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CN → US
HS Code Tariff Rate Origin Destination Doc
3304995000 35.0% CN US Official Doc
3401301000 39.0% CN US Official Doc
3401305000 35.0% CN US Official Doc
3004909244 10.0% CN US Official Doc

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🧴 Moisturizing Cream (Skin Care Preparations)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Moisturizing Cream"?

Moisturizing cream is a core product in personal care and cosmetic industries, designed to hydrate, soften, and protect the skin. In international trade, its classification depends heavily on its physical form, chemical composition, and primary function.

Key Distinctions: - Skin Care Preparations (Chapter 33): Primarily for moisturizing, nourishing, or protecting the skin without cleansing properties. Usually contains emulsions, oils, or active skincare ingredients. - Toiletry/Cleansing Preparations (Chapter 34): If the product has significant surfactant content and is used for "washing" or cleansing the skin (even if marketed as a "cream" or "wash"), it may fall under Chapter 34. - Pharmaceuticals (Chapter 30): If the product has therapeutic, medicinal, or dermatological treatment claims (e.g., treating eczema, psoriasis, or infections), it may be classified as a dermatological agent.

⚠️ Critical Classification Points:
- If it’s purely for moisturizing/nourishingChapter 33
- If it contains surfactants for cleansing/washingChapter 34
- If it has medicinal/therapeutic purposes → Chapter 30


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Applicable Scenario Tax Rate (China-Origin, US Import)
3304.99.50.00 Skin care preparations, other (Moisturizing cream falls here) Purely moisturizing, nourishing, or protective creams without cleansing action 35.0%
3401.30.10.00 Soap; organic surface-active products and preparations for washing the skin Creams with surfactants used for "washing" or cleansing skin 39.0%
3401.30.50.00 Soap; organic surface-active products and preparations for washing the skin Similar to above, but may vary by specific formulation or sub-category 35.0%
3004.90.92.44 Other medicament (dermatological agents) Creams with therapeutic/medicinal claims (e.g., anti-inflammatory, anti-fungal) 10.0%

🔍 Key Reminder:
- Chapter 33 (3304.99.50.00) is the most common for standard moisturizing creams.
- Chapter 34 (3401.30.x.x) applies if the product is marketed as a "wash" or contains significant surfactants.
- Chapter 30 (3004.90.92.44) applies only if the product is registered as a drug/medicament with therapeutic claims.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: November 10, 2025 onwards

🎯 1. 3304.99.50.00 —— Moisturizing Cream (Skin Care Preparation)

Item Details
Base Tariff 0% (ad valorem)
USITC Additional Duty +25% (Section 301 Duties)
IEEPA Additional Duty +10% (China-specific surcharge effective Nov 10, 2025)
Total Tax Rate 35.0%
Tax Calculation CIF Value × 35%
De Minimis Exemption Available? No (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25USITC:3304.99.50.00FOOTNOTE:301

📌 Explanation:
- 25% USITC Duty: Under Section 301 of the Trade Act for certain Chinese goods.
- 10% IEEPA Duty: Special surcharge on Chinese-origin cosmetics/personal care products.
- Total 35%: High tariff cost. Must be factored into pricing strategy.


🎯 2. 3401.30.10.00 —— Soaps & Surface-Active Preparations for Washing Skin

Item Details
Base Tariff 4.0%
USITC Additional Duty +25%
IEEPA Additional Duty +10%
Total Tax Rate 39.0%
Tax Calculation CIF Value × 39%
De Minimis Exemption Available? No (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25USITC:3401.30.10.00FOOTNOTE:301

📌 Note:
- Higher base tariff (4%) compared to Chapter 33.
- Applies if the product is considered a "cleansing" preparation.
- 39% total is the highest among the options, so avoid this classification unless necessary.


🎯 3. 3401.30.50.00 —— Other Soaps & Surface-Active Preparations

Item Details
Base Tariff 0%
USITC Additional Duty +25%
IEEPA Additional Duty +10%
Total Tax Rate 35.0%
Tax Calculation CIF Value × 35%
De Minimis Exemption Available? No (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25USITC:3401.30.50.00FOOTNOTE:301

📌 Note:
- Same total rate as 3304.99.50.00, but base tariff is 0%.
- Use only if the product fits the specific sub-category of "other" surface-active preparations.


🎯 4. 3004.90.92.44 —— Other Medicaments (Dermatological Agents)

Item Details
Base Tariff 0%
USITC Additional Duty 0%
IEEPA Additional Duty +10%
Total Tax Rate 10.0%
Tax Calculation CIF Value × 10%
De Minimis Exemption Available? No (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.24USITC:3004.90.92.44

📌 Important:
- Lowest tariff at 10%, but only if the product is legally classified as a drug.
- Requires FDA registration or proof of therapeutic/medicinal use.
- Cannot be used for standard cosmetic moisturizing creams. Misclassification can lead to severe penalties.


🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)

✅ 1. Required Documentation Checklist (All Mandatory)

Document Required? Notes
✅ Product Specification Sheet ✔️ Must clearly state "Moisturizing Cream" or "Skin Care Preparation"
✅ Ingredient List ✔️ Show if surfactants are present
✅ Product Photos (Packaging + Label) ✔️ Clear view of claims (cosmetic vs. medicinal)
✅ Certificate of Analysis (COA) ✔️ For regulatory compliance
✅ Commercial Invoice ✔️ Must match HS code description
✅ Packing List ✔️ Include net/gross weight, quantity
✅ FDA Registration (if applicable) ✔️ Required for Chapter 30 (Medicinal)
✅ Third-Party Test Report (FDA/USP) ✔️ If making therapeutic claims

✅ 2. Declaration Strategy (Key Tips)

🔥 "Define Use, Not Just Name: Cosmetic, Cleansing, or Medicine?"

Scenario Correct HS Code Incorrect HS Code Risk
Standard moisturizing cream 3304.99.50.00 (35%) 3401.30.10.00 (39%) Overpayment + 4% difference
Cream with cleansing claims/surfactants 3401.30.50.00 (35%) 3304.99.50.00 Risk of misclassification penalty
Therapeutic/anti-inflammatory cream 3004.90.92.44 (10%) 3304.99.50.00 (35%) Under-declaration risk if not FDA-regulated
Any "cream" without proof of medicinal use 3304.99.50.00 3004.90.92.44 Severe penalty for fraud if claimed as drug

✅ 3. Special Cases Handling

Situation Advice
OEM/Private Label Creams Provide contract + ingredient specs. Ensure labeling doesn’t make medicinal claims.
"Natural" or "Organic" Labels Still classified by function. If no surfactants → Chapter 33.
Multi-Purpose Products (Cleanse + Moisturize) Classify based on primary function. If cleansing → Chapter 34.
Products with FDA Drug Claims Must register with FDA and declare as Chapter 30. Otherwise, risk seizure.
Gift Sets (Cream + Lotion) Declare separately if functions differ. Do not bundle under one HS code if not identical.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Notes
🇺🇸 USA 3304.99.50.00 35% FDA Cosmetic Registration 35% total for China-origin
🇪🇺 EU 3304.99.50.00 6.5% EU Cosmetic Regulation (EC 1223/2009) No Section 301 duties
🇨🇳 China 3304.99.50.00 5-10% NMPA Registration Lower tariffs
🇦🇺 Australia 3304.99.50.00 5% TGA Compliance Moderate tariffs
🇯🇵 Japan 3304.99.50.00 5-6% PMDA Notification Stable tariffs

📌 Conclusion:
- USA has the highest effective tariff (35%) for Chinese-origin moisturizing creams due to Section 301 + IEEPA.
- EU/Asia markets are significantly cheaper (5-10%). Consider supply chain diversification if targeting USA.


📌 VI. Common Mistakes & Pitfalls (Lessons Learned)

Mistake 1: Labeling a standard moisturizer as a "medicinal cream" to claim 10% tariff
👉 Consequence: FDA rejection, seizure, or penalty. Never misclassify cosmetics as drugs.

Mistake 2: Using "Moisturizing Cream" in invoice but declaring under Chapter 34 (39%)
👉 Consequence: Overpayment of 4% tariff unnecessarily.

Mistake 3: Not declaring ingredients clearly
👉 Consequence: Customs may reclassify under Chapter 34 if surfactants are detected, leading to 39% tariff.

Mistake 4: Assuming "Natural" or "Organic" labels change HS code
👉 Consequence: No tax benefit. Classification is based on function, not branding.

Correct Approach:

"Moisturizing Cream, 50ml, for Skin Hydration, Cosmetics Grade, No Therapeutic Claims, HS 3304.99.50.00"


🎯 VII. Conclusion: Professional Classification Saves Money!

🎯 Remember the Golden Rules:

🔹 "Cosmetic = 33 (35%), Cleansing = 34 (35-39%), Drug = 30 (10%)"
🔹 "If in doubt, lean towards 33 unless you have FDA approval for 30."
🔹 "Always declare function, not just name."


📌 Pro Tip:
If your product is manufactured in Vietnam, India, or Thailand, you may qualify for IEEPA exemptions or lower Section 301 duties. Consider pre-ruling with US Customs to confirm classification and avoid delays.


📣 Immediate Action:

📞 Contact a licensed customs broker + Provide full ingredient list + Request HS Code Advance Ruling
🚀 Ensure smooth clearance, minimize duty costs, and expand your market efficiently!


Precision Classification Starts Here!
💼 Every percentage point matters in cross-border trade!

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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) — More specific grouping within the chapter
  • Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
  • General rate — Applied to countries without trade agreements
  • Trade remedy duties — 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.