HTS Code Lookup: How Much US Tariff Will Your Product Pay?
Key takeaways
As of October 2026, a Section 301 duty tops goods made in South Korea up to 12.5% in total when their normal (MFN) duty is below 12.5%, with no add-on above that. The normal duty comes from the 10-digit HTS code. Rates can change, so confirm with a licensed customs broker before you price.
Normal duty, Section 301, KORUS and fees: how the US tariff on Korean goods adds up
In our last post, we covered who files a US import entry and when. This post covers what that entry pays.
Brands entering the US often ask us:
"We heard cosmetics enter the US duty-free. Why are we paying duty?"
"Last year Korea's rate was 15%. What is it now?"
"Can we use the HS code from our Korean export papers?"
The short answer: your duty does not start from a country rate. It starts from your product's HTS code. That code sets the normal duty. Since July 24, 2026, goods made in South Korea also pay a Section 301 duty that tops the total up to 12.5%.
But the math under a KORUS free trade claim is still open, and rates have changed several times since 2025. This post covers goods made in South Korea; other countries got their own rates in the same USTR notice.
1. How US duty on Korean goods stacks up in October 2026
Korean goods pay up to four amounts at entry: the normal duty (or a KORUS rate), the Section 301 duty, and two fees, the MPF and the HMF. These are October 2026 rules, and they can change.
| Layer | What it is | Korean goods, October 2026 |
|---|---|---|
| Normal duty (MFN) | HTS General column | Per product. USITC HTS: cosmetics 3304.99.50 Free, soups 2104.10.00 3.2%, cotton T-shirts 6109.10.00 16.5% |
| KORUS rate | "KR" in the Special column, for goods that meet KORUS origin rules | Free for the soup and T-shirt lines. Effect on Section 301 not settled |
| Section 301 duty | Extra duty on Korean goods from July 24, 2026 | Normal duty below 12.5%: 12.5% in total. 12.5% or more: 0% (CBP CSMS #69326983) |
| MPF | CBP entry processing fee | 0.3464%, $34.58 minimum and $670.86 maximum per formal entry from October 1, 2026. Waived for KORUS originating goods |
| HMF | Harbor fee on ocean cargo | 0.125% (19 CFR 24.24) |
Some goods sit outside this table:
- Section 232 goods (steel, aluminum and copper articles, passenger vehicles, light trucks, wood products, semiconductors) pay Section 232 duties instead of the Section 301 duty (CBP). Korean cars and parts pay 15% in total when their KORUS or MFN rate is below 15% (White House fact sheet).
- Exemptions: the USTR notice lists Section 301 exemptions in Annex II and U.S. note 52. We did not check our examples against every list, so check your own HTS line.
- Antidumping and countervailing duties (AD/CVD) still apply on top where an order covers the product, under the same notice.
What you pay is not one number from the tariff schedule. It is the sum of several layers, each with its own legal basis.
2. South Korea tariffs: Section 301 tops the duty up to 12.5%
For Korean goods entered on or after 12:01 a.m. Eastern on July 24, 2026, normal duty plus Section 301 duty equals 12.5% when the normal duty is below 12.5%. At 12.5% or more, the Section 301 duty is zero (USTR notice). CBP has importers report this under HTS 9903.05.71 (normal duty below 12.5%) or 9903.05.70 (12.5% or more).
Applied to October 2026 USITC HTS rates, without a KORUS claim:
- Cosmetics (HTS 3304.99.50): normal duty 0% + Section 301 duty 12.5% = 12.5%
- Instant noodle soup (HTS 2104.10.00): normal duty 3.2% + Section 301 duty 9.3% = 12.5%
- Cotton T-shirt (HTS 6109.10.00): normal duty 16.5% + Section 301 duty 0% = 16.5%
"Cosmetics are duty-free" describes only the normal duty. A 0% product takes the full 12.5% Section 301 duty, while high-duty apparel pays nothing extra. 12.5% is not an add-on. It is a floor that the normal duty and the Section 301 duty fill together.
3. The 15% reciprocal tariff ended, and today's 15% is not law
The 2025 reciprocal tariff of 15% lost its legal basis in February 2026. The 15% in the news in October 2026 is a statement about an open case, not a rate.
- 2025: under IEEPA, Korean goods paid the higher of their KORUS or MFN rate or 15% (White House fact sheet).
- February 20, 2026: in Learning Resources v. Trump, the Supreme Court held that IEEPA (the International Emergency Economic Powers Act) does not authorize tariffs. Korea's trade ministry said this nullified the 15% tariff (JoongAng Daily).
- February 24 to July 24, 2026: a 10% Section 122 surcharge applied for the 150 days the law allows (CRS R49481).
- From July 24, 2026: the Section 301 duty replaced it, with the 12.5% floor for Korea.
A separate Section 301 investigation on overcapacity began in March 2026, and as of September 30, 2026, CRS lists no action. On September 22, 2026, Korean minister Kim Jung-kwan said the US had indicated it would keep the rate at the 15% level "regardless of whether it is under Section 301 or any other form" (Aju Press). That is a statement, not a published US rate.
Many pages still show pre-February 2026 rates. With tariff data, check the date before you trust the number.
4. What is an HTS code, and how is it different from an HS code?
An HS code is the 6-digit international code. A US HTS code has 10 digits: those 6 plus 4 set by the US. US duty rates are listed by code in the Harmonized Tariff Schedule of the United States (USITC).
| Code | Digits | Set by | Example: instant noodle soup |
|---|---|---|---|
| HS code | 6 | International Harmonized System, shared worldwide | 2104.10 (soups and broths) |
| HTS code | 10 | United States (USITC) | 2104.10.0020 (dried) |
The last 4 digits are US-specific, so do not copy the code from your export papers. Look it up again in the US schedule.
Classification can change, too. In ruling HQ H304896 (2020), CBP moved instant noodle soup (dried noodles with a soup base) from pasta in heading 1902 to soup under 2104.10.0020, revoking earlier rulings. If your noodles come with a soup packet, start from soup (2104.10), not pasta (1902.30).
Your classification is not a box on a form. It is where your duty rate comes from.
5. How to find the HTS code for your product
An HTS code lookup takes four steps: find a candidate in the USITC tool, check it against CBP rulings, and have a broker confirm it.
- Write down the facts in English: ingredients and their share, use, form and packaging.
- Search the USITC HTS tool by keyword or 6-digit HS code, go down to 10 digits, and read the General and Special (KR) columns.
- Search CBP CROSS for rulings on similar products.
- Ask a licensed customs broker to confirm. If it is still unclear, request a CBP binding ruling.
A binding ruling is CBP's written classification decision. Per CBP, it generally answers within 30 calendar days, or 90 days if the request goes to headquarters. Rulings cover future shipments only; file a copy or the ruling number with your entry.
You do not pick a code from search results. You decide it, with evidence.
6. Does a KORUS claim lower the duty? No official answer yet
A KORUS claim does not remove the Section 301 duty. As of October 2026, neither USTR nor CBP has said which rate sets the 12.5% floor for goods that claim KORUS.
- Claiming KORUS: per CBP's KORUS instructions, lines eligible for KORUS show "KR" in the Special column. Lines that are already free, such as cosmetics, can be claimed too, though "KR" is not shown. A missed claim can be filed within one year after entry. Keep origin and import records for five years.
- Section 301: U.S. note 52 in the USTR notice says goods eligible for FTA treatment still pay the Section 301 duty. It sets the floor against the "MFN tariff" and the "applicable column 1 duty rate," but does not say which rate counts when KORUS is claimed.
So the trade reads it two ways: the KORUS rate (Free) is the base, so the total stays 12.5%; or the Section 301 duty is computed from the General rate, and KORUS removes only the normal duty.
| Example (General rate) | No KORUS claim | KORUS claim, KORUS-rate reading | KORUS claim, General-rate reading |
|---|---|---|---|
| Cosmetics 3304.99.50 (Free) | 12.5% | 12.5% | 12.5% |
| Instant noodle soup 2104.10.00 (3.2%) | 12.5% | 12.5% | 9.3% |
| Cotton T-shirt 6109.10.00 (16.5%) | 16.5% | 12.5% | 0% |
Cosmetics come out at 12.5% either way; for noodle soup and T-shirts the reading matters. Until CBP answers, price on the higher figure and confirm with your broker before you ship. One point is clear: KORUS originating goods are exempt from the MPF (CBP KORUS instructions).
A KORUS claim is not a sure way to cut duty. As of October 2026, it is an open variable.
7. A worked duty calculation: $10,000 of cosmetics by sea
For example, say you import Korean cosmetics classified under HTS 3304.99.50, with a customs value of $10,000, by ocean on one formal entry. Duty and fees come to $1,297.14 without a KORUS claim, or $1,262.50 with a valid KORUS claim.
| Line | Basis | No KORUS claim | Valid KORUS claim |
|---|---|---|---|
| Normal duty | HTS 3304.99.50, General Free | $0 | $0 |
| Section 301 duty | $10,000 × 12.5% | $1,250 | $1,250 |
| MPF | $10,000 × 0.3464%, above the $34.58 minimum | $34.64 | $0 (KORUS exemption) |
| HMF | $10,000 × 0.125% (ocean) | $12.50 | $12.50 |
| Total | $1,297.14 | $1,262.50 |
Normal duty $0 + Section 301 duty $1,250 + MPF $34.64 + HMF $12.50 = $1,297.14 in duty and fees
This assumes no exemption applies and leaves out broker fees, the bond and inland freight. Ask your broker how customs value is set.
For example, at 2,000 units of $5 each, that is about $0.65 per unit. To see how that per-unit cost feeds into your shelf price, see how to price a product for the US.
US duty math does not end at the rate. It ends when duty and fees are in your per-unit landed cost.
Four tariff questions to answer before you set your price
1. Is your 10-digit code backed by a CBP ruling or a broker's opinion?
2. Is the product a Section 232 good, or on a Section 301 exemption list?
3. Do you meet the KORUS origin rules, and can you keep the records for five years?
4. Are duty, MPF and HMF in your per-unit landed cost?
Wrap-up
Your duty starts with the classification, then the Section 301 floor and the fees. KORUS removes the MPF, but its effect on duty is not settled.
LinkONE supports Korean brands with US customs clearance, customs consulting and import document review from its warehouse in Fullerton, California.
In the end, your duty is not a headline rate for Korea. It is one line in the HTS, worked out for your product.
In the next post, we look at whether you can still ship parcels direct from Korea to US customers now that the de minimis exemption is suspended.
Frequently Asked Questions
What is an HTS code?
An HTS code is the 10-digit code that classifies a product in the Harmonized Tariff Schedule of the United States and sets its US duty rate (USITC). The first 6 digits are the international HS code, and the last 4 are set by the US. Look the code up in the US schedule rather than copying it from export papers.
How do I find my HTS code?
Search the USITC HTS tool by keyword or 6-digit HS code, then check past rulings for similar products in CBP CROSS. If you are still unsure, ask a licensed customs broker or request a CBP binding ruling. CBP generally answers within 30 calendar days (CBP), and you give a copy of the ruling with your entry.
What tariff do goods from South Korea pay now?
As of October 2026, goods made in South Korea pay a combined 12.5% when their normal (MFN) duty is below 12.5%, and no Section 301 duty when it is 12.5% or more (CBP CSMS #69326983). For example, cosmetics under HTS 3304.99.50 pay 12.5%, and cotton T-shirts under 6109.10.00 pay 16.5%. Section 232 goods and exempt products follow other rules, and rates can change.
Is the 15% tariff on Korea from 2025 still in force?
No, the 15% reciprocal tariff from 2025 lost its legal basis when the Supreme Court ruled on February 20, 2026, that IEEPA does not authorize tariffs (Learning Resources v. Trump). A 10% Section 122 surcharge followed, and the Section 301 duty has applied since July 24, 2026 (CRS R49481). The 15% mentioned in October 2026 is a Korean minister's statement about a separate, open case, not a published rate.
Does a KORUS claim remove the Section 301 duty?
No, a KORUS claim does not remove the Section 301 duty: the USTR notice says goods eligible for FTA treatment still pay it. As of October 2026, USTR and CBP have not said which rate sets the 12.5% floor when KORUS is claimed. KORUS originating goods are exempt from the MPF (CBP KORUS instructions). Confirm the total with a broker before you price.
Sources
- CBP CSMS #69326983, Section 301 Forced Labor Import Duties
- USTR, Notice of Actions in Section 301 Investigations (2026-07-23)
- Federal Register, Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027
- CBP, KORUS Implementation Instructions
Fees and rules in this post are as of October 2026.
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