Works of Art, Antiques from South Korea Tariff: 10% (2026)

Works of Art, Antiques from South Korea represent an important segment of bilateral trade, with approximately $169B in total bilateral trade.

As of mid-2026, works of art, antiques imports from South Korea face a base tariff rate of 10% under the Section 301 forced-labor tariff (a two-tier 10%/12.5% duty), which replaced the flat 10% Section 122 rate when it expired July 24, 2026. Section 122 had itself replaced the IEEPA reciprocal tariff following the Supreme Court's 6-3 ruling in Learning Resources v. Trump (with V.O.S. Selections) on February 20, 2026.

Under the Trade Act of 1974, Section 122 tariffs are limited to 150 days, so the flat 10% Section 122 rate expired on July 24, 2026. It was replaced the same day by USTR's Section 301 forced-labor tariff, and South Korea's current 10% base surcharge is that two-tier (10%/12.5%) rate.

Works of Art, Antiques (HTS Chapter 97) 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 works of art, antiques. Importers should verify rules of origin requirements to take advantage of preferential rates.

Key products in HTS Chapter 97 imported from South Korea include Paintings, Sculptures, Original engravings, Lithographs, Antiques (over 100 years), and Collages.