The tariff classification of DFRAU Collagen Multi-Vita Capsule Ampoule (Jar Type) from South Korea

N353833 October 15, 2025 CLA-2-33:OT:RR:NC:N3:140 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 9903.02.56 Jiwon Kwon CUSAN Customs Service Incorporation #309, 35, Magokjungang 2-ro, Gangseo-gu Seoul 07806 South Korea RE: The tariff classification of DFRAU Collagen Multi-Vita Capsule Ampoule (Jar Type) from South Korea Dear Jiwon Kwon: In your letter dated September 17, 2025, you requested a tariff classification ruling on behalf of your client, DFRAU. The subject product, DFRAU Collagen Multi-Vita Capsule Ampoule (Jar Type), consists of 30 twist off capsules packaged for retail sale in a 0.01 ounce jar. Each capsule is filled with a single-use solution for the face and neck. You state that the capsules contain adenosine, bisabolol, glycerin, and several other ingredients which provide anti-wrinkle, skin whitening, and moisturizing benefits to the skin. The applicable subheading for the DFRAU Collagen Multi-Vita Capsule Ampoule will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. The general rate of duty will be Free. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of South Korea will be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.56, in addition to subheading 3304.99.5000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Merari Ortiz at merari.ortiz@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division