The classification, country of origin, marking, and applicability of the United States-Korea Free Trade Agreement (UKFTA) of DR. MELAXIN MELTING CLEANSER 150ML

N355536 November 24, 2025 CLA-2-34:OT:RR:NC:N3:136 CATEGORY: Classification, Origin, Marking, UKFTA TARIFF NO.: 3401.30.5000: 9903.02.56 Byung Wan Lee Jang Baek Customs Attorney 4F,24, Dosandaero38, Kangnam Seoul 06049 Korea, South RE: The classification, country of origin, marking, and applicability of the United States-Korea Free Trade Agreement (UKFTA) of DR. MELAXIN MELTING CLEANSER 150ML Dear Mr. Lee: In your letter dated October 30, 2025, on behalf of your client, Brand501, you requested a classification, country of origin, marking, and applicability of the United States-Korea Free Trade Agreement (UKFTA) ruling on DR. MELAXIN MELTING CLEANSER 150ML. In your submission, the subject product is described as a skin cleanser formulated to remove makeup and skin impurities. You state that DR. MELAXIN MELTING CLEANSER 150ML is a preparation designed to gently generate a soft foam that effectively dissolves makeup and removes skin impurities. This product will be imported in retail plastic containers and contains surface-active agents and other substances formulated to cleanse gently while minimizing skin irritation. You provided a Bill of Materials that identifies various raw materials with respective classification subheadings used to produce the finished product in South Korea. You have also indicated that the country or countries of origin of the raw materials is unknown. You describe a scenario, where during the manufacturing process in South Korea, all of the raw materials undergo a change in name, character, use and classification. The manufacturing process is described as Melting Mixing Cooling Mixing Solubilization Mixing Cooling Degassing Filtration Storage. The applicable subheading for DR. MELAXIN MELTING CLEANSER 150ML will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The general rate of duty will be free. Since articles classifiable under subheading 3401.30.5000, HTSUS, are free of duty, Free-Trade Agreements are not applicable. 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 3401.30.5000, HTSUS, listed above. Country of Origin Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations. A substantial transformation occurs when, as a result of a manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). Marking Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940). With respect to the subject product, we have determined that the production process in South Korea results in a substantial transformation of the raw materials used to produce the finished skin cleanser. Therefore, in our opinion, the country of origin for the subject skin cleanser for duty and marking purposes is South Korea. In your letter you suggest that the appropriate marking should read “Made in Korea” or “Product of Korea.” We find your proposed markings to be acceptable. 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 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/. 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 Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division