Product classification

HS code for Lotion: 3304.99

Cosmetic and toilet preparations, n.e.c. in heading no. 3304, for the care of the skin (excluding medicaments, including sunscreen or sun tan preparations).

Classification of lotion under HS 3304.99

Lotion is classified under HS code 3304.99, which serves as the residual category for beauty or make-up preparations and preparations for the care of the skin. This classification is determined by the product's primary function: the maintenance or enhancement of the skin's condition without medicinal properties. Heading 3304 includes products like sunscreens, manicuring preparations, and skin powders. Subheading 3304.99 is used for liquid or semi-liquid emulsions (lotions) that do not fit into the more specific subheadings like lip make-up or eye make-up. To qualify for this code, the lotion must not contain active pharmaceutical ingredients in concentrations that would classify it as a medicament under Chapter 30. The presence of perfumes or vitamins does not exclude it from 3304, provided the primary purpose remains skin care.

Covers
  • Moisturizing body lotions
  • Hydrating face lotions
  • Hand and nail creams
  • Sunscreen lotions
  • After-sun lotions
  • Skin whitening or brightening lotions
Also under 3304.99
  • CeraVe Moisturizing Cream
  • The Ordinary Niacinamide 10% + Zinc 1%
  • Estée Lauder Advanced Night Repair Serum
  • Neutrogena Hydro Boost Water Gel
  • La Mer Crème de la Mer

Codes often confused with 3304.99

Common mistake. A common misclassification occurs with HS code 3004, which covers medicaments. If a lotion is formulated to treat specific skin diseases like eczema or psoriasis and contains therapeutic levels of active ingredients, it belongs in Chapter 30. Another frequent error is using HS code 3401, which covers soaps and organic surface-active products. While some lotions are used for cleansing, if they are left on the skin for care rather than washed off as a detergent, 3304.99 is the correct code. Finally, barrier creams intended for industrial hand protection are sometimes confused with 3405, but generally remain in 3304.99 if for skin care.

30.04Medicaments; (not goods of heading no. 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic use, put up in measured doses (incl. those in the form of transdermal admin. systems) or packed for retail sale34.01Soap; organic surface-active preparations used as soap, skin washing, in bars, cakes, moulded pieces, shapes, liquid or cream, containing soap or not; for retail, paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent34.05Polishes, creams, scouring pastes, powders and similar; in any form, (including articles impregnated, coated or covered with such), for furniture, footwear, floors, coachwork, glass or metal

Top exporters and importers of HS 330499 (the code used for lotion), 2025

In 2025, the largest exporter of HS 330499 (the code used for lotion) in UN Comtrade data was France, with 17% of world exports; the largest importer in UN Comtrade data was China, with 19% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 330499, not only lotion.

Top exporters 2025 · share of world exports

  1. 1 France $10.1B
  2. 2 South Korea $8.5B
  3. 3 United States $4.4B

World total: $60.7B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $11.7B
  2. 2 United States $5.1B
  3. 3 Hong Kong $3.6B

World total: $63.0B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM codes for lotion

Brazil splits HS 3304.99 into 2 NCM codes. Pick the one that matches your product:

  • 3304.99.10Beauty and nourishing creams; tonic lotions
  • 3304.99.90Other beauty and skin-care preparations

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about lotion

What is the HS code for Lotion?

The HS code for Lotion is 330499 (Cosmetic and toilet preparations; n.e.c. in heading no. 3304, for the care of the skin (excluding medicaments, including sunscreen or sun tan preparations)). The standard HS code for skin care lotion is 3304.99, covering preparations for the care of the skin not elsewhere specified.

How do I classify Lotion for customs?

Lotion is classified under HS code 330499 — Cosmetic and toilet preparations; n.e.c. in heading no. 3304, for the care of the skin (excluding medicaments, including sunscreen or sun tan preparations). This is a 6-digit subheading level code.

Does medicated lotion use the same HS code?

No, if the lotion is primarily a medicament for treating a disease, it is classified under heading 3004. Lotions for general care remain in 3304.99.

Which countries are the top exporters of lotion (HS 330499)?

In 2025, the top exporters of HS 330499 (the code used for lotion) in UN Comtrade data were France ($10.1B, 17% of world exports), South Korea ($8.5B) and the United States ($4.4B). World exports came to about $60.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of lotion (HS 330499)?

In 2025, the top importers of HS 330499 (the code used for lotion) in UN Comtrade data were China ($11.7B, 19% of world imports), the United States ($5.1B) and Hong Kong ($3.6B). World imports came to about $63.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Is the HS code for Lotion the same in all countries?

The base HS code 330499 for Lotion is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for lotion in Brazil?

Brazil splits HS 330499 into 2 NCM codes, so the right one for lotion depends on the product's details: 3304.99.10 (Beauty and nourishing creams; tonic lotions), 3304.99.90 (Other beauty and skin-care preparations).