You can go to TJmaxx, Marshall to find discounted parfume, name brand, half price from department store, Sam's club and Costco have that too. You also can go to Pharmacies, such as CVS, Walgreen, they have middle price brands such as cover girl, pysician, Revlon, etc. Usually they have coupon so you can get discount for that. To find good brands sells good in China, search www.taobao.com you will know what sells the best.
Mail to China is very expensive though, the best way is someone will brought to China. If you consistently mail a lot to your friend, she will be charged for tarriff. The cosmetics' tarriff is very high, I think it is somewhere 50% to 80%.
I recommand your friend to sell nutriceuticals, such as Vitaimin, fish oil, Garlic, etc.