diff --git a/Pyonsnal-Color/Pyonsnal-Color/Entity/Filter/FilterType.swift b/Pyonsnal-Color/Pyonsnal-Color/Entity/Filter/FilterType.swift
index ed955b2a..c15ecdb2 100644
--- a/Pyonsnal-Color/Pyonsnal-Color/Entity/Filter/FilterType.swift
+++ b/Pyonsnal-Color/Pyonsnal-Color/Entity/Filter/FilterType.swift
@@ -12,6 +12,7 @@ enum FilterType: Decodable {
     case recommend // 상품 추천
     case category // 카테고리
     case event // 행사
+    case productTastes // 상품 취향
     case unknown
     
     init(from decoder: Decoder) throws {
@@ -22,6 +23,7 @@ enum FilterType: Decodable {
         case "recommend": self = .recommend
         case "category": self = .category
         case "event": self = .event
+        case "productTastes": self = .productTastes
         default: self = .unknown
         }
     }
@@ -36,6 +38,8 @@ enum FilterType: Decodable {
             return "카테고리"
         case .event:
             return "행사"
+        case .productTastes:
+            return "상품 취향"
         case .unknown:
             return ""
         }
diff --git a/Pyonsnal-Color/Pyonsnal-Color/ProductDetail/Subview/UserTasteTagView/UserTasteTagView.swift b/Pyonsnal-Color/Pyonsnal-Color/ProductDetail/Subview/UserTasteTagView/UserTasteTagView.swift
new file mode 100644
index 00000000..233b6c3c
--- /dev/null
+++ b/Pyonsnal-Color/Pyonsnal-Color/ProductDetail/Subview/UserTasteTagView/UserTasteTagView.swift
@@ -0,0 +1,68 @@
+//
+//  UserTasteTagView.swift
+//  Pyonsnal-Color
+//
+//  Created by 김인호 on 5/27/24.
+//
+
+import UIKit
+import SnapKit
+
+final class UserTasteTagView: UIView {
+    
+    // MARK: Declaration
+    struct Payload {
+        // TODO: 추가 예정
+    }
+    
+    // MARK: UI Component
+    private let contentView: UIView = {
+        let view = UIView()
+        view.backgroundColor = .red100
+        view.makeRounded(with: 1)
+        return view
+    }()
+    
+    private let userTasteTagLabel: UILabel = {
+        let label = UILabel()
+        label.textColor = .red500
+        label.font = .body3r
+        return label
+    }()
+    
+    // MARK: Interface
+    var payload: Payload? {
+        didSet { updateView() }
+    }
+    
+    // MARK: Initializer
+    init() {
+        super.init(frame: .zero)
+        
+        configureView()
+    }
+    
+    required init?(coder: NSCoder) {
+        fatalError("init(coder:) has not been implemented")
+    }
+    
+    // MARK: Private Methods
+    private func configureView() {
+        addSubview(contentView)
+        
+        contentView.addSubview(userTasteTagLabel)
+        
+        contentView.snp.makeConstraints {
+            $0.edges.equalToSuperview()
+        }
+        userTasteTagLabel.snp.makeConstraints {
+            $0.leading.equalToSuperview().offset(.spacing8)
+            $0.trailing.equalToSuperview().inset(.spacing8)
+            $0.height.equalTo(userTasteTagLabel.font.customLineHeight)
+            $0.centerY.equalToSuperview()
+        }
+    }
+    
+    private func updateView() {
+    }
+}
diff --git a/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/Cell/RecommendFilterCell.swift b/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/Cell/RecommendFilterCell.swift
index a4a58546..91eb3397 100644
--- a/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/Cell/RecommendFilterCell.swift
+++ b/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/Cell/RecommendFilterCell.swift
@@ -10,15 +10,6 @@ import SnapKit
 
 final class RecommendFilterCell: UICollectionViewCell {
     
-    enum Image {
-        static let checkMark = "checkmark"
-    }
-    
-    enum Size {
-        static let selectedBorderWidth: CGFloat = 2
-        static let unselectedBorderWidth: CGFloat = 1
-    }
-    
     private let viewHolder = ViewHolder()
     
     override var isSelected: Bool {
diff --git a/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/ProductFilterSectionLayout.swift b/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/ProductFilterSectionLayout.swift
index 7eff080a..5512b989 100644
--- a/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/ProductFilterSectionLayout.swift
+++ b/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/ProductFilterSectionLayout.swift
@@ -13,6 +13,7 @@ final class ProductFilterSectionLayout {
         static let sortCellHeight: CGFloat = 40
         static let eventCellHeight: CGFloat = 40
         static let categoryCellHeight: CGFloat = 108
+        static let productTastesCellHeight: CGFloat = 108
     }
     
     private func createSortSection() -> NSCollectionLayoutSection {
@@ -100,6 +101,30 @@ final class ProductFilterSectionLayout {
         let section = NSCollectionLayoutSection(group: group)
         return section
     }
+    
+    private func createProductTastesSection() -> NSCollectionLayoutSection {
+        let itemSize = NSCollectionLayoutSize(
+            widthDimension: .fractionalWidth(0.33),
+            heightDimension: .fractionalHeight(1)
+        )
+        let item = NSCollectionLayoutItem(layoutSize: itemSize)
+        
+        let groupSize = NSCollectionLayoutSize(
+            widthDimension: .fractionalWidth(1),
+            heightDimension: .estimated(Size.productTastesCellHeight)
+        )
+        let group = NSCollectionLayoutGroup.horizontal(
+            layoutSize: groupSize,
+            subitem: item,
+            count: 3
+        )
+        group.interItemSpacing = .fixed(.spacing24)
+        
+        let section = NSCollectionLayoutSection(group: group)
+        section.interGroupSpacing = .spacing20
+        
+        return section
+    }
 }
 
 extension ProductFilterSectionLayout {
@@ -111,6 +136,9 @@ extension ProductFilterSectionLayout {
             return createEventSection()
         case .category, .recommend:
             return createCategorySection()
+        case .productTastes:
+            return createProductTastesSection()
+        // TODO: 상품 취향 필터 추가 예정
         case .unknown:
             return nil
         }
diff --git a/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/ProductFilterViewController.swift b/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/ProductFilterViewController.swift
index 57fcba98..1cc888e5 100644
--- a/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/ProductFilterViewController.swift
+++ b/Pyonsnal-Color/Pyonsnal-Color/ProductFilter/ProductFilterViewController.swift
@@ -146,7 +146,7 @@ final class ProductFilterViewController:
                     self?.setSelectedItemToCollectionView(at: index)
                 }
                 return cell
-            case .category, .recommend:
+            case .category, .recommend, .productTastes:
                 let cell: RecommendFilterCell = collectionView.dequeueReusableCell(for: index)
                 
                 cell.configureCell(filterItem: item)