Korean Cosmetic HS Code Guide 2026: 3304 vs 3305 vs 3306 for US Founder Importers (Duty, KORUS FTA, MOCRA)

By the ALTA MEET editorial team | K-beauty ODM consulting

Every K-beauty indie founder who imports from Korea eventually meets the same six-digit number on a US Customs entry form. Get the Harmonized Tariff Schedule (HTS) code wrong and your first pallet gets pulled aside at LAX or JFK for reclassification, a duty adjustment, and sometimes a hold notice that reads "General Order at Bonded Warehouse." That is a founder-cash event, not just a paperwork event. This guide walks through the three HTS subheadings that cover almost every Korean skincare and cosmetic SKU (3304, 3305, 3306), the actual duty rates under the US-Korea Free Trade Agreement (KORUS FTA), and how HS classification interacts with FDA MOCRA registration filed on Prior Notice. All figures cite USITC HTS 2026, US Trade Representative KORUS FTA documentation, and FDA MOCRA rulemaking.

What Is an HS Code and Why Does It Determine Your Korean Cosmetics Duty Bill?

An HS code is a six-digit product classification number set by the World Customs Organization and used by every WTO member country to assess import duty. The US extends the base six digits to a ten-digit HTS code (Harmonized Tariff Schedule of the United States, published and updated quarterly by the US International Trade Commission at hts.usitc.gov). Your customs broker files that ten-digit code on Customs and Border Protection (CBP) Form 7501 the moment your Korean shipment lands at a US port of entry, and the code determines three things at once: the base duty rate, whether a free-trade preference applies, and whether the shipment triggers additional agency review (FDA, EPA, USDA).

The reason HS classification matters so much for K-beauty founders is that Korean cosmetics benefit from a preferential 0% duty rate under KORUS FTA (in force since March 2012, per ustr.gov), but only when the correct HTS code is filed and the Certificate of Origin proves Korean origin. File the wrong subheading and CBP applies the most-favored-nation (MFN) rate, which for Chapter 33 ranges from 0% up to a few percent depending on the exact eight-digit code (USITC HTS 2026 Chapter 33). That is small on a 500-unit test run but material on a 20,000-unit reorder.

How Are Korean Cosmetics Classified Under HTS Chapter 33?

Chapter 33 of the HTS covers "essential oils and resinoids; perfumery, cosmetic or toilet preparations." It is the umbrella chapter that captures nearly every finished K-beauty SKU shipped from a Korean ODM to a US warehouse. Chapter 33 subdivides into eight headings (3301 to 3308), but three of them account for the overwhelming majority of Korean cosmetic imports: 3304 for beauty and skincare preparations, 3305 for hair preparations, and 3306 for oral and dental hygiene preparations. Perfumes fall under 3303 and are a smaller category for most indie founders (fragrance is heavily concentrated with a few Korean houses and rarely appears in a first-line SKU stack).

A subheading is defined as the four-digit-plus-two-digit level of the HTS hierarchy. The four-digit heading tells CBP the broad product family; the two additional digits at the six-digit subheading level narrow it to the specific product type; the remaining four digits at the eight- and ten-digit US-specific statistical level track things like packaging format or intended use. For a founder, the six-digit subheading is what determines the KORUS FTA duty rate and whether FDA jurisdiction attaches under MOCRA.

What's the Difference Between HTS 3304, 3305, and 3306 for K-Beauty Products?

The three Chapter 33 subheadings correspond to distinct product families with different duty rates and different agency oversight. Here is how they map to the K-beauty SKU stack most founders import.

The MFN rate column shows "Free" for every subheading in Chapter 33 as of the 2026 HTS revision (USITC, hts.usitc.gov, HTS 2026 Basic Edition Chapter 33). That is a modern change: many finished-cosmetic subheadings historically carried duty rates of 1.4% to 3.9% ad valorem, and the current Free rate reflects a series of MFN reductions rolled into the HTS over the past decade. What has not changed is the anti-circumvention structure: CBP still checks the eight-digit US-specific line for special-case tariffs, and any Section 301 China-origin duty or Section 232 metal-content duty layers separately. For Korean-origin cosmetic goods, none of those special-case tariffs currently apply. The practical implication is that the KORUS FTA advantage on Chapter 33 is neutral in duty terms today (both rates are Free), but the FTA certificate still matters because it locks in origin proof and pre-empts any future MFN-rate increase.

What US Import Duty Rates Apply to Korean Cosmetics Under KORUS FTA in 2026?

For 2026, all Chapter 33 finished-cosmetic subheadings carry a 0% duty rate whether or not the KORUS FTA certificate is filed, because MFN and KR-preferential rates are both Free (USITC HTS 2026, ustr.gov KORUS FTA text Annex 2-B). The exception is fragrance and perfume raw material inputs in headings 3301 and 3302, which carry non-zero MFN rates on a handful of eight-digit lines and where the KORUS FTA preference genuinely lowers cost. For most K-beauty finished-goods founders, the duty column on the CBP Form 7501 will read "$0.00" regardless of whether the KORUS FTA box is checked (USITC HTS 2026).

That does not mean the KORUS FTA is irrelevant. Three reasons to still file the FTA certificate on every entry: first, HTS 2026 rates are not permanent, and any future MFN increase would suddenly widen the gap between preferential and non-preferential rates. Second, the FTA certificate proves Korean origin, which matters if your product later triggers a duty investigation for suspected transshipment (Korean-labelled goods shipped through a third country to evade a China-origin Section 301 duty). Third, some downstream compliance filings (FDA MOCRA registration, state-level ingredient disclosure, retailer supplier onboarding) request a country-of-origin declaration that ties back to the entry summary.

I'm Liz, I run altameet from Manhattan, NYC. Most founders discover HS codes exist only when their first Korean pallet gets held at the port with a "requires classification review" notice, and by then the demurrage clock is already running. If you want a quick gut-check on HS classification, MOCRA overlay, and customs broker setup before your first ODM shipment leaves Incheon, I'll give you 15 minutes free. [Book a gut-check: calendly.com/liz-altameet/gut-check | Email liz@altameet.com]

How Does FDA MOCRA Registration Interact with HS Code Filing?

The Modernization of Cosmetics Regulation Act (MOCRA), signed December 2022 and fully in force since July 2024 (fda.gov/cosmetics), added mandatory facility registration and product listing requirements for every cosmetic sold in the US, including imported goods. When your Korean shipment enters a US port, CBP forwards the entry data to FDA via the Automated Commercial Environment (ACE) system, and FDA cross-checks the HS code against its own product-listing database. If the HS subheading is a Chapter 33 cosmetic line and the Korean manufacturing facility is not registered with FDA under MOCRA, the entry gets flagged and may be refused admission.

MOCRA registration is a two-part filing: the Korean ODM (manufacturer) registers its facility with FDA and receives an establishment identifier, and the US brand owner (responsible person, in MOCRA terminology) files a product listing for each SKU that includes the manufacturer facility identifier. Both filings happen through FDA's electronic system at fda.gov/cosmetics. The HS code you file on the CBP entry must correspond to a MOCRA-listed product; a Chapter 33 entry for a SKU with no matching FDA product listing is the second-most-common cause of shipment holds after HS misclassification itself.

A specific overlap to watch: HTS 3304.99 covers "other skincare preparations" as a broad basket, but if that skincare product contains SPF and is marketed with sun-protection claims, it is regulated in the US as an over-the-counter (OTC) drug under the OTC Sunscreen Monograph (21 CFR 352), not as a MOCRA cosmetic. The HS code is still 3304.99, but the FDA pathway shifts entirely: OTC drug facility registration, drug listing, monograph compliance for permitted UV filters, drug labeling. Korean sunscreens using MFDS-approved UV filters not on the FDA monograph list (e.g., Tinosorb S, Uvinul A Plus) cannot legally enter the US market as sunscreens, regardless of HS code, because the underlying active is not FDA-permitted. This is the ingredient-level regulatory mismatch that catches almost every first-time K-beauty founder importing sun care.

What Are the Most Common HS Code Mistakes That Trigger Customs Holds?

The three most frequent HS-code entry errors that produce customs holds on Korean cosmetic shipments, based on CBP entry-error patterns published in the CBP Informed Compliance Publications (cbp.gov/trade/rulings) and Federal Register enforcement actions, follow a predictable pattern.

1. Misclassifying cleansing balm or oil cleanser as HTS 3401 (soap) instead of 3304.99 (skincare). Cleansing balms are formulated as emulsifying skincare, not saponified soap, and CBP classification rulings consistently place them in 3304.99. Filing under 3401 triggers a reclassification notice and duty adjustment. The MFN rate for 3401.30 is 0% currently per USITC HTS 2026, so the duty impact is neutral, but the reclassification delay adds 3 to 10 business days at port.
2. Filing sheet masks as HTS 5603 (nonwoven fabric) instead of 3304.99 (skincare). A sheet mask is a cosmetic essence delivered on a nonwoven substrate, and CBP treats the finished good as the essence (Chapter 33), not the carrier fabric (Chapter 56). New-founder customs brokers unfamiliar with K-beauty categories sometimes default to the substrate classification, especially for hydrogel and biocellulose masks. Ask your broker in writing to confirm 3304.99 before your first sheet mask shipment.
3. Failing to separate sunscreen SKUs into a distinct entry line with drug-listing cross-reference. A mixed skincare shipment that contains both non-SPF and SPF products should list the SPF SKUs on separate CBP entry lines with a note that FDA drug listing applies, so ACE can route the SPF lines through FDA drug review rather than MOCRA cosmetic review. Bundling everything as 3304.99 cosmetic triggers a compliance mismatch when FDA runs the ingredient list against the sunscreen monograph.

A fourth issue that is not exactly a classification error but has similar cash-flow impact: omitting the FDA Prior Notice filing for shipments that will be held at a bonded warehouse for more than 24 hours. Prior Notice is a separate FDA filing required under the Bioterrorism Act for food and cosmetic imports, filed electronically through FDA's Prior Notice System Interface (PNSI) or through your customs broker's ACE integration. Missing Prior Notice does not affect duty, but it delays release from the bonded warehouse and adds daily demurrage on the container.

What Does the Customs Broker vs Self-Filing Decision Look Like for First-Time Importers?

For a first-time K-beauty founder importing a single-pallet ODM shipment, a licensed customs broker filing entry through ACE is the practical default. Broker fees for a straightforward Chapter 33 entry with FTA claim typically fall in the low three figures per entry, and the broker handles HTS classification, KORUS FTA certificate submission, CBP Form 7501, FDA Prior Notice, and ACE data element mapping. Self-filing through ACE Portal is legally available to any importer of record with a Customs Assigned Number (CAN), but the ACE data schema is dense (over 40 data elements per line item), and CBP rejects entries with format errors, which then require correction and refile. Most founders reach the self-filing break-even point somewhere around 20 to 30 entries per year.

The founder-side pre-work that reduces broker back-and-forth on every entry: (a) ask your Korean ODM for the six-digit HS code on the commercial invoice before shipment (Korean ODMs invoice in Korean HS format which shares the first six digits with US HTS), (b) confirm MOCRA facility and product listings are current, (c) prepare the KORUS FTA Certificate of Origin using either the CBP-approved template or an equivalent statement on the commercial invoice, and (d) list each SKU with net weight, quantity, and unit value in USD.

Frequently Asked Questions

Q: Can I use the same HS code for every K-beauty SKU in a mixed shipment?
A: No. CBP requires each distinct product family to be filed on its own entry line with its own HTS ten-digit code. A mixed shipment with serums, sheet masks, lip tints, and shampoos would use at least four separate entry lines: 3304.99 for serums and sheet masks, 3304.10 for lip tints, 3305.90 for shampoos. Bundling under a single line is a classification error even when all four sub-lines share the same 0% duty rate (USITC HTS 2026).

Q: Do I need a customs broker to claim the KORUS FTA preferential rate?
A: No, but you do need a valid Certificate of Origin proving Korean origin, and you (or your broker) must claim the FTA preference on CBP Form 7501 by entering "KR" in the Special Program Indicator column. Filing without the KR indicator defaults to MFN, which for Chapter 33 in 2026 is also Free, so the immediate duty impact is neutral. Filing the FTA claim is still recommended to preserve preference documentation for future audits.

Q: What happens if my Korean ODM ships under a different HS code than what I file?
A: The Korean commercial invoice HS code is used for Korean customs export declaration and does not bind US CBP classification. Your US customs broker files the HTS code on the US import side, and CBP's classification governs. If the two are inconsistent, CBP will note the discrepancy in the entry summary and may request a Binding Ruling from CBP's Office of Rulings and Regulations to formalize the correct classification for future shipments.

Q: Does MOCRA require a separate US agent for a Korean ODM?
A: Yes. Under MOCRA, a foreign manufacturing facility registering with FDA must designate a US Agent who serves as FDA's point of contact for the facility. The US Agent can be the US brand owner (responsible person), a customs broker, or a specialized MOCRA agent service. The US Agent's name, address, and phone number are required at facility registration and updated whenever any of that information changes.

Q: How often should I re-check the HS code and MOCRA listing?
A: Re-verify at every SKU change, formulation change, packaging change, or Korean ODM change. Also re-verify at every USITC HTS quarterly update (published January, April, July, October) in case a Chapter 33 subheading gets a technical amendment. MOCRA product listings must be updated annually and whenever a listed product changes formulation.

Key Takeaways

For 2026, all K-beauty finished-goods subheadings under HTS Chapter 33 carry a 0% MFN duty rate per USITC HTS 2026, so the KORUS FTA preferential rate provides no immediate duty savings on Korean-origin cosmetics, but the FTA certificate still matters for origin proof and future rate protection. The three subheadings that cover almost every K-beauty SKU are 3304 (beauty and skincare), 3305 (hair), and 3306 (oral). HS classification interacts tightly with FDA MOCRA registration: CBP forwards entry data to FDA through ACE, and mismatches between HS code, MOCRA product listing, or missing Prior Notice trigger shipment holds at the port. Sunscreens with SPF claims are OTC drugs, not MOCRA cosmetics, and Korean sunscreens using MFDS-approved but FDA-unapproved UV filters cannot legally enter the US market regardless of HS code. First-time founders should use a licensed customs broker until reaching approximately 20 to 30 entries per year, at which point ACE self-filing becomes economically justified.

Reviewed for accuracy by ALTA MEET's formulation consulting team.

Ready to Move from Guessing to Shipping?

If you are preparing your first K-beauty shipment from Korea and want a sanity check on HS classification, MOCRA registration, and customs broker setup before your ODM invoices the freight, book a 15-minute gut-check with Liz at calendly.com/liz-altameet/gut-check. For longer projects, email partnerships@altameet.com or liz@altameet.com and we will walk you through the full US entry stack.

Internal reading (altameet):

• Complete Guide: How to Start a K-Beauty Skincare Brand in 2026 Step-by-Step (HUB-1: Korean ODM Sourcing)
• FDA Korean Skincare Import Guide (HUB-2: FDA/Regulatory Compliance)
• How Much Does It Cost to Manufacture Cosmetics in Korea 2026 Complete Guide (HUB-4: Cost & Pricing)
• K-Beauty US Customs Shipment Hold: 8 Failure Modes