December 4, 2025. The Office of the U.S. Trade Representative (USTR) has published a Federal Register notice implementing tariff-related elements of the new U.S.–South Korea Strategic Trade and Investment Deal. These changes modify the Harmonized Tariff Schedule of the United States (HTSUS) and apply retroactively to several categories of Korean-origin goods.
Key Updates
1. Automobiles and Auto Parts
Effective for goods entered for consumption or withdrawn from warehouse on or after 12:01 a.m. ET, November 1, 2025.
Under the agreement, automobiles, light trucks, and auto parts originating in South Korea are now subject to an adjusted duty structure:
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If the existing HTSUS duty rate is below 15%, the combined rate (base duty + deal-related tariff) is adjusted up to 15%.
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If the duty rate is already 15% or higher, no additional duty applies.
These changes are reflected in Part A of the Annex to the notice.
2. Other Products (Timber, Lumber, Aircraft, and Additional Korean Goods)
Effective for entries on or after 12:01 a.m. ET, November 14, 2025.
This includes:
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Timber, lumber, and derivatives
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Certain civil aircraft and aircraft parts (excluding unmanned aircraft)
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Goods subject to country-specific reciprocal tariffs
Tariff adjustments follow the same rule:
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Goods with HTSUS duty rates below 15% will now be assessed at 15% total duty.
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Goods already at 15% or above remain at their base rate—no added duty.
Civil aircraft and some aircraft parts are exempt from additional tariffs under this agreement.
These changes are detailed in Part B of the Annex.
What This Means for Importers
Because these modifications apply retroactively, importers may be eligible for refunds or duty adjustments.
Recommended Action Steps
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Review all entries made since the effective retroactive dates (Nov. 1 and Nov. 14, 2025).
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Work with your customs broker to file Post-Summary Corrections (PSCs) or protests to recover duties where applicable.
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Update internal systems and entry processes to ensure future imports reflect the revised HTSUS language and duty rates.
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Monitor product classifications closely, especially for auto parts, wood products, and aircraft-related entries.
Additional Information
The full notice is available here:
If you have questions about how these modifications affect your imports—or if you need assistance filing retroactive claims—our team is here to help.
Contact your Buckland Representative or email us at clientsupportus@buckland.com.
Your Buckland Compliance Team