UPDATE 1-Coty reports surprise quarterly loss on higher costs

(Adds details, restructuring charges, share move)

Aug 22 (Reuters) - Coty Inc reported a surprise quarterly loss as the U.S. beauty products maker spent more on marketing and struggled with higher costs related to its acquisition of Procter & Gamble Co's beauty business.

Coty's shares were down 7.4 percent at $18.10 in low volume trading before the bell on Tuesday.

"Our Consumer Beauty division remains under pressure and its recovery is a key priority for us," Coty's Chief Executive Camillo Pane said in a statement.

The company's results were in contrast to rival Estee Lauder , which last week posted a better-than-expected quarterly profit as its makeup segment did well.

Net loss attributable to Coty Inc narrowed to $304.8 million, or 41 cents per share, in the fourth quarter ended June 30, from $422.2 million, or 66 cents per share, a year earlier.

The company said it incurred restructuring charges of $212.2 million in the quarter.

Excluding certain items, the company reported a loss of $3.4 million, or break even on a per share basis.

Coty's fourth-quarter revenue rose 5 percent to $2.24 billion on a constant currency basis and after adjusting year-ago sales for the acquisition of P&G brands.

Analysts on average had expected the company to post a profit of 9 cents per share and revenue of $2.16 billion, according to Thomson Reuters I/B/E/S. (Reporting by Vibhuti Sharma in Bengaluru; Editing by Arun Koyyur and Sriraj Kalluvila)