salts" (0%) together, declare separately to avoid the whole shipment being taxed at the highest rate. |
๐ Part 5: Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 3304.99.50.00 | 25.0% | FDA Registration (Voluntary) | Section 301 tariff applies heavily. |
| ๐ช๐บ EU | 3304.99.00 | 2.5% - 6% | CPNP Notification | No Section 301, but strict EU Cosmetic Regulations. |
| ๐จ๐ณ China | 3304.99.50.00 | 0.0% - 5% | NMPA Filing | Import duties often lower than US. |
| ๐ฌ๐ง UK | 3304.99.00 | 3% | UKCPA Compliance | Post-Brexit rules apply. |
๐ Conclusion:
The US market is the most expensive for "Body Lotion" due to the 25% Additional Tariff.
Strategy: If you are selling to the US, consider optimizing the product to be a "Scented Soap/Cleanser" (3401.30.10.00) if possible, or ensure you have the budget for the 25% tax.
๐ Part 6: Common Mistakes & Pitfalls (Lessons Learned)
โ Mistake 1: Calling a "Wash" a "Lotion" to avoid soap classification.
๐ Result: Customs may reclassify as 3401, potentially leading to 0% tax (if aromatic) or 25% tax, but triggers a deeper audit for misrepresentation.
โ Mistake 2: Declaring "Body Lotion" as 3307 (Bath) to get 0% tax.
๐ Result: Rejection! If the bottle says "Apply to skin, do not rinse," it is NOT a bath product. Penalty + Back Taxes.
โ Mistake 3: Ignoring the "Petroleum Jelly" sub-code.
๐ Result: Declaring pure Vaseline as "Other Lotion" (3304.99.50.00) vs "Petroleum Jelly" (3304.99.10.00). While the tax is the same (25%), the description must be accurate to avoid delays.
โ Correct Action:
"Body Lotion, Moisturizing, 250ml, Leave-on Cosmetic, Non-medical, Containing Aloe Vera & Fragrance."
๐ฏ Part 7: Final Verdict & Action Plan
๐ฏ Remember the Tax Hierarchy:
๐น Body Lotion (Leave-on) = 3304.99.50.00 โ 25% Tax
๐น Vaseline = 3304.99.10.00 โ 25% Tax
๐น Scented Soap/Wash = 3401.30.10.00 โ 0% Tax (Best Option!)
๐น Bath Salts/Oils = 3307.30.50.00 โ 0% Tax
๐น After-Shave = 3307.90.00.00 โ 30.4% Tax (Highest!)
๐ Pro Tip:
If your product is a "Body Wash" (rinsed off) and contains fragrance, 3401.30.10.00 is your golden ticket for 0% tariff.
If it is a Moisturizer (leave-on), 3304.99.50.00 is the standard, and you must pay 25%.
๐ฃ Immediate Action:
๐ Consult a Customs Broker with your product's INCI list and Usage Instructions.
๐ Optimize your formulation or packaging claims to qualify for the 0% tariff (e.g., convert to a wash product if feasible).
๐ผ Calculate your landed cost carefully. A 25% tax difference can destroy your profit margin!
โจ Professional Customs Clearance Starts with the Right HS Code!
๐ผ Don't let the 25% tariff surprise you. Classify correctly today!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.