Trade calculators
Korean Skincare Import Calculator (USA)
50 ml serums at an example $3.80 each, 100 per carton. Duty is 12.5% of value even though the normal rate is Free.
→ Calculate directly: Korean Skincare Import Calculator (Canada)Tariff facts for this lane
Checked 2026-10-01 against the official tariff
- HS code (destination tariff)
- 3304.99.50.00
- MFN / general rate
- Free
- Preferential rate
- Free — KORUSCondition: MFN is already Free; a KORUS claim does not reduce the 12.5% floor.
- Import VAT / GST
- 0%None at the border — the US has no federal import VAT; state or local sales/use tax applies when you resell.
- Additional duties
- AppliesSection 301 South Korea floor (HTSUS 9903.05.71) (all-in 12.5%) — Cosmetics are not exempt, and Free is below 12.5%, so the total becomes 12.5% (note 52(k)).
Duty stack on the preset (% of customs value)
| Without preference | With KORUS | |
|---|---|---|
| Base duty (MFN) | 0% | 0% |
| Section 301 South Korea floor (HTSUS 9903.05.71) — tops the total up to 12.5% | +12.5% | +12.5% |
| Customs duty | 12.5% | 12.5% |
| Import VAT / GST on value + duty (0%) | +0% | +0% |
| Duty + import tax | 12.5% | 12.5% |
Duty here is a % of customs value, which this country assesses on FOB value (international freight excluded). The calculator below applies the duty % to goods + freight, so it errs on the high side.
Freight is an input, not a quoted figure: the calculator starts at a placeholder $5.50/kg — replace it with your forwarder's quote.
Preset starting value. Replace it with the rate from your destination's HS-code lookup (US: HTS, EU: TARIC, UK: HMRC).
Enter supplier cost and freight in USD. Results are converted to your display currency at the static reference rate shown below.
Rate used: 1 USD = 1 USD (reference table, 2026-09-01). Static snapshot — confirm the live rate with your bank before committing to a purchase order.
Suggested retail (per unit)
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Same shipment, three Incoterms. The total you end up paying barely moves; what changes is how much sits on the supplier’s invoice and how much lands on you later as freight, duty and tax.
| Incoterm | Supplier invoices you | You still pay | Total landed | Per unit |
|---|---|---|---|---|
| FOBGoods on board at origin port. You arrange and pay freight, insurance, duty, tax and clearance. | $3,800.00 | $1,194.76 | $4,994.76 | $4.99 |
| CIFGoods, freight and insurance to destination port. Duty, tax and clearance are still yours. | $4,307.89 | $686.88 | $4,994.76 | $4.99 |
| DDPDelivered to your door, duty and tax paid by the supplier. Nothing left to pay on arrival. | $4,994.76 | $0.00 | $4,994.76 | $4.99 |
Import VAT / GST is usually reclaimable if you are registered — it is a cash-flow cost, not a margin cost.
About this lane
For years K-beauty brands shipped into the US duty-free: 3304.99.50 has a Free column-1 rate and KORUS kept it there. Since 24 July 2026 the Section 301 arrangement for Korea works as a floor. When the applicable rate is below 12.5%, the total is set to 12.5% ad valorem (heading 9903.05.71, U.S. note 52(k)).
Free is below 12.5%, so a serum, cream or sheet mask now pays 12.5% of customs value. Claiming KORUS does not help, because the floor is measured against whatever rate you claim. On a $3.80 serum that is about $0.48 a unit before freight. Sunscreens are regulated as OTC drugs by the FDA, so keep SPF products out of this calculation.
Canada is the contrast: under the Canada–Korea FTA the same creams enter duty-free. See the Korean skincare to Canada lane.
FAQ
What is the US tariff on Korean skincare in 2026?
12.5% of customs value. HTSUS 3304.99.50 is Free, but heading 9903.05.71 sets a 12.5% all-in rate for Korean goods whose applicable rate is below 12.5% (checked 2026-10-01).
Can a KORUS certificate bring it back to 0%?
No. The floor compares against the rate you claim, so KORUS (Free) is still topped up to 12.5%. Keep origin documents anyway: they matter if the floor is lifted.
Are sunscreens and sheet masks treated the same?
Sheet masks and creams classify as cosmetics in 3304.99. Sunscreens are cosmetics in tariff terms too, but the FDA treats them as OTC drugs with extra requirements, so this page models non-SPF products only.
How does volumetric weight (CBM) affect landed cost for Korean Skincare Import Calculator (USA)?
Volumetric weight converts box dimensions (L × W × H in cm) ÷ 5,000 into chargeable kilograms. Ocean LCL and air freight bill on whichever is higher between actual gross weight and volumetric weight, so low-density bulky goods inflate landed cost even when light.
How is landed cost and recommended retail margin calculated?
Landed cost = (FOB unit cost × MOQ) + chargeable freight + (FOB + freight) × duty rate. Retail price for an X% margin = landed cost ÷ (1 − X/100). At 45% margin, every $1 of landed cost requires $1.82 of retail price.
What is the standard volumetric divisor and when does it change?
Default is 5,000 cm³/kg, used for general air freight consolidation and ocean LCL. Some express airlines use 6,000; domestic couriers use 4,000–5,000. If your forwarder applies a different divisor, manually adjust the chargeable weight.
What's the difference between Incoterms FOB, CIF, and DDP?
FOB (Free On Board): the seller delivers to the origin port; the buyer pays freight and insurance. CIF (Cost Insurance Freight): the seller covers freight and insurance to the destination port, but you handle customs clearance and last-mile. DDP (Delivered Duty Paid): the seller delivers to your door with all duties paid — most expensive but simplest.
Which payment method is safest for a first international B2B order?
Small orders (under $10K): T/T 30% deposit + 70% against B/L copy. Medium ($10–50K): L/C (letter of credit) with the bank as escrow. Large (over $50K): escrow via Alibaba Trade Assurance or pre-shipment inspection (PSI). Never pay 100% upfront on a first transaction.