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UPDATE: Section 122 tariff (10%) in effect since Feb 24 — expires ~July 24 (~126 days). 24 states challenge in court (March 5). USTR launches new Section 301 probes (March 11). EU trade deal vote imminent. Full analysis →
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US Tariffs on Articles of Leather from South Korea — 10% (2026)

Tariff Rate Breakdown

10%
Section 122 Base
10%
Total Effective Rate

KORUS — qualifying goods may enter duty-free

Articles of Leather from South Korea represent an important segment of bilateral trade, with approximately $169B in total bilateral trade.

The current tariff framework for articles of leather from South Korea reflects the post-SCOTUS landscape: a 10% Section 122 tariff replaced the previously higher IEEPA rates after the Court's February 2026 ruling.

The Section 122 tariff is subject to a 150-day statutory time limit and is set to expire approximately July 24, 2026, unless Congress acts to extend or replace it. Importers should monitor legislative developments closely as this deadline approaches.

Articles of Leather (HTS Chapter 42) carry an average MFN duty rate of 8% in addition to the Section 122 tariff. No additional Section 232 or Section 301 surcharges apply to most products in this category from South Korea.

South Korea is party to the KORUS, which may provide preferential or duty-free access for qualifying articles of leather. Importers should verify rules of origin requirements to take advantage of preferential rates.

Key products in HTS Chapter 42 imported from South Korea include Handbags, Wallets, Luggage and suitcases, Leather belts, Saddles, and Watch straps.

Common Products in Chapter 42

HandbagsWalletsLuggage and suitcasesLeather beltsSaddlesWatch strapsLeather glovesTravel bags

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Use our tariff calculator to estimate the exact duty on your articles of leather imports from South Korea.

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Frequently Asked Questions

What is the current tariff rate on articles of leather from South Korea?
As of March 2026, articles of leather from South Korea face a base tariff of 10% under Section 122. The effective rate can be up to 10%.
Will the tariff on articles of leather from South Korea change?
The Section 122 tariff of 10% expires approximately July 24, 2026, unless Congress extends it. Monitor legislative developments for updates.
How did the Supreme Court ruling affect articles of leather imports from South Korea?
The Supreme Court's February 20, 2026 ruling struck down IEEPA reciprocal tariffs as exceeding presidential authority. The president signed a replacement 10% tariff under Section 122 the same day, effective February 24. Qualifying goods under KORUS may still enter duty-free.

Related Pages

🇰🇷 All tariffs from South Korea
Chapter 42: Articles of Leather
🇨🇦 Articles of Leather from Canada
🇲🇽 Articles of Leather from Mexico
🇨🇳 Articles of Leather from China
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