U.S. Tariffs on Korean Cosmetics in 2026: Current Rules, HTS Classification, and Landed-Cost Planning

Regulatory status last reviewed: September 4, 2026. Tariff treatment depends on HTSUS classification, country of origin, entry date, product exclusions, and other applicable duties. This article provides general information and is not legal or customs advice.

Your first pallet of Korean sheet masks clears Long Beach, and the customs broker’s invoice shows a line item you hadn’t budgeted for. The tariff landscape for Korean cosmetics entering the U.S. shifted three times in 2026 alone. If you stopped tracking after the IEEPA headlines in February, the rate you planned around may no longer apply.

Below is the current tariff framework for Korean cosmetics as of September 2026, with the specific rates, timelines, and classification rules that affect landed-cost planning for indie beauty founders.

Current Answer as of September 4, 2026

Since July 24, 2026, covered South Korean goods entering the U.S. are subject to a Section 301 action. For products with a most-favored-nation (MFN) duty rate below 12.5%, the combined MFN and Section 301 rate is 12.5%. If the MFN rate is already 12.5% or higher, no additional Section 301 duty applies. Product exclusions, antidumping or countervailing duties, and other Chapter 99 measures may change the final rate for a specific product. The earlier IEEPA tariff actions ended February 20, 2026, and the temporary Section 122 surcharge expired July 24, 2026.

Key Takeaways

• The current tariff on most Korean cosmetics is 12.5% under Section 301, effective July 24, 2026.
• HTSUS classification determines the base MFN rate and whether the Section 301 action applies. Classification is assigned by customs, not chosen by the importer.
• The de minimis exemption for duty-free entry of shipments valued under $800 remains suspended for all countries.
• Landed-cost planning requires a customs broker who can confirm the HTS classification and applicable duties for each specific product.

By Liz Song, K-beauty sourcing consultant at ALTA MEET. Liz works with indie beauty founders navigating Korean ODM sourcing, regulatory compliance, and U.S. import logistics. Book a free 15-minute call.

How the Tariff Framework Changed During 2026

Three distinct tariff regimes applied to Korean cosmetics in 2026. Each operated under a different legal authority, applied different rates, and covered different time periods.

IEEPA tariffs (ended February 20, 2026): The International Emergency Economic Powers Act tariffs that had applied to Korean goods were terminated by Executive Order 14389, effective February 20, 2026.

Section 122 surcharge (February 24 through July 24, 2026): A temporary 10% ad valorem surcharge took effect on February 24, 2026, under Section 122 of the Trade Act of 1974, as published in the Federal Register. This surcharge expired on July 24, 2026.

Section 301 action (beginning July 24, 2026): The U.S. Trade Representative implemented a Section 301 action for covered South Korean goods, effective July 24, 2026, as published in the Federal Register. For goods with an MFN rate below 12.5%, the combined rate is brought up to 12.5%. For goods where the MFN rate is already 12.5% or higher, no additional Section 301 duty applies.

Why HTSUS Classification and Origin Matter

The Harmonized Tariff Schedule of the United States (HTSUS) assigns every imported product a classification code that determines its base MFN duty rate. Korean cosmetics typically fall under Chapter 33 (essential oils, perfumery, cosmetics) or Chapter 34 (soap, washing preparations), though some items such as sunscreens classified as drugs may fall under different chapters.

Classification is determined by U.S. Customs and Border Protection (CBP) based on the product's composition, function, and packaging. Importers do not select their preferred classification. If you need a binding classification before importing, CBP offers a ruling process through the USITC HTS database.

Country of origin also matters. The Section 301 action applies specifically to goods of South Korean origin. Products manufactured in South Korea using ingredients sourced from other countries are generally classified by where substantial transformation occurred, but origin determinations can be complex and may require a customs ruling.

Illustrative Duty Calculation

The following example is illustrative only and assumes specific conditions that may not apply to every shipment.

Example Assumptions

• The goods are covered by the Section 301 action.
• They qualify as South Korean-origin goods.
• The applicable MFN base duty rate is zero (free).
• No product exclusion or other special tariff applies.
• Customs value of the shipment: $12,600.

Calculation: Section 301 brings the combined rate to 12.5%.

12.5% x $12,600 = $1,575 in additional duties.

This calculation excludes merchandise processing fees (MPF), harbor maintenance fees (HMF), freight, brokerage, warehousing, and any other costs that contribute to the total landed cost. Each of those line items varies by shipment, and current fee schedules should be confirmed with your customs broker before projecting total costs.

What the De Minimis Suspension Means

The de minimis provision (19 U.S.C. 1321) previously allowed shipments valued under $800 to enter the U.S. duty-free without a formal customs entry. As of the date of this article, the duty-free de minimis treatment is suspended for all countries.

For indie beauty founders, this means every shipment of Korean cosmetics now requires a formal customs entry regardless of value. Sample shipments, small test orders, and influencer kits are all subject to the same entry requirements and duties as full production runs.

What Founders Should Request from a Customs Broker

A licensed customs broker is the right resource for determining the actual duty obligation on your specific products. Before your first shipment, request the following from your broker:

• HTS classification for each SKU, based on the product's formulation, intended use, and packaging.
• Applicable duty rates, including the MFN rate, any Section 301 additional duty, and whether any product exclusions apply.
• Country-of-origin confirmation for your specific supply chain, especially if components or ingredients are sourced from multiple countries.
• Current fee schedule for MPF, HMF, and brokerage services.
• Entry type guidance, including whether your shipment volume and frequency support informal vs. formal entry, and whether a continuous bond is appropriate.

If you need a binding classification before placing your first order, ask your broker about filing a CBP ruling request. This process takes time but provides certainty about how your product will be classified at the border.

Practical Landed-Cost Planning

A realistic landed-cost model accounts for more than the tariff rate. The duty is one line item in a longer list that includes freight (ocean or air), insurance, customs brokerage, warehousing, last-mile delivery, and any product-specific compliance costs such as FDA facility registration under MoCRA, the U.S. federal law requiring cosmetic facility registration and product listing (FDA overview).

Because tariff rates, fees, and trade policy can change, avoid building a cost model around a single fixed rate. Instead, model your landed cost as a range, using the current 12.5% Section 301 rate as a baseline while accounting for the possibility that rates may increase or decrease depending on future trade actions. Your customs broker can help you identify which variables are most sensitive for your specific product mix and order volume.

Frequently Asked Questions

Does the KORUS Free Trade Agreement eliminate tariffs on Korean cosmetics?

KORUS reduced or eliminated MFN duties on many product categories, and most cosmetics under Chapter 33 already have a zero MFN rate. However, the Section 301 action applies separately from KORUS. Even if the MFN rate is zero, the Section 301 additional duty brings the combined rate to 12.5% for covered goods.

Can I avoid duties by shipping in small packages?

No. The de minimis exemption for shipments under $800 is currently suspended for all countries. Every shipment of Korean cosmetics now requires a formal customs entry and is subject to applicable duties regardless of value.

If my product uses Korean-made ingredients but is manufactured in the U.S., does the Section 301 duty apply?

Country of origin for tariff purposes is generally determined by where substantial transformation occurs. If the finished cosmetic is manufactured in the U.S., it is typically classified as a U.S.-origin product, and the Section 301 duty on Korean goods would not apply. However, origin determinations can be complex, and you should confirm with your customs broker.

How long will the 12.5% rate remain in effect?

The duration of the Section 301 action depends on future trade policy decisions by the USTR and the administration. This article does not predict when or whether the rate will change. Monitor the Federal Register and USTR announcements for updates.

Official Sources

• Executive Order 14389 (termination of IEEPA tariff actions, February 20, 2026)
• Federal Register, Section 122 surcharge (February 24, 2026)
• Federal Register, Section 301 action on Korean goods (July 24, 2026)
• Executive Action, suspension of de minimis treatment
• USITC Harmonized Tariff Schedule

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