N357309

N357309 January 20, 2026 CLA-2-33:OT:RR:NC:N3:140 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Soosun Lee JangBaek Customs Attorney 4F, 24, Dosandaero 38, Kangnam Seoul 06049 South Korea RE: The tariff classification of Dr. Melaxin Peel Shot Glow Rice Toner 200ml, Dr. Melaxin Peel Shot Glow White Rice Ampoule 80ml, Dr. Melaxin Peel Shot Glow Black Rice Ampoule 80ml, Dr. Melaxin Cemenrete Cyano Pink Spicule Serum 30ml, and Dr. Melaxin Picotonic Shot Pigmentation Ampoule 30ml from South Korea Dear Ms. Lee: In your letter dated December 24, 2025, you requested a tariff classification ruling on behalf of your client, Brand501. The items under consideration are five skincare products intended for facial use. The Dr. Melaxin Peel Shot Glow Rice Toner is described as a facial toner that brightens dull skin, replenishes vital nutrients, and creates smooth, radiant skin. It is packaged for retail sale in a 6.76 fluid ounce (200ml) plastic container. The Dr. Melaxin Peel Shot Glow White Rice Ampoule is described as a facial peel that gently removes dead skin cells while delivering nourishing ingredients. It is packaged for retail sale in a 2.7 fluid ounce (80 ml) bottle with a dropper. The Dr. Melaxin Peel Shot Glow Black Rice Ampoule is described as a facial peel that helps to remove blackheads. It is packaged for retail sale in a 2.7 fluid ounce (80 ml) bottle with a dropper. The Dr. Melaxin Cemenrete Cyano Pink Spicule Serum is described as a facial serum containing vitamin B12 and spicule. It is packaged for retail sale in a 1.01 fluid ounce (30ml) bottle with a plastic pump. The Dr. Melaxin Picotonic Shot Pigmentation Ampoule is described as a pigmentation care serum with nourishing ingredients such as Rebornic™ and Melazero V2™. It is packaged for retail sale in a 1.01 fluid ounce (30ml) bottle with a dropper. The applicable subheading for the Dr. Melaxin Peel Shot Glow Rice Toner, Dr. Melaxin Peel Shot Glow White Rice Ampoule, Dr. Melaxin Peel Shot Glow Black Rice Ampoule, Dr. Melaxin Cemenrete Cyano Pink Spicule Serum, and Dr. Melaxin Picotonic Shot Pigmentation 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. The 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 ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. 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 the 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) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division

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) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division