The import tax from Korea to the US comes in layers rather than a single rate. On any given Korean shipment you may owe a base duty from the Harmonized Tariff Schedule, a temporary 10% global tariff under Section 122, Section 232 tariffs of 15% to 50% on steel, aluminum, autos, and lumber, mandatory CBP processing fees, anti-dumping or countervailing duties on targeted products, and state use tax at the destination. The U.S.-Korea Free Trade Agreement (KORUS) can still zero out the base duty on qualifying goods, but it does not shield them from the other layers.
The Base Duty Rate
Every product entering the United States is assigned a 10-digit code under the Harmonized Tariff Schedule, maintained by the U.S. International Trade Commission.1United States International Trade Commission. Harmonized Tariff Schedule The first six digits follow the international system used by most trading nations; the remaining four are specific to U.S. policy.2International Trade Administration. Harmonized System (HS) Codes The Column 1 (General) rate for that code is the base rate applied to Korean goods before any preference.
Rates vary widely. A consumer electronics item might carry a 0% base rate while certain textiles or machinery parts exceed 10% or 20%. Misclassifying a product can trigger penalties and delays, not just an incorrect payment. If you’re unsure of the correct code, CBP offers a binding ruling: you describe your product and the agency issues a legally binding classification, typically within 30 days for straightforward requests or 90 days if headquarters review is needed.3U.S. Customs and Border Protection. Requirements for Electronic Ruling Requests
When KORUS Eliminates the Base Duty
The U.S.-Korea Free Trade Agreement lets qualifying Korean goods enter at a reduced or zero base rate. The catch is what “qualifying” means. Goods must genuinely originate in South Korea, either because they were entirely grown, mined, or produced there, or because they meet one of the agreement’s rules for manufactured products.4Office of the United States Trade Representative. KORUS Chapter Six – Rules of Origin and Origin Procedures
Manufactured goods with foreign components face either a regional value content test (using a build-down method from adjusted value or a build-up method adding originating materials) or a tariff shift test that requires the foreign components to be sufficiently transformed in Korea to change tariff classifications.
To claim the preference, you add the prefix “KR” before the HTS subheading on your entry summary. The claim can rest on a certification from the importer, exporter, or producer, or on your own knowledge that the good qualifies. There’s no prescribed government form, but the certification must include the certifier’s name and contact information, a description and tariff classification of the goods, the basis for origin, and the date. A blanket certification can cover repeat shipments of the same product for up to one year. If you later discover a KORUS claim was based on inaccurate information, you have 30 days from the discovery to correct the claim and pay the duties owed.5eCFR. 19 CFR 10.1003 – Filing of Claim for Preferential Tariff Treatment Upon Importation
A less-publicized benefit of KORUS: goods qualifying for the preference are also exempt from the Merchandise Processing Fee described below.
Tariffs That Stack on Top
This is where the total cost of importing from Korea has changed most sharply. Several tariffs sit on top of the HTS rate under separate legal authorities, and KORUS does not reach them.
Section 232 on Steel, Aluminum, Autos, and Lumber
Steel and aluminum imports from South Korea currently face a 50% tariff under Section 232 of the Trade Expansion Act of 1962. Korea’s earlier exemption agreement was terminated in March 2025, and as of June 2025 all Korean steel and aluminum imports, including derivative products, face the full 50% rate. No new country exemptions or product exclusions are being granted.6Congress.gov. Section 232 Tariffs on Steel and Aluminum
Automobiles and certain auto parts from Korea also fall under Section 232. A November 2025 bilateral trade deal reduced the rate on Korean autos to 15%, and lowered Section 232 rates on Korean timber and lumber products to 15% as well.7Congress.gov. U.S.-South Korea Bilateral Trade Relations
The 10% Global Tariff Under Section 122
In February 2026, after a Supreme Court ruling struck down the earlier reciprocal tariff regime imposed under Executive Order 14257, a temporary 10% global tariff was imposed on most imports under Section 122 of the Trade Act of 1974. It applies to Korean goods and is scheduled to expire in July 2026.7Congress.gov. U.S.-South Korea Bilateral Trade Relations Tariff policy has shifted repeatedly since early 2025, so confirm the current rate before you commit to a purchase.
How the Layers Combine
These tariffs are not alternatives. A Korean steel product can face a 0% base duty under KORUS, a 50% Section 232 tariff, and the 10% Section 122 tariff at the same time. KORUS eliminates only the base HTS rate; the other authorities apply regardless. The total tax burden on some Korean goods is now far higher than when KORUS first took effect in 2012.
Small Shipments: The De Minimis Exemption Is Suspended
The $800 de minimis threshold under 19 USC 1321 historically let low-value shipments enter duty-free, one qualifying shipment per person per day.8Office of the Law Revision Counsel. 19 USC 1321 – Administrative Exemptions That’s no longer the default. As of February 2026, a presidential executive order suspended duty-free de minimis treatment for all countries, at any value, by any method of entry, with a narrow carve-out for items sent through the international postal network.9The White House. Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries A $50 K-beauty order from a Korean retailer is now subject to applicable duties and fees that weren’t charged a year ago.
Anti-Dumping and Countervailing Duties
Certain Korean products carry anti-dumping duties (when a foreign manufacturer sells below fair market value in the U.S.) or countervailing duties (offsetting foreign government subsidies). Rates from 10% to over 90% are not uncommon, and they apply on top of every other tariff and fee. Korean steel products, aluminum foil, and certain chemicals have been targeted.
AD/CVD rates are often company-specific: one Korean manufacturer might face 5% while another faces 25% for the same product. The Commerce Department maintains the active orders and CBP collects estimated duties at entry, so check the Enforcement and Compliance database against your specific supplier before you order.
Mandatory CBP Processing Fees
Two federal fees show up on almost every commercial entry and are easy to miss when budgeting.
Merchandise Processing Fee
The Merchandise Processing Fee (MPF) is charged on every formal entry. For fiscal year 2026 the rate is 0.3464% of the goods’ value (excluding duty, freight, and insurance), with a minimum of $33.58 and a maximum of $651.50 per entry.10U.S. Customs and Border Protection. Customs User Fee – Merchandise Processing Fees The base statutory rate is 0.21%, but Treasury adjusts it within a specified range to cover CBP’s processing costs.11Office of the Law Revision Counsel. 19 USC 58c – Fees for Certain Customs Services Goods qualifying for KORUS are exempt.
Harbor Maintenance Fee
Ocean cargo pays a Harbor Maintenance Fee of 0.125% of customs value, with no cap.12GovInfo. 26 USC 4461 – Imposition of Tax Air and truck freight are exempt. On a $500,000 ocean shipment from Busan, that’s $625.
State Use Tax at the Destination
Federal duties and fees aren’t the last line. Most states impose a use tax on goods purchased out of state (including foreign imports) that are consumed within the state rather than resold. It functions like sales tax on purchases where no sales tax was collected. Rates run roughly from 1% to over 10% depending on state and locality. In many states, the taxable base includes the goods plus the tariffs paid, so the recent tariff increases have also raised state use tax obligations for importers. Missing this is a common audit finding that results in back taxes and penalties.
How the Layers Add Up in Practice
Take a hypothetical Korean-origin steel component shipped by ocean. The HTS base duty is eliminated by a valid KORUS claim. On top of that value sits the Section 232 tariff at 50% and the Section 122 tariff at 10%. Add the Harbor Maintenance Fee at 0.125%. The MPF is waived because of KORUS. If Commerce has an active AD/CVD order covering that product and supplier, add that rate too. Once the goods reach their destination state, use tax applies to the combined cost of goods plus tariffs.
The same shipment routed as a non-KORUS entry loses both the base-duty preference and the MPF exemption, so it picks up the Column 1 rate and 0.3464% of value (subject to the $33.58 and $651.50 bounds). That’s the practical reason origin certification is worth the paperwork even when the additional tariffs make the total still look painful.