What is the import duty on skincare preparations from South Korea?

On HTS 3304.99.50.00 the effective duty rate is 12.5% (0% general rate + 12.5% forced labor). On a $10,000 customs value that is $1,250 in duty before CBP fees.

Which tariff programs apply to HTS 3304.99.50.00 from South Korea?

Section 301 forced labor at 12.5% (9903.05.71).

What does CBP charge on top of the duty?

The Merchandise Processing Fee at 0.3464% of value, $34.64 here, subject to the statutory minimum and maximum. The Harbor Maintenance Fee at 0.125% on ocean entries, $12.50 here. Total government fees on this shipment: $47.14. Collected by U.S. Customs and Border Protection.

Is this the exact amount my customs broker will collect?

It is a planning estimate priced by the Gateway tariff engine on the assumptions shown: HTS 3304.99.50.00, South Korea origin, $10,000 customs value, ocean transport. The entered classification, the appraised value, the entry date and any exclusion or program claim change the result, and antidumping or countervailing rates are exporter-specific. Run your own numbers in the calculator and confirm with a licensed broker.

Chemicals and pharmaceuticals / HTS 3304.99.50.00

Skincare preparations from South Korea: 12.5% import duty

A worked example on a $10,000 commercial shipment of beauty, make-up, or skin-care preparations other than medicaments. Priced Sep 2, 2026 by the Gateway tariff engine, the same engine behind the calculator, with every active duty program stacked and every carve-out shown.

Effective duty rate

12.5%

All active programs stacked

Duties on $10,000

$1,250

Ad valorem duty amount

CBP fees

$47.14

MPF and HMF, ocean entry

Landed cost

$11,297.14

Goods, duties and fees

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

Program	Heading	Rate	Amount
General rate of duty (Column 1) Official rate: Free 3304.99.50.00	3304.99.50.00	0%	$0.00
Section 301 forced labor Net-of-MFN ceiling: only the gap above the Column 1 rate is charged. 9903.05.71	9903.05.71	12.5%	$1,250.00
Effective duty rate		12.5%	$1,250.00

Notes for this line

Section 301 forced labor (9903.05.71) adds 12.5% to bring the column 1 rate up to the ceiling for this origin.

What changed on this lane

15% before the first entry below, 12.5% today.

Feb 20, 2026IEEPA tariffs removed (SCOTUS)-15 pts
Jul 24, 2026Section 301 forced labor: articles the product of South Korea where column 1 is below 12.5% (U.S. note 52) added+12.5 pts

Official classification

3304.99.50.00Other

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations › Other › Other › Other

Source: Harmonized Tariff Schedule of the United States, USITC, current revision. General rate of duty (Column 1) as published; Chapter 99 headings as listed in the table above.

Same product, other origins

HTS 3304.99.50.00 priced from other countries.

More from South Korea

Other lines importers price from the same origin.

Questions about this example

What is the import duty on skincare preparations from South Korea?: On HTS 3304.99.50.00 the effective duty rate is 12.5% (0% general rate + 12.5% forced labor). On a $10,000 customs value that is $1,250 in duty before CBP fees.
Which tariff programs apply to HTS 3304.99.50.00 from South Korea?: Section 301 forced labor at 12.5% (9903.05.71).
What does CBP charge on top of the duty?: The Merchandise Processing Fee at 0.3464% of value, $34.64 here, subject to the statutory minimum and maximum. The Harbor Maintenance Fee at 0.125% on ocean entries, $12.50 here. Total government fees on this shipment: $47.14. Collected by U.S. Customs and Border Protection.
Is this the exact amount my customs broker will collect?: It is a planning estimate priced by the Gateway tariff engine on the assumptions shown: HTS 3304.99.50.00, South Korea origin, $10,000 customs value, ocean transport. The entered classification, the appraised value, the entry date and any exclusion or program claim change the result, and antidumping or countervailing rates are exporter-specific. Run your own numbers in the calculator and confirm with a licensed broker.

Estimate for planning purposes only, priced on the assumptions stated above. Actual duties depend on the entered classification, the appraised value, the entry date and any program or exclusion claimed, and antidumping or countervailing rates are exporter-specific. Gateway Lines is not a licensed customs broker; confirm official determinations with one.