K-Beauty Imports

K-beauty (Korean skincare) imports classify under HTS 3304. KORUS preference can apply for Korean-originating products. Section 122 stacks on non-KORUS-qualifying. FDA cosmetic regulations apply (no FDA pre-approval but labeling and ingredient compliance).

This guide covers U.S. import tariff and compliance for K-beauty (Korean skincare).

For SMB importers in this category, the practical questions are HTS classification, applicable Section 232/301/122 stacks, FTA opportunities, and regulatory overlay (FDA/USDA/EPA/CPSC where relevant).

HTS classification basics

Skincare HTS 3304.99. Specific subheadings by product type (creams, serums, masks).

Tariff stack and rates

Base 0-2% + Section 122 (15% if not KORUS-qualifying). KORUS qualifying: preferential rate.

Country of origin considerations

Korea (Seoul cosmetics cluster). Some private label from China/Vietnam.

Regulatory overlay

FDA cosmetic labeling. INCI ingredient nomenclature. State Prop 65 (California) ingredient warnings. No FDA pre-approval but adulteration/misbranding rules.

Mitigation opportunities

KORUS qualification for Korean-origin. Component-level analysis.

Frequently asked questions

What is the typical effective duty rate?

Depends on origin and HTS classification. China-origin: 22-42% effective when Section 301 + Section 122 stack. USMCA-qualifying Mexican production: often 0-3%. Vietnam, India, Korea: 15-17% with Section 122.

Can I qualify under USMCA?

Possible if production occurs in U.S., Mexico, or Canada and meets rules of origin (typically 60% RVC under transaction value or 50% net cost). USMCA-qualifying goods are exempt from Section 122.

Are IEEPA refunds available?

Yes – for entries between April 5, 2025 and February 24, 2026 that paid IEEPA duty. Filed through CBP’s CAPE portal. We file claims on contingency for filings above $50k.

What about Section 232 exposure?

Specific to product type. Steel and aluminum derivatives expansion brought some downstream products into scope. Component-level analysis identifies actual coverage.

How do you help with this category?

Tariff exposure assessment ($2,500-$7,500), classification audit, USMCA qualification, refund recovery, audit response. Independent of any customs brokerage.