Special Classification Provisions (US-specific) from South Korea Tariff: 10% (2026)

South Korea is a significant source of special classification provisions (us-specific) imports into the United States, with approximately $169B in total bilateral trade.

Following the Supreme Court's landmark February 20, 2026 decision striking down IEEPA tariffs, imports of special classification provisions (us-specific) from South Korea are now subject to a 10% base tariff under the Section 301 forced-labor tariff, which replaced the flat 10% Section 122 rate (in effect February 24 – July 24, 2026).

This 10% base surcharge is the Section 301 forced-labor tariff that replaced the flat 10% Section 122 rate when Section 122's 150-day authority expired on July 24, 2026. The final action covers roughly 60 economies under a two-tier 10%/12.5% structure — broader than the earlier 46-country proposal.

Special Classification Provisions (US-specific) (HTS Chapter 98) generally enter duty-free at the MFN level, with the base forced-labor tariff as the primary duty. 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 special classification provisions (us-specific). Importers should verify rules of origin requirements to take advantage of preferential rates.

Key products in HTS Chapter 98 imported from South Korea include Returned US goods, Personal exemptions, Government imports, Religious articles, Samples, and Gifts.