U.S. and South Korea Trade Deal

The U.S. Office of Trade issued a notice regarding the adjustment to the IEEPA Reciprocal and Section 232 tariffs on imports of South Korea, and how the retroactive dates will apply.

CSMS # 66987366 and 90 FR 55964

IEEPA Reciprocal:

Effective for goods of South Korea entered for consumption or withdrawn from a warehouse for consumption on and after 11/14/25 (12:01 am ET), the IEEPA Reciprocal rate is dependent on the column 1 duty rate.

• Column 1 Duty Rate Less Than 15% à The sum of the column 1 duty rate and the reciprocal tariff is 15%. (Use 9903.02.80)

• Column 1 Duty Rate is Greater Than or Equal to 15% à The additional reciprocal tariff is zero. (Use 9903.02.79)

Effective 11/13/25, provisional HTS code 9903.02.56 is no longer valid.

Section 232 (Automobiles – Passenger Vehicles & Light Trucks):

Effective for goods of South Korea entered for consumption or withdrawn from a warehouse for consumption on and after 11/1/25 (12:01 am ET), the Section 232 rate for automobiles is dependent on the column 1 duty rate.

• Column 1 Duty Rate Less Than 15% à The sum of the column 1 duty rate and the reciprocal tariff is 15%. (Use 9903.94.61)

• Column 1 Duty Rate is Greater Than or Equal to 15% à The additional reciprocal tariff is zero. (Use 9903.94.60)

Section 232 (Automobile Parts):

Effective for goods of South Korea entered for consumption or withdrawn from a warehouse for consumption on and after 11/1/25 (12:01 am ET), the Section 232 rate for automobile parts is based on the column 1 duty rate.

• Column 1 Duty Rate Less Than 15% à The sum of the column 1 duty rate and the reciprocal tariff is 15%. (Use 9903.94.63)

• Column 1 Duty Rate is Greater Than or Equal to 15% à The additional reciprocal tariff is zero. (Use 9903.94.62)

The lists of HTS codes subject to Section 232 for automobiles and automobile parts are included in:

CSMS # 64624801 (Automobiles)

CSMS # 64916652 (Automobile Parts)

Self-Certifying Automobile Parts:

If the importer certifies in writing that the passenger vehicle or light truck parts such as engines and engine parts, transmissions and powertrain parts, and electrical components will be used for automobile production or repair activity in the US and the parts are not covered by an exclusion, the Section 232 tariffs are based on the column 1 duty rate.

• Column 1 Duty Rate Less Than 15% à The sum of the column 1 duty rate and the reciprocal tariff is 15%. (Use 9903.94.65)

• Column 1 Duty Rate is Greater Than or Equal to 15% à The additional reciprocal tariff is zero. (Use 9903.94.64)

Column 1 Duty Rate (General and Special):

If the column 1 duty rate is specific or compound, divide the amount of the duty payable listed in column 1 by the value of the product. For example,  if the specific duty rate in column 1 is $0.50 per kilogram and the customs value entered on the entry line is $10 for 1 kilogram, determine the duty rate equivalent by dividing $0.50 by $10. In this example, the duty rate is 5%.

If the product qualifies for the US-Korea Free Trade Agreement (KR), list the SPI KR on the entry line.

Section 232 (Timber/Lumber Derivatives):

Effective for goods of South Korea entered for consumption or withdrawn from a warehouse for consumption on and after 11/14/25 (12:01 am ET), the Section 232 rate for timber and lumber derivatives is 15%. (Use 9903.76.23)

The impacted HTS codes for certain kitchen cabinets and upholstered wooden furniture are:

• 9401.61.4011

• 9401.61.4031

• 9401.61.6011

• 9401.61.6031

• 9403.40.9060

• 9403.60.8093

• 9403.91.0080

EXEMPTIONS:

Products subject to the additional Section 232 duties are not subject to IEEPA reciprocal duties. (Use 9903.01.33)