US Tariffs on Footwear from South Korea — 10% (2026)

Importers sourcing footwear from South Korea face specific tariff considerations, with approximately $169B in total bilateral trade.

As of March 2026, footwear imports from South Korea face a base tariff rate of 10% under Section 122 of the Trade Act of 1974. This rate replaced the previous IEEPA reciprocal tariff following the Supreme Court's 6-3 ruling in V.O.S. Selections Inc. v. United States on February 20, 2026.

Under the Trade Act of 1974, Section 122 tariffs are limited to 150 days. The current 10% rate expires around July 24, 2026. Congressional action would be required to extend these tariffs beyond that date.

Footwear (HTS Chapter 64) carry an average MFN duty rate of 11.5% 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 footwear. Importers should verify rules of origin requirements to take advantage of preferential rates.

Key products in HTS Chapter 64 imported from South Korea include Athletic shoes, Leather dress shoes, Rubber boots, Sandals, Slippers, and Work boots.