December 4th, 2025 – On November 13, 2025, the U.S. and South Korea reaffirmed the Korea Strategic Trade and Investment Deal, followed by a December 3, 2025 Federal Register Notice detailing tariff and HTSUS modifications. These changes implement updates to Section 232, reciprocal tariffs, and other trade actions affecting U.S. imports of South Korean goods.
Key Points Summary
Federal Register Notice issued December 3, 2025 outlines HTSUS modifications related to IEEPA, Section 232 tariffs, and multiple presidential proclamations impacting South Korean imports.
Automated Commercial Environment (ACE) has deployed the new duty rates; filers must update entries accordingly.
Updated Duty Application
Section 232 and reciprocal duty rates depend on HTSUS Column 1 (General or Special) rates; SPI “KR” is required for KORUS preferential rates.
Ad valorem equivalents must be calculated for specific or compound duties.
Automobile & Auto Parts Changes
Effective November 1, 2025:
If Column 1 duty ≥ 15% → 0% additional Section 232 duty.
If Column 1 duty < 15% → Combined duty becomes 15%.
Different HTSUS Chapter 99 numbers apply for automobiles vs. auto parts.
Special provisions for self-certifying auto parts used in U.S. production/repair.
Section 232 duties on qualifying auto parts remain eligible for drawback.
Wood Products Changes
Effective November 14, 2025: certain kitchen cabinets and upholstered wooden furniture from South Korea are subject to a combined 15% duty under 9903.76.23; drawback remains allowed.
Exemptions from Reciprocal Tariffs
Products subject to Section 232 tariffs for aluminum, steel, autos/parts, copper, timber/lumber, and MHDVs continue to be exempt under 9903.01.33.
Civil Aircraft Tariff Changes
Effective November 14, 2025: civil aircraft products meeting General Note 6 criteria are no longer subject to additional Reciprocal or Section 232 duties. Use 9903.02.81.
Updated Reciprocal Tariff Rules
If Column 1 duty ≥ 15% → 0% additional reciprocal tariff (9903.02.79).
If Column 1 duty < 15% → Combined 15% duty (9903.02.80).
Reciprocal tariffs remain eligible for drawback.
HTSUS 9903.02.56 is discontinued after November 13, 2025.
Correcting Entries
Filers must correct entries to reflect new rates.
Unliquidated entries: file PSC for refund.
Liquidated entries: file protest within 180 days.
HTSUS Reporting Sequence Requirements
When multiple HTSUS numbers are used, duty reporting must follow the prescribed order:
Chapter 98
Chapter 99 additional duties
Trade remedies (301 → IEEPA Fentanyl → IEEPA Reciprocal → Section 232/201 → quota)
Replacement duties
Other quotas
Chapter 1–97 primary classification (entered value reported here unless Chapter 98 rules apply)
Read the full CSMS here: https://content.govdelivery.com/bulletins/gd/USDHSCBP-3fe2566?wgt_ref=USDHSCBP_WIDGET_2
Should you have any questions, please contact our Import Compliance team or call us at 518-785-6000.
