Notice2025-21940
Implementing Certain Tariff-Related Elements of the U.S.-Korea Strategic Trade and Investment Deal
Primary source
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Published
December 4, 2025
Effective
December 4, 2025
Issuing agencies
Trade Representative, Office of United StatesCommerce DepartmentInternational Trade Administration
Abstract
On November 13, 2025, the United States and the Republic of Korea (ROK) issued a Joint Fact Sheet reaffirming the historic announcement in July of the Korea Strategic Trade and Investment Deal (U.S.-ROK Deal), which reflects the strength and endurance of the U.S.- ROK Alliance. The Joint Fact Sheet sets out steps the United States and the ROK will take to further the U.S.-ROK Alliance under the U.S.-ROK Deal. The Secretary of Commerce and United States Trade Representative, in consultation with the Commissioner of U.S. Customs and Border Protection and the Chair of the United States International Trade Commission, have determined that certain tariff modifications are necessary to implement that deal. This notice amends the Harmonized Tariff Schedule of the United States to implement certain tariff elements of that deal, adjusting tariffs on certain articles that are products of the ROK, including the country-specific reciprocal tariffs provided for under Executive Order 14257, as amended; tariffs on automobiles and automobile parts provided for under Proclamation 10908, as amended; tariffs on timber, lumber, and their derivatives provided for under Proclamation 10976; and tariffs on certain aircraft and aircraft parts provided for under Executive Order 14257, as amended, Proclamation 9704, as amended, Proclamation 9705, as amended, and Proclamation 10962.
Full Text
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<title>Federal Register, Volume 90 Issue 231 (Thursday, December 4, 2025)</title>
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[Federal Register Volume 90, Number 231 (Thursday, December 4, 2025)]
[Notices]
[Pages 55964-55970]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-21940]
[[Page 55964]]
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OFFICE OF THE UNITED STATES TRADE REPRESENTATIVE
DEPARTMENT OF COMMERCE
International Trade Administration
Implementing Certain Tariff-Related Elements of the U.S.-Korea
Strategic Trade and Investment Deal
AGENCY: International Trade Administration, U.S. Department of
Commerce, and the Office of the United States Trade Representative.
ACTION: Notice.
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SUMMARY: On November 13, 2025, the United States and the Republic of
Korea (ROK) issued a Joint Fact Sheet reaffirming the historic
announcement in July of the Korea Strategic Trade and Investment Deal
(U.S.-ROK Deal), which reflects the strength and endurance of the U.S.-
ROK Alliance. The Joint Fact Sheet sets out steps the United States and
the ROK will take to further the U.S.-ROK Alliance under the U.S.-ROK
Deal. The Secretary of Commerce and United States Trade Representative,
in consultation with the Commissioner of U.S. Customs and Border
Protection and the Chair of the United States International Trade
Commission, have determined that certain tariff modifications are
necessary to implement that deal. This notice amends the Harmonized
Tariff Schedule of the United States to implement certain tariff
elements of that deal, adjusting tariffs on certain articles that are
products of the ROK, including the country-specific reciprocal tariffs
provided for under Executive Order 14257, as amended; tariffs on
automobiles and automobile parts provided for under Proclamation 10908,
as amended; tariffs on timber, lumber, and their derivatives provided
for under Proclamation 10976; and tariffs on certain aircraft and
aircraft parts provided for under Executive Order 14257, as amended,
Proclamation 9704, as amended, Proclamation 9705, as amended, and
Proclamation 10962.
DATES: This notice is effective December 4, 2025. The modifications to
the Harmonized Tariff Schedule of the United States set forth in Part A
of the Annex are effective with respect to automobiles and automobile
parts entered for consumption, or withdrawn from warehouse consumption,
on or after 12:01 a.m. eastern time on November 1, 2025. The
modifications to the Harmonized Tariff Schedule of the United States
set forth in Part B of the Annex are effective with respect to goods
subject to the country-specific reciprocal tariffs, timber, lumber, and
their derivatives, and certain aircraft and aircraft parts, entered for
consumption, or withdrawn from warehouse for consumption, on or after
12:01 a.m. eastern time on November 14, 2025.
FOR FURTHER INFORMATION CONTACT: Emily Davis, Director for Public
Affairs, International Trade Administration, U.S. Department of
Commerce, 202-482-3809, <a href="/cdn-cgi/l/email-protection#bcf9d1d5d0c592f8ddcad5cffcc8ceddd8d992dbd3ca"><span class="__cf_email__" data-cfemail="4c092125203562082d3a253f0c383e2d2829622b233a">[email protected]</span></a>; Scott Pietan, Acting
Assistant U.S. Trade Representative for Japan, Korea and APEC, 202-395-
9646, <a href="/cdn-cgi/l/email-protection#7320101c07072c231a1607121d33060007015d161c035d141c05"><span class="__cf_email__" data-cfemail="e1b2828e9595beb1888495808fa194929593cf848e91cf868e97">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
I. Background
In Executive Order 14346 of September 5, 2025 (Modifying the Scope
of Reciprocal Tariffs and Establishing Procedures for Implementing
Trade and Security Agreements), President Trump determined that it is
necessary and appropriate to take steps contemplated in trade and
security framework agreements between a foreign trading partner and the
United States and that any modification of tariffs required to
implement such framework agreements is necessary and appropriate to
deal with the national emergency declared in Executive Order 14257 of
April 2, 2025 (Regulating Imports With a Reciprocal Tariff to Rectify
Trade Practices That Contribute to Large and Persistent Annual U.S.
Goods Trade Deficits), and to reduce or eliminate the threats to
national security found in Proclamation 9704 of March 8, 2018
(Adjusting Imports of Aluminum Into the United States), as amended;
Proclamation 9705 of March 8, 2018 (Adjusting Imports of Steel Into the
United States), as amended; Proclamation 9888 of May 17, 2019
(Adjusting Imports of Automobiles and Automobile Parts Into the United
States), as amended; and Proclamation 10962 of July 30, 2025 (Adjusting
Imports of Copper Into the United States).
That order also directs and authorizes the Secretary of Commerce
(Secretary) and the United States Trade Representative (Trade
Representative) to act in a manner consistent with the national
interests of the United States, the purpose of Executive Order 14346,
the need to deal with the national emergency declared in Executive
Order 14257, and the need to reduce or eliminate the threats to
national security the President has found pursuant to Section 232 of
the Trade Expansion Act of 1962, as amended.
The Secretary and Trade Representative, upon the conclusion of any
framework agreement of a kind described in Executive Order 14346, are
authorized to determine whether conditions to an action by the United
States have occurred, to determine whether the United States must take
any action to implement such framework agreement, and to take the
necessary and appropriate actions to implement such framework
agreement. That order also directs the Secretary and Trade
Representative, in consultation with the Commissioner of U.S. Customs
and Border Protection (CBP), the Chair of the United States
International Trade Commission (USITC), and any other senior official
they deem appropriate, to determine whether modifications to the
Harmonized Tariff Schedule of the United States (HTSUS) are necessary
to effectuate that order and actions taken under that order and
authorizes them to direct such modifications through notice in the
Federal Register.
On November 13, 2025, the United States and the Republic of Korea
(ROK) issued a Joint Fact Sheet reaffirming the historic announcement
in July of the Korea Strategic Trade and Investment Deal (U.S.-ROK
Deal), which reflects the strength and endurance of the U.S.-ROK
Alliance (<a href="https://www.whitehouse.gov/fact-sheets/2025/11/joint-fact-sheet-on-president-donald-j-trumps-meeting-with-president-lee-jae-myung/">https://www.whitehouse.gov/fact-sheets/2025/11/joint-fact-sheet-on-president-donald-j-trumps-meeting-with-president-lee-jae-myung/</a>). During their state visit of October 31, 2025, President Trump
and President Lee declared a new chapter in the U.S.-ROK Alliance, the
linchpin for peace, security, and prosperity on the Korean Peninsula
and in the Indo-Pacific region. The Joint Fact Sheet sets out steps the
United States and the ROK will take to further the U.S.-ROK Alliance
under the U.S.-ROK Deal.
The U.S.-ROK Deal provides that, for goods of the ROK with a column
1 duty rate in the HTSUS that is less than 15 percent, the sum of the
column 1 duty rate and the additional ad valorem rate of duty pursuant
to Executive Order 14257, as amended, will be 15 percent. For ROK goods
with a column 1 duty rate that is at least 15 percent, the additional
ad valorem rate of duty pursuant to Executive Order 14257, as amended,
will be zero percent. The U.S.-ROK Deal also provides that for timber,
lumber, and their derivative products of the ROK with a column 1 duty
rate less than 15 percent, the sum of the good's column 1 duty rate and
the ad valorem rate of duty pursuant to Proclamation 10976 of September
29, 2025 (Adjusting Imports of Timber, Lumber, and Their Derivative
Products Into the United States) will be 15 percent ad valorem and that
for such ROK goods with a column 1 duty rate
[[Page 55965]]
that is at least 15 percent, the additional ad valorem rate of duty
pursuant to Proclamation 10976 will be zero percent.\1\ The U.S.-ROK
Deal also provides that goods of the ROK that fall under the World
Trade Organization Agreement on Trade in Civil Aircraft, except for
unmanned aircraft, will not be subject to tariffs imposed pursuant to
Executive Order 14257, as amended, Proclamation 9704, as amended,
Proclamation 9705, as amended, and Proclamation 10962. The U.S.-ROK
Deal also provides that for automobiles and automobile parts of the ROK
with a column 1 duty rate less than 15 percent, the sum of the good's
column 1 duty rate and the ad valorem rate of duty pursuant to
Proclamation 10908 of March 26, 2025 (Adjusting Imports of Automobiles
and Automobile Parts Into the United States), as amended, will be 15
percent ad valorem. For such ROK goods with a column 1 duty rate that
is at least 15 percent, the additional ad valorem rate of duty pursuant
to Proclamation 10908, as amended, will be zero percent.\2\ For the
purposes of this notice, ``column 1 duty rate'' means the applicable ad
valorem or ad valorem equivalent rate of duty under Column 1--General
or Column 1--Special of the HTSUS.
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\1\ Timber, lumber, and their derivative products of the ROK
that are subject to the ad valorem rate of duty pursuant to
Proclamation 10976 are all presently subject to a column 1 duty rate
less than 15 percent. Clauses 8 and 14 of Proclamation 10976, which
govern foreign trade zone entries and drawback eligibility,
respectively, continue to apply to timber, lumber, and their
derivative products of the ROK that are subject to this notice.
\2\ Clause 15 of Proclamation 10984 of October 17, 2025
(Adjusting Imports of Medium- and Heavy-Duty Vehicles, Medium- and
Heavy-Duty Vehicle Parts, and Buses Into the United States), which
governs drawback eligibility, continues to apply to automobiles and
automobile parts of the ROK that are subject to this notice.
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Accordingly, the Secretary and Trade Representative, in
consultation with CBP and USITC, have determined that modifications of
the HTSUS are necessary to implement the U.S.-ROK Deal, a framework
agreement for the purposes of Executive Order 14346, and direct the
modifications set forth (i) in Part A of the Annex with respect to
automobiles and automobile parts of the ROK, effective for goods
entered for consumption, or withdrawn from warehouse for consumption,
on or after 12:01 a.m. eastern time on November 1, 2025, and (ii) in
Part B of the Annex with respect to other goods of the ROK entered for
consumption, or withdrawn from warehouse for consumption, on or after
12:01 a.m. eastern time on November 14, 2025. Additional amendments to
the HTSUS may be made at a later date to further implement the U.S.-ROK
Deal.
William Kimmitt,
Under Secretary for International Trade, United States Department of
Commerce.
Jennifer Thornton,
General Counsel, Office of the United States Trade Representative.
Annex
A. Effective with respect to goods entered for consumption, or
withdrawn from warehouse for consumption, on or after 12:01 a.m.
eastern time on November 1, 2025, subchapter III of chapter 99 of the
Harmonized Tariff Schedule of the United States (HTSUS) is modified as
follows:
1. U.S. note 33 is modified by adding the following new subdivision
(s): ``(s) Headings 9903.94.60 and 9903.94.61 set forth the ordinary
customs duty treatment for certain passenger vehicles and light trucks
in the provisions of the HTSUS enumerated in subdivision (b) of this
Note that are products of South Korea.
Any passenger vehicle or light truck, except those eligible for
admission under ``domestic status'' as defined in 19 CFR 146.43, that
is subject to the duty imposed by this subdivision and that is admitted
into a United States foreign trade zone on or after 12:01 a.m. eastern
time on December [DATE OF FEDERAL REGISTER NOTICE PUBLICATION], 2025,
must be admitted as ``privileged foreign status'' as defined in 19 CFR
146.41, and will be subject upon entry for consumption to any ad
valorem rates of duty related to the classification under this HTSUS
subheading.
Goods for which entry is claimed under a provision of chapter 98
and which are subject to the additional duties prescribed herein shall
be eligible for and subject to the terms of such provision and
applicable U.S. Customs and Border Protection (``CBP'') regulations,
except that duties under subheading 9802.00.60 shall be assessed based
upon the full value of the imported article. No claim for entry or for
any duty exemption or reduction shall be allowed for passenger vehicles
and light trucks provided for in this subdivision (s) of this note
under a provision of chapter 99 that may set forth a lower rate of duty
or provide duty-free treatment, taking into account information
supplied by CBP, but any additional duty prescribed in any provision of
this subchapter or subchapter IV of chapter 99 shall be imposed in
addition to the duty in headings 9903.94.60 and 9903.94.61. All
antidumping, countervailing, or other duties and charges applicable to
such goods shall continue to be imposed in addition to the duty in
headings 9903.94.60 and 9903.94.61. Entries of passenger vehicles and
light trucks described in this subdivision (s) shall not be subject to:
(1) the additional duties imposed on entries of semi-finished
copper products and copper-intensive derivative products under heading
9903.78.01;
(2) the additional duties imposed on entries of products of
aluminum under heading 9903.85.02 and 9903.85.12;
(3) the additional duties imposed on entries of derivative aluminum
products under headings 9903.85.04, 9903.85.07, 9903.85.08, 9903.85.13,
9903.85.14, and 9903.85.15;
(4) the additional duties imposed on entries of iron or steel
products under headings 9903.81.87, 9903.81.88, 9903.81.94 and
9903.81.95;
(5) the additional duties imposed on entries of derivative iron or
steel products under headings 9903.81.89, 9903.81.90, 9903.81.91,
9903.81.93, 9903.81.96, 9903.81.97, 9903.81.98 and 9903.81.99.''
2. U.S. note 33 is modified by adding the following new subdivision
(t):
``(t) Headings 9903.94.62, 9903.94.63, 9903.94.64, and 9903.94.65
set forth the ordinary customs duty treatment for certain parts of
passenger vehicles and light trucks classifiable in the provisions of
the HTSUS enumerated in subdivision (g) of this note or that meet the
requirements of subdivision (r) of this note that are products of South
Korea.
Any automotive part, except those eligible for admission under
``domestic status'' as defined in 19 CFR 146.43, that is subject to the
duty imposed by this subdivision and that is admitted into a United
States foreign trade zone on or after 12:01 a.m. eastern time on
December [DATE OF FEDERAL REGISTER NOTICE PUBLICATION], 2025, must be
admitted as ``privileged foreign status'' as defined in 19 CFR 146.41,
and will be subject upon entry for consumption to any ad valorem rates
of duty related to the classification under this HTSUS subheading.
Goods for which entry is claimed under a provision of chapter 98
and which are subject to the additional duties prescribed herein shall
be eligible for and subject to the terms of such provision and
applicable CBP regulations, except that duties under subheading
9802.00.60 shall be assessed based upon the full value of the imported
article. No claim for entry or for any duty exemption or reduction
shall be allowed for the automotive parts provided for in this
subdivision (t)
[[Page 55966]]
of this note under a provision of chapter 99 that may set forth a lower
rate of duty or provide duty-free treatment, taking into account
information supplied by CBP, but any additional duty prescribed in any
provision of this subchapter or subchapter IV of chapter 99 shall be
imposed in addition to the duty in headings 9903.94.62, 9903.94.63,
9903.94.64, and 9903.94.65. All antidumping, countervailing, or other
duties and charges applicable to such goods shall continue to be
imposed in addition to the duty in headings 9903.94.62, 9903.94.63,
9903.94.64, and 9903.94.65. Entries of automotive parts described in
this subdivision (t) shall not be subject to:
(1) the additional duties imposed on entries of semi-finished
copper products and copper-intensive derivative products under heading
9903.78.01;
(2) the additional duties imposed on entries of products of
aluminum under heading 9903.85.02 and 9903.85.12;
(3) the additional duties imposed on entries of derivative aluminum
products under headings 9903.85.04, 9903.85.07, 9903.85.08, 9903.85.13,
9903.85.14, and 9903.85.15;
(4) the additional duties imposed on entries of iron or steel
products under headings 9903.81.87, 9903.81.88, 9903.81.94 and
9903.81.95;
(5) the additional duties imposed on entries of derivative iron or
steel products under headings 9903.81.89, 9903.81.90, 9903.81.91,
9903.81.93, 9903.81.96, 9903.81.97, 9903.81.98 and 9903.81.99; and
(6) the additional duties imposed on entries of wood products under
headings 9903.76.01, 9903.76.02, 9903.76.03, and 9903.76.23.''
3. U.S. note 33(a) is modified by deleting ``and 9903.94.51'' each
place it appears and inserting ``, 9903.94.51, 9903.94.60, and
9903.94.61'' in lieu thereof.
4. U.S. note 33(b) is modified by inserting ``9903.94.60,
9903.94.61,'' after ``9903.94.51,''
5. U.S. note 33(f) is modified by deleting ``and 9903.94.53'' each
place it appears and inserting ``, 9903.94.53, 9903.94.62, and
9903.94.63'' in lieu thereof.
6. U.S. note 33(g) is modified by deleting ``9903.94.42,
9903.94.43, 9903.94.52, and 9903.94.53,'' and inserting ``9903.94.42,
9903.94.43, 9903.94.52, 9903.94.53, 9903.94.62, and 9903.94.63'' in
lieu thereof.
7. Subdivision (m) of U.S. note 33 is deleted and the following new
subdivision (m) is inserted in lieu thereof:
``(m) As provided in headings 9903.94.40-9903.94.45, headings
9903.94.50-9903.94.55, and headings 9903.94.60-9903.94.65, for any good
of Japan, the European Union, or South Korea subject to a specific or
compound rate of duty under column 1--General, the ad valorem
equivalent rate of duty of such good shall be determined by dividing
the amount of duty payable under column 1--General by the customs value
of the good. For example, if a good were subject to a specific duty of
50 cents per kilogram, and one kilogram of the good were entered with a
customs value of $10, then the ad valorem equivalent rate of duty would
be obtained by dividing 50 cents by $10, yielding 5 percent. For any
good of South Korea for which a specific or compound rate of duty under
column 1--Special is properly claimed, the ad valorem equivalent rate
of duty shall be determined in the same manner.''
8. U.S. note 33(p) is amended by deleting ``and 9903.94.55'' and
inserting ``, 9903.94.55, 9903.94.64, and 9903.94.65,'' in lieu
thereof.
9. U.S. note 33(r) is amended by:
i. Deleting ``and 9903.94.55'' wherever it appears and inserting
``9903.94.55, 9903.94.64, and 9903.94.65'' in lieu thereof;
ii. Inserting ``, South Korea,'' after ``European Union'';
iii. Deleting ``or 9903.94.55'' and inserting ``9903.94.55,
9903.94.64, or 9903.94.65'' in lieu thereof; and
iv. Inserting ``or the United States-Korea Free Trade Agreement''
after ``goods qualifying under Executive Order 14345 of September 4,
2025 (Implementing the United States-Japan Agreement)''.
10. Heading 9903.94.01 is modified by deleting ``and 9903.94.51''
from the article description and inserting ``, 9903.94.51, 9903.94.60,
and 9903.94.61'' in lieu thereof.
11. Heading 9903.94.05 is modified by inserting ``9903.94.62, and
9903.94.63,'' after ``9903.94.55'' in the article description.
12. Heading 9903.94.07 is modified by deleting ``and 9903.94.55''
from the article description and inserting ``, 9903.94.55, 9903.94.64,
and 9903.94.65'' in lieu thereof.
13. The following new headings are inserted in numerical sequence,
with the material in the new heading inserted in the columns of the
HTSUS labeled ``Heading/Subheading'', ``Article Description'', ``Rates
of Duty 1--General'', ``Rates of Duty 1--Special'' and ``Rates of Duty
2'', respectively:
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Rates of duty
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Heading/ subheading Article description 1
------------------------------------------ 2
General Special
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``9903.94.60......... Passenger vehicles and The duty provided The duty provided No change.
light trucks that are in the applicable in the applicable
products of South Korea subheading. subheading.
as specified in
subdivision (s) of U.S.
note 33 to this
subchapter, with an ad
valorem (or ad valorem
equivalent as provided
for in subdivision (m)
of U.S. note 33 to this
subchapter) rate of duty
under column 1--General
or column 1--Special
equal to or greater than
15 percent.
9903.94.61........... Passenger vehicles and 15%................ 15%................ No change.
light trucks that are
products of South Korea
as specified in
subdivision (s) of U.S.
note 33 to this
subchapter, with an ad
valorem (or ad valorem
equivalent as provided
for in subdivision (m)
of U.S. note 33 to this
subchapter) rate of duty
under column 1--General
or column 1--Special
less than 15 percent.
[[Page 55967]]
9903.94.62........... Parts of passenger The duty provided The duty provided No change.
vehicles and light in the applicable in the applicable
trucks that are products subheading. subheading.
of South Korea as
specified in
subdivisions (g) and (t)
of U.S. note 33 to this
subchapter, with an ad
valorem (or ad valorem
equivalent as provided
for in subdivision (m)
of U.S. note 33 to this
subchapter) rate of duty
under column 1--General
or column 1--Special
equal to or greater than
15 percent.
9903.94.63........... Parts of passenger 15%................ 15%................ No change.
vehicles and light
trucks that are products
of South Korea as
specified in
subdivisions (g) and (t)
of U.S. note 33 to this
subchapter, with an ad
valorem (or ad valorem
equivalent as provided
for in subdivision (m)
of U.S. note 33 to this
subchapter) rate of duty
under column 1--General
or column 1--Special
less than 15 percent.
9903.94.64........... Parts of passenger The duty provided The duty provided No change.
vehicles and light in the applicable in the applicable
trucks that are products subheading. subheading.
of South Korea as
specified in
subdivisions (r) and (t)
of U.S. note 33 to this
subchapter, with an ad
valorem (or ad valorem
equivalent as provided
for in subdivision (m)
of U.S. note 33 to this
subchapter) rate of duty
under column 1--General
or column 1--Special
equal to or greater than
15 percent.
9903.94.65........... Parts of passenger 15%................ 15%................ No change''.
vehicles and light
trucks that are products
of South Korea as
specified in
subdivisions (r) and (t)
of U.S. note 33 to this
subchapter, with an ad
valorem (or ad valorem
equivalent as provided
for in subdivision (m)
of U.S. note 33 to this
subchapter) rate of duty
under column 1--General
or column 1--Special
less than 15 percent.
----------------------------------------------------------------------------------------------------------------
14. Subdivision (v)(x) of U.S. note 2 is amended by deleting
``9903.94.01 and 9903.94.03'' and inserting ``9903.94.01, 9903.94.03,
9903.94.60, and 9903.94.61'' in lieu thereof.
15. Subdivision (v)(xi) of U.S. note 2 is amended by deleting
``9903.94.54 and 9903.94.55'' and inserting ``9903.94.54, 9903.94.55,
9903.94.62, 9903.94.63, 9903.94.64, and 9903.94.65'' in lieu thereof.
B. Effective with respect to goods entered for consumption, or
withdrawn from warehouse for consumption, on or after 12:01 a.m.
eastern time on November 14, 2025, subchapter III of chapter 99 of the
Harmonized Tariff Schedule of the United States (HTSUS) is modified as
follows:
1. Heading 9903.02.56 is terminated.
2. U.S. note 2 is amended by deleting ``and 9903.02.01-9903.02.73''
each place it appears in subdivision (v) and inserting ``and
9903.02.01-9903.02.73 and 9903.02.79-9903.02.80'' in lieu thereof.
3. U.S. note 2 is amended by deleting ``9903.02.78'' in subdivision
(v)(i) and inserting ``9903.02.81'' in lieu thereof.
4. U.S. note 2 is amended by deleting ``subdivisions (v)(ii)
through (v)(xxii)'' in subdivision (v)(i) each place that it appears
and inserting ``subdivisions (v)(ii) through (v)(xxiii)'' in lieu
thereof.
5. U.S. note 2 is amended by deleting ``and 9903.76.22'' in
subdivision (v)(xiii) and inserting ``9903.76.22, and 9903.76.23'' in
lieu thereof.
6. Subdivision (v)(xviii) of U.S. note 2 is deleted and the
following new subdivision (v)(xviii) is inserted in lieu thereof:
``(v)(xviii) As provided in headings 9903.02.19, 9903.02.20,
9903.02.72, 9903.02.73, 9903.02.79, and 9903.02.80, for any good of the
European Union, Japan, or South Korea subject to a specific or compound
rate of duty under column 1--General, the ad valorem equivalent rate of
duty of such good shall be determined by dividing the amount of duty
payable under column 1--General by the customs value of the good. For
example, if a good were subject to a specific duty of 50 cents per
kilogram, and one kilogram of the good were entered with a customs
value of $10, then the ad valorem equivalent rate of duty would be
obtained by dividing 50 cents by $10, yielding 5 percent. For any good
of South Korea for which a specific or compound rate of duty under
column 1--Special is properly claimed, the ad valorem equivalent rate
of duty shall be determined in the same manner.''
7. U.S. note 2 is amended by inserting the following new
subdivisions in numerical sequence at the end of subdivision (v):
``(xxiii)(a) As provided in headings 9903.02.79 and 9903.02.80, for
articles the product of South Korea for which the U.S. Most Favored
Nation (``MFN'') tariff rate (Column 1--General) or the U.S.-Korea Free
Trade Agreement tariff rate (Column 1--Special), as applicable, is less
than 15 percent, the sum of the column 1 duty rate and the additional
ad valorem rate of duty pursuant to heading 9903.02.80 will be 15
percent ad valorem, and for articles the product of South Korea for
which the column 1 duty rate is 15 percent or higher, heading
9903.02.79 applies, and no additional duty is due pursuant to heading
9903.02.80.
(b) As provided in heading 9903.02.81, the additional duties
imposed by headings 9903.02.79, 9903.02.80, 9903.78.01, 9903.81.87,
9903.81.88, 9903.81.89, 9903.81.90, 9903.81.91, 9903.81.93, 9903.85.02,
9903.85.04, 9903.85.07, and 9903.85.08, shall not apply to articles the
product of South Korea that are civil aircraft (all aircraft other than
military aircraft and unmanned aircraft); their engines, parts, and
components; their other parts, components, and subassemblies; and
ground flight simulators and their parts and components, that otherwise
meet
[[Page 55968]]
the criteria of General Note 6 of HTSUS, and are classifiable in the
following provisions of the HTSUS, but regardless of whether a product
is entered under a provision for which the rate of duty ``Free (C)''
appears in the ``Special'' sub-column:
3917.21.00 8108.90.60 8421.39.01 8501.72.30 8529.90.16 9026.10.20
3917.22.00 8302.10.60 8424.10.00 8501.72.90 8529.90.19 9026.10.40
3917.23.00 8302.10.90 8425.11.00 8501.80.10 8529.90.21 9026.10.60
3917.29.00 8302.20.00 8425.19.00 8501.80.20 8529.90.24 9026.20.40
3917.31.00 8302.42.30 8425.31.01 8501.80.30 8529.90.29 9026.20.80
3917.33.00 8302.42.60 8425.39.01 8502.11.00 8529.90.33 9026.80.20
3917.39.00 8302.49.40 8425.42.00 8502.12.00 8529.90.36 9026.80.40
3917.40.00 8302.49.60 8425.49.00 8502.13.00 8529.90.39 9026.80.60
3926.90.45 8302.49.80 8426.99.00 8502.20.00 8529.90.43 9026.90.20
3926.90.94 8302.60.30 8428.10.00 8502.31.00 8529.90.46 9026.90.40
3926.90.96 8307.10.30 8428.20.00 8502.39.00 8529.90.49 9026.90.60
3926.90.99 8307.90.30 8428.33.00 8502.40.00 8529.90.55 9029.10.80
4008.29.20 8407.10.00 8428.39.00 8504.10.00 8529.90.63 9029.20.40
4009.12.00 8408.90.90 8428.90.03 8504.31.20 8529.90.68 9029.90.80
4009.22.00 8409.10.00 8443.31.00 8504.31.40 8529.90.73 9030.10.00
4009.32.00 8411.11.40 8443.32.10 8504.31.60 8529.90.77 9030.20.05
4009.42.00 8411.11.80 8443.32.50 8504.32.00 8529.90.78 9030.20.10
4011.30.00 8411.12.40 8471.41.01 8504.33.00 8529.90.81 9030.31.00
4012.13.00 8411.12.80 8471.49.00 8504.40.40 8529.90.83 9030.32.00
4012.20.10 8411.21.40 8471.50.01 8504.40.60 8529.90.87 9030.33.34
4016.10.00 8411.21.80 8471.60.10 8504.40.70 8529.90.88 9030.33.38
4016.93.50 8411.22.40 8471.60.20 8504.40.85 8529.90.89 9030.39.01
4016.99.35 8411.22.80 8471.60.70 8504.40.95 8529.90.93 9030.40.00
4016.99.60 8411.81.40 8471.60.80 8504.50.40 8529.90.95 9030.84.00
4017.00.00 8411.82.40 8471.60.90 8504.50.80 8529.90.97 9030.89.01
4504.90.00 8411.91.10 8471.70.10 8507.10.00 8529.90.98 9030.90.25
4823.90.10 8411.91.90 8471.70.20 8507.20.80 8531.10.00 9030.90.46
4823.90.20 8411.99.10 8471.70.30 8507.30.80 8531.20.00 9030.90.66
4823.90.31 8411.99.90 8471.70.40 8507.50.00 8531.80.15 9030.90.68
4823.90.40 8412.10.00 8471.70.50 8507.60.00 8531.80.90 9030.90.84
4823.90.50 8412.21.00 8471.70.60 8507.80.82 8536.70.00 9030.90.89
4823.90.60 8412.29.40 8471.70.90 8507.90.40 8539.10.00 9031.80.40
4823.90.67 8412.29.80 8479.89.10 8507.90.80 8539.51.00 9031.80.80
4823.90.70 8412.31.00 8479.89.20 8511.10.00 8543.70.42 9031.90.21
4823.90.80 8412.39.00 8479.89.65 8511.20.00 8543.70.45 9031.90.45
4823.90.86 8412.80.10 8479.89.70 8511.30.00 8543.70.60 9031.90.54
6812.80.90 8412.80.90 8479.89.95 8511.40.00 8543.70.80 9031.90.59
6812.99.10 8412.90.90 8479.90.41 8511.50.00 8543.70.91 9031.90.70
6812.99.20 8413.19.00 8479.90.45 8511.80.20 8543.70.95 9031.90.91
6812.99.90 8413.20.00 8479.90.55 8511.80.40 8543.90.12 9032.10.00
6813.20.00 8413.30.10 8479.90.65 8511.80.60 8543.90.15 9032.20.00
6813.81.00 8413.30.90 8479.90.75 8514.20.40 8543.90.35 9032.81.00
6813.89.00 8413.50.00 8479.90.85 8516.80.40 8543.90.65 9032.89.20
7007.21.11 8413.60.00 8479.90.95 8516.80.80 8543.90.68 9032.89.40
7304.31.30 8413.70.10 8483.10.10 8517.13.00 8543.90.85 9032.89.60
7304.31.60 8413.70.20 8483.10.30 8517.14.00 8543.90.88 9032.90.21
7304.39.00 8413.81.00 8483.10.50 8517.61.00 8544.30.00 9032.90.41
7304.41.30 8413.91.10 8483.30.40 8517.62.00 8801.00.00 9032.90.61
7304.41.60 8413.91.20 8483.30.80 8517.69.00 8802.11.01 9033.00.90
7304.49.00 8413.91.90 8483.40.10 8517.71.00 8802.12.01 9104.00.05
7304.51.10 8414.10.00 8483.40.30 8518.10.40 8802.20.01 9104.00.10
7304.51.50 8414.20.00 8483.40.50 8518.10.80 8802.30.01 9104.00.20
7304.59.10 8414.30.40 8483.40.70 8518.21.00 8802.40.01 9104.00.25
7304.59.20 8414.30.80 8483.40.80 8518.22.00 8805.29.00 9104.00.30
7304.59.60 8414.51.30 8483.40.90 8518.29.40 8807.10.00 9104.00.40
7304.59.80 8414.51.90 8483.50.40 8518.29.80 8807.20.00 9104.00.45
7304.90.10 8414.59.30 8483.50.60 8518.30.10 8807.30.00 9104.00.50
7304.90.30 8414.59.65 8483.50.90 8518.30.20 8807.90.90 9104.00.60
7304.90.50 8414.80.05 8483.60.40 8518.40.10 9001.90.40 9109.10.50
7304.90.70 8414.80.16 8483.60.80 8518.40.20 9001.90.50 9109.10.60
7306.30.10 8414.80.20 8483.90.10 8518.50.00 9001.90.60 9109.90.20
7306.30.30 8414.80.90 8483.90.20 8519.81.10 9001.90.80 9401.10.40
7306.30.50 8414.90.10 8483.90.30 8519.81.20 9001.90.90 9401.10.80
7306.40.10 8414.90.30 8483.90.50 8519.81.25 9002.90.20 9403.20.00
7306.40.50 8414.90.41 8483.90.80 8519.81.30 9002.90.40 9403.70.40
7306.50.10 8414.90.91 8484.10.00 8519.81.41 9002.90.70 9403.70.80
7306.50.30 8415.10.60 8484.90.00 8519.89.10 9002.90.85 9405.11.40
7306.50.50 8415.10.90 8501.20.50 8519.89.20 9002.90.95 9405.11.60
7306.61.10 8415.81.01 8501.20.60 8519.89.30 9014.10.10 9405.11.80
7306.61.30 8415.82.01 8501.31.50 8521.10.30 9014.10.60 9405.19.40
7306.61.50 8415.83.00 8501.31.60 8521.10.60 9014.10.70 9405.19.60
7306.61.70 8415.90.40 8501.31.81 8521.10.90 9014.10.90 9405.19.80
[[Page 55969]]
7306.69.10 8415.90.80 8501.32.20 8522.90.25 9014.20.20 9405.61.20
7306.69.30 8418.10.00 8501.32.55 8522.90.36 9014.20.40 9405.61.40
7306.69.50 8418.30.00 8501.32.61 8522.90.45 9014.20.60 9405.61.60
7306.69.70 8418.40.00 8501.33.20 8522.90.58 9014.20.80 9405.69.20
7312.10.05 8418.61.01 8501.33.30 8522.90.65 9014.90.10 9405.69.40
7312.10.10 8418.69.01 8501.33.61 8522.90.80 9014.90.20 9405.69.60
7312.10.20 8419.50.10 8501.34.61 8526.10.00 9014.90.40 9405.92.00
7312.10.30 8419.50.50 8501.40.50 8526.91.00 9014.90.60 9405.99.20
7312.10.50 8419.81.50 8501.40.60 8526.92.10 9020.00.40 9405.99.40
7312.10.60 8419.81.90 8501.51.50 8526.92.50 9020.00.60 9620.00.50
7312.10.70 8419.90.10 8501.51.60 8528.42.00 9025.11.20 9620.00.60
7312.10.80 8419.90.20 8501.52.40 8528.52.00 9025.11.40 9802.00.40
7312.10.90 8419.90.30 8501.52.80 8528.62.00 9025.19.40 9802.00.50
7312.90.00 8419.90.50 8501.53.40 8529.10.21 9025.19.80 9802.00.60
7322.90.00 8419.90.85 8501.53.60 8529.10.40 9025.80.10 9802.00.80
7324.10.00 8421.19.00 8501.61.01 8529.10.91 9025.80.15 9818.00.05
7324.90.00 8421.21.00 8501.62.01 8529.90.04 9025.80.20 9818.00.07''.
7326.20.00 8421.23.00 8501.63.01 8529.90.05 9025.80.35
7413.00.90 8421.29.00 8501.71.00 8529.90.06 9025.80.40
7608.10.00 8421.31.00 8501.72.10 8529.90.09 9025.80.50
7608.20.00 8421.32.00 8501.72.20 8529.90.13 9025.90.06
8. U.S. note 37 is amended by adding the following new subdivision
(l):
``(l) Except for as provided by 9903.76.04, heading 9903.76.23
provides the ordinary customs duty treatment of wood products of South
Korea described in subdivisions (d) and (f) of this note.
For any such products that are eligible for special tariff
treatment under any of the free trade agreements or preference programs
listed in general note 3(c)(i) to the tariff schedule, the duty
provided in heading 9903.76.23 shall be collected in lieu of any
special rate of duty otherwise applicable under the appropriate tariff
subheading, except for goods qualifying under the United States-Korea
Free Trade Agreement. Goods for which entry is claimed under a
provision of chapter 98 and that are subject to the additional duties
prescribed herein shall be eligible for and subject to the terms of
such provision and applicable CBP regulations, except that duties under
subheading 9802.00.60 shall be assessed based upon the full value of
the imported article. No claim for entry or for any duty exemption or
reduction shall be allowed for wood products described in subdivisions
(d) or (f) of this note under a provision of chapter 99 that may set
forth a lower rate of duty or provide duty-free treatment, taking into
account information supplied by CBP, but any additional duty prescribed
in any provision of this subchapter or subchapter IV of chapter 99
shall be imposed in addition to the duty in heading 9903.76.23. All
antidumping, countervailing, or other duties and charges applicable to
such goods shall continue to be imposed in addition to the duty in
heading 9903.76.23.''
9. U.S. note 16(i) of the HTSUS is modified by deleting ``Except as
provided in heading 9903.96.02, and 9903.02.76'' and inserting ``Except
as provided in heading 9903.96.02, 9903.02.76, and 9903.02.81'' in lieu
thereof.
10. U.S. note 16(k) to subchapter III of chapter 99 of the HTSUS is
modified by deleting ``Except as provided in heading 9903.96.02 and
9903.02.76'' and inserting ``Except as provided in heading 9903.96.02,
9903.02.76, and 9903.02.81'' in lieu thereof.
11. U.S. note 19(f) to subchapter III of chapter 99 of the HTSUS is
modified by deleting ``Except as provided in heading 9903.96.02 and
9903.02.76'' and inserting ``Except as provided in heading 9903.96.02,
9903.02.76, and 9903.02.81'' in lieu thereof.
12. U.S. note 19(h) is modified by deleting ``Except as provided in
heading 9903.96.02 and 9903.02.76'' and inserting ``Except as provided
in heading 9903.96.02, 9903.02.76, and 9903.02.81'' in lieu thereof.
13. U.S. note 36(a) is modified by inserting ``9903.02.81,'' after
``Except as provided in headings 9903.02.76, ''.
14. U.S. note 37(c) is modified by inserting ``South Korea'' after
``the member nations of the European Union,''.
15. U.S. note 37(d) is modified by:
i. deleting ``9903.76.21 and 9903.76.22'' and inserting
``9903.76.21, 9903.76.22, and 9903.76.23'' in lieu thereof; and
ii. deleting ``as specified in subdivisions (c), (h), (i) and (j)''
and inserting ``as specified in subdivisions (c), (h), (i), (j), and
(l)'' in lieu thereof.
16. U.S. note 37(e) is modified by inserting ``South Korea,'' after
``the member nations of the European Union,''
17. U.S. note 37(f) is modified by:
i. Deleting ``9903.76.21 and 9903.76.22'' and inserting
``9903.76.21, 9903.76.22, and 9903.76.23'' in lieu thereof; and
ii. Deleting ``as specified in subdivisions (e), (h), (i) and (j)''
and inserting ``as specified in subdivisions (e), (h), (i), (j), and
(l)'' in lieu thereof.
18. U.S. note 37(k) is modified by deleting ``9903.76.21 or
9903.76.22'' and inserting ``9903.76.21, 9903.76.22, or 9903.76.23'' in
lieu thereof.
19. Heading 9903.01.25 is modified by deleting ``9903.02.78'' in
the article description and inserting ``9903.02.81'' in lieu thereof.
20. The following new headings are inserted in numerical sequence,
with the material in the new heading inserted in the columns of the
HTSUS labeled ``Heading/Subheading'', ``Article Description'', ``Rates
of Duty 1-General'', ``Rates of Duty 1-Special'', and ``Rates of Duty
2'', respectively:
[[Page 55970]]
----------------------------------------------------------------------------------------------------------------
Rates of duty
---------------------------------------------------------------
Heading/ subheading Article description 1
------------------------------------------- 2
General Special
----------------------------------------------------------------------------------------------------------------
``9903.02.79......... Except for products The duty provided in The duty provided The duty provided
described in headings the applicable in the applicable in the applicable
9903.01.30-9903.01.33, subheading. subheading. subheading.
9903.02.78, and
9903.02.81, and except
as provided for in
headings 9903.01.34,
9903.02.01, articles the
product of South Korea,
with an ad valorem (or
ad valorem equivalent)
rate of duty under
column 1-General or
column 1-Special equal
to or greater than 15
percent, as provided for
in subdivision
(v)(xxiii)(a) of U.S.
note 2 to this
subchapter.
9903.02.80........... Except for products 15%................. 15%................ The duty provided
described in headings in the applicable
9903.01.30-9903.01.33, subheading.
9903.02.78, and
9903.02.81, and except
as provided for in
headings 9903.01.34,
9903.02.01, articles the
product of South Korea,
with an ad valorem (or
ad valorem equivalent)
rate of duty under
column 1-General or
column 1-Special less
than 15 percent, as
provided for in
subdivision
(v)(xxiii)(a) of U.S.
note 2 to this
subchapter.
9903.02.81........... Articles of civil The duty provided in The duty provided The duty provided
aircraft (all aircraft the applicable in the applicable in the applicable
other than military subheading. subheading. subheading.
aircraft); their
engines, parts, and
components; their other
parts, components, and
subassemblies; and
ground flight simulators
and their parts and
components of South
Korea, excluding
unmanned aircraft,
provided for in
subdivision
(v)(xxiii)(b) of U.S.
note 2 to this
subchapter.
9903.76.23........... Wood products of South 15%................. 15%................ No change''.
Korea as provided for in
subdivisions (d) and (f)
of U.S. note 37 of this
subchapter.
----------------------------------------------------------------------------------------------------------------
[FR Doc. 2025-21940 Filed 12-3-25; 8:45 am]
BILLING CODE 3390-F4-P
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</html>Indexed from Federal Register on December 4, 2025.
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