3304 - Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations:

Chapter 33 of the Harmonized Tariff Schedule (HTS) encompasses essential oils, perfumery, cosmetic, and toilet preparations. Within this chapter, heading 3304 specifically covers a broad range of beauty or make-up preparations, as well as preparations for skincare, excluding medicaments. This classification is intended for products applied externally for cosmetic purposes, enhancing appearance, or maintaining skin health. Examples include foundations, powders, lotions, creams, masks, and sun protection products.

It is important to distinguish heading 3304 from other headings within Chapter 33. For instance, while 3303 covers perfumery, and 3305 covers hair preparations, 3304 is focused on the face, skin, and extremities. Furthermore, products that are primarily therapeutic in nature and fall under Chapter 30 (Pharmaceutical Products) are excluded from this heading. The distinction often lies in the primary purpose and intended use of the preparation – cosmetic enhancement or skin care versus medicinal treatment.

Heading 3304 is further subdivided to provide more granular classification. The subcategories include specific types of make-up, such as lip and eye make-up preparations, and also manicure or pedicure preparations. A residual category for "Other" is provided to capture a wide array of remaining products within the scope of heading 3304 that do not fit into the more specific subheadings. This allows for accurate classification of diverse cosmetic and skincare items.