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If a US small business company would want to import products from China ( possibly tax-free or low-tax, mostly beauty, cosmetics and fashion products - below $10,000), what are the limitations, taxes, and procedures to follow?

Can you maybe refer me to the applicable law (e.g. USC)?

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You will have to pay import toll and taxes. There is no way around that unless you get only tiny deliveries, and that would be tax evasion. Atop that, make sure your wares are declared properly and are not regarded as counterfeit or not importable.

Fashion products might require to follow some special rules on ingredients that are allowable. You can get the information you need at your customs office or at the customs office website

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    @Emma Customs are so complicated, that there is a whole business in people that know customs to get you your items properly: Customs broker and Customs lawyers. The best you can get is the customs office. – Trish Nov 25 '20 at 1:18

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