Country tariff overview · KR
South Korea Tariffs to the United States
The Korea-US Free Trade Agreement (KORUS) provides preferential rates on most South Korean goods. KORUS-qualifying goods enter at zero or reduced duty. Non-qualifying goods pay the base HTS rate plus the IEEPA country tariff. The Section 232 steel quota for Korea is one of the longest-running country-specific quota arrangements.
KORUS Free Trade Agreement
KORUS, in effect since 2012, eliminated tariffs on the majority of bilateral trade. Most industrial and consumer goods qualify for zero duty. Qualification requires meeting product-specific rules of origin documented in the KORUS agreement and annexes. The exporter or producer issues a certification of origin and maintains supporting records.
IEEPA and KORUS interaction
KORUS-qualifying goods are typically exempt from or subject to reduced IEEPA country tariffs. Non-qualifying Korean goods pay the base HTS rate plus the standard IEEPA country tariff. Because KORUS qualification produces zero base duty for most categories, securing KORUS qualification is the primary cost driver for Korean imports.
Section 232 steel quota
Under the Section 232 steel framework, Korean steel is subject to a quota arrangement (instead of the percentage tariff that initially applied). The quota limits annual volume; once filled, additional imports face the full Section 232 tariff rate. Quota allocation is administered by Commerce and CBP; importers should verify quota status before shipment.
Industries where Korea dominates US imports
Automobiles (Hyundai, Kia, Genesis), automotive parts, electronics (Samsung, LG televisions, displays, and household appliances), semiconductors, steel and aluminum, and consumer goods. KORUS qualification is well-established in the major industries; smaller exporters sometimes overlook it.
Sample HTS rates from South Korea
Sample rates illustrate the duty layers that apply at the chapter or heading level — verify the precise 10-digit HTS code and current policy via the HTS code lookup before filing entry.
| HTS prefix | Description | Base rate | Additional layers |
|---|---|---|---|
| 8703.23 | Passenger vehicles (1500–3000cc) | 2.5% | KORUS: 0% if origin rules met |
| 8528.72 | Television receivers (color, with display) | 5% | KORUS: 0% if origin rules met |
| 8418.21 | Refrigerators (compression-type, household) | Free | KORUS: 0%; IEEPA generally exempt for qualifying |
| 8542.31 | Electronic integrated circuits (processors) | Free | KORUS: 0%; IEEPA generally exempt for qualifying |
| 7208.39 | Hot-rolled steel coils | Free | Section 232 quota applies |
| 8708.99 | Other motor vehicle parts | 2.5% | KORUS: 0% if origin rules met |
For an exact 10-digit HTS code with current rates, use the HTS code lookup. To compute total landed cost including MPF and HMF, use the landed cost calculator.
Frequently asked questions
- Are Korean goods generally duty-free under KORUS?
- KORUS-qualifying goods enter at zero or reduced rates for most product categories. Qualification requires meeting product-specific rules of origin and producing a certification of origin. Goods that do not qualify pay the base HTS rate plus the IEEPA country tariff.
- What is the Korean steel quota?
- Under Section 232, Korean steel is subject to an annual quota in lieu of the standard 25% tariff. Volume above the quota faces the full Section 232 tariff. Verify quota status before each shipment with CBP or your customs broker.
- Does Section 301 apply to Korean goods?
- No — Section 301 specifically targets Chinese-origin goods. Korean goods are not subject to Section 301.
Apply this to your products
Compute the full duty stack for any product from South Korea — and watch for rate changes.
Related in-depth guides
Background on the trade-policy mechanisms that drive duty rates from this country.