US Tariff on Korean Cosmetics: Current Rate and How to Check

As of 16 October 2026, Korean cosmetics under HS 3304 enter the US at a general (Column 1) duty rate of zero, but since 24 July 2026 a Section 301 tariff brings the combined rate to 12.5%.

The US has also suspended de minimis treatment for low-value parcels from all countries since 29 August 2025, so even a single consumer parcel now pays duty. The legal basis for US tariffs on Korean goods has changed three times since 2025, so check the latest notices before every quote.

Here is how a US importer or retailer can work out what applies to a shipment of Korean skincare.

Step 1: Confirm the HS code and base rate

Most skincare and make-up falls under heading 3304: lip products 3304.10, eye products 3304.20, nail products 3304.30, powders 3304.91 and other preparations 3304.99.

In the Harmonized Tariff Schedule of the United States these lines carry a general (Column 1) rate of free, and the KORUS free trade agreement also gives 0%. You can check any line on the USITC HTS search¹. If classification is unclear, start with our HS code for cosmetics guide.

Without extra tariffs, then, Korean cosmetics would enter with almost no duty. The extra tariffs are what changed.

Step 2: Understand how the extra tariffs changed

• 2025: country-specific “reciprocal” tariffs were imposed under the International Emergency Economic Powers Act (IEEPA).
• 20 February 2026: the Supreme Court held that IEEPA does not authorise tariffs, invalidating them.
• 24 February 2026: a temporary 10% import surcharge under Section 122 of the Trade Act took effect, limited to 150 days.
• 24 July 2026: as Section 122 expired, the US Trade Representative imposed Section 301 tariffs on 60 economies for failing to ban and enforce a ban on imports made with forced labour (USTR press release, 23 July 2026²).

Step 3: Calculate the current rate

The USTR action sets 10% or 12.5% depending on the economy, and South Korea sits in the 12.5% group with Japan and Switzerland. According to EY’s summary of the notice, Korean goods with a Column 1 rate of 12.5% or more pay no additional Section 301 duty, while goods below that level pay a combined Column 1 and Section 301 rate of 12.5%.

Because HS 3304 cosmetics have a free Column 1 rate, in practice the Section 301 duty is 12.5% of the customs value. Goods subject to Section 232 tariffs are excluded from the action, but cosmetics are not Section 232 products. Customs processing fees come on top, so ask your customs broker for the landed cost.

Step 4: Small parcels no longer escape duty

The US suspended de minimis treatment for all countries from 29 August 2025 and, after the Supreme Court ruling, continued the suspension through Executive Order 14388 (PDF)³ of 20 February 2026.

For postal shipments, carriers or approved parties collect and remit the duty. Direct-to-consumer cross-border sales therefore feel every tariff change immediately; see cross-border ecommerce vs B2B export.

Step 5: Get origin and trade terms right

US duty follows the country of origin. Cosmetics made in Korea remain Korean-origin even if they are shipped via Hong Kong or another hub, so the Korean rate applies. See Korea certificate of origin for documentation.

The trade term decides who pays. Under FOB or EXW the US importer pays duty; under DDP the seller does. While rates keep moving, a DDP quote without a tariff adjustment clause is risky for the seller; our FOB vs EXW vs DDP comparison explains the split.

Step 6: Keep watching litigation and new actions

Importers challenged the Section 301 tariffs in the Court of International Trade on 24 July 2026, and USTR has been reported to be running a separate Section 301 investigation into excess capacity. Either could change the rate again, so check USTR and CBP notices right before you quote or sign.

Beyond tariffs

Selling cosmetics in the US also requires MoCRA facility registration and product listing, and sunscreens are regulated as OTC drugs. See MoCRA registration and sunscreen regulation by country.

SEONGWOO GLOBAL supplies Korean skincare to overseas buyers from Seoul. US buyers can reach us through the pages below.

Related articles: MoCRA registration · Cross-border ecommerce vs B2B export · HS code for cosmetics

Related pages: Services · FAQ · Contact us

Notes

1. US International Trade Commission, Harmonized Tariff Schedule, verified 2026-10-25. ↩

2. Office of the United States Trade Representative, USTR Takes Action in Forced Labor Section 301 Investigations, verified 2026-10-25. ↩

3. US Government Publishing Office, Executive Order 14388 of February 20, 2026 (PDF), verified 2026-10-25. ↩