The short version
- Heading 3304 lines have a free general rate.
- Since 24 July 2026 goods of South Korea pay a 12.5 percent Section 301 action under 9903.05.71.
- U.S. note 52 exempts no line of headings 3303 to 3307, so 3304.99.50 pays 12.5 percent.
- On lines with a general rate, the column 1 rate and the Section 301 duty add up to 12.5 percent, whether or not KORUS is claimed.
The base rate
Every line of headings 3303 to 3306 has a free general rate. Heading 3307 lines carry general rates between 2.4 and 6 percent and are free for goods of Korea that qualify under KORUS (program symbol KR), claimed at entry.
| Line | What it covers | General | KORUS (KR) |
|---|---|---|---|
| 3304.10.00 | Lip make-up preparations | Free | — |
| 3304.20.00 | Eye make-up preparations | Free | — |
| 3304.91.00 | Powders, whether or not compressed | Free | — |
| 3304.99.50 | Other skin-care and make-up preparations | Free | — |
| 3305.10.00 | Shampoos | Free | — |
| 3307.30.50 | Bath preparations (other than bath salts) | 4.9% | Free |
| 3307.90.00 | Other cosmetic or toilet preparations | 5.4% | Free |
Sources: HTSUS chapter 33, notes 1 to 4 and headings 3303 to 3307; HTSUS general note 3(c)(i) (program symbol KR) and general note 33
The Section 301 action on goods of Korea
The US Trade Representative's notice of 28 July 2026 (91 FR 47318) put an additional duty on goods of many economies from 24 July 2026. For South Korea it is 12.5 percent, net of MFN, under heading 9903.05.71. U.S. note 52(a) makes goods that would otherwise enter under general note 3(c)(i) — which includes KORUS — subject to the action.
The exemption check. Every tariff number in note 52's exemption lists, subdivisions (b) to (j), was read in HTS Revision 20 on 30 September 2026. The only chapter 33 lines in them are essential oils of heading 3301, and 3401.30.10 appears for pharmaceutical use only. No line of headings 3303 to 3307 appears, and none of the exemption headings 9903.05.85 to 9903.06.21 is for goods of South Korea.
Sources: 91 FR 47318 (FR Doc. 2026-15181); HTSUS 9903.05.71; U.S. note 52, subchapter III, chapter 99; HTSUS general note 3(c)(i) (program symbol KR) and general note 33
Lines with a general rate: 12.5 percent in total
For goods of South Korea whose applicable column 1 rate is under 12.5 percent, U.S. note 52(k) to chapter 99 sets the column 1 rate plus the Section 301 duty at 12.5 percent. Heading 9903.05.71 prints 12.5% in both the General and Special columns, and CBP's filing guidance calls it "a combined column one and Section 301 duty rate of 12.5%". Take 3307.90.00 (general 5.4 percent, free under KORUS): with KORUS claimed it pays free plus 12.5 percent, and without KORUS it pays 5.4 plus 7.1 percent. Either way the total is 12.5 percent, so claiming KORUS does not lower it on these lines. Confirm with your broker before you price a line.
Sources: 91 FR 47318 (FR Doc. 2026-15181); HTSUS 9903.05.71; U.S. note 52, subchapter III, chapter 99; HTSUS chapter 33, notes 1 to 4 and headings 3303 to 3307; CSMS # 69326983
What else to check
- The 2026 surcharge has lapsed. Proclamation 11012 imposed a 10 percent surcharge for 150 days from 24 February 2026, through 24 July 2026 unless Congress extended it. HTS Revision 20 records that its headings, 9903.03.01 to 9903.03.11, expired at the close of 23 July 2026.
- No de minimis. Duty is owed on every shipment, however small; the exemption is suspended for all countries.
- Harbor maintenance fee. Cargo arriving by vessel also pays the fee in 19 CFR 24.24.
Sources: 91 FR 9339 (FR Doc. 2026-03824); 90 FR 37775 (FR Doc. 2025-14897); 91 FR 37789 (FR Doc. 2026-12670), interim final rule; 19 CFR 24.24(a); U.S. note 19(k), subchapter III, chapter 99 (Unverified); HTSUS 9903.02.79; 91 FR 9437 (FR Doc. 2026-03832); CSMS # 67834313; 90 FR 55964 (FR Doc. 2025-21940)