CBP Issues Guidance on Implementation of Tariff-Related Elements of the United States-Korea Strategic Trade and Investment Deal

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U.S. Customs and Border Protection (CBP) has released new guidance explaining how tariffs will change for certain goods from South Korea under the U.S.–Korea Strategic Trade and Investment Deal. These changes were outlined in a Federal Register Notice posted on December 3, 2025. The updated HTSUS provisions have been deployed in ACE, but the effective dates vary. The changes for automobiles and auto parts apply to entries on or after November 1, 2025, while the changes for wood products, civil aircraft, and many of the reciprocal tariff adjustments apply to entries on or after November 14, 2025.

Overview of the Changes

The Notice adjusts duty rates for South Korean products affected by several earlier presidential actions, including the reciprocal tariff rules and the Section 232 tariffs on automobiles, auto parts, aluminum, steel, copper, and wood products. The main change is that many of these goods now follow a simpler rule, that their total tariff rate is brought up to a 15 percent minimum unless the existing duty is already 15 percent or higher. United States-Korea Free Trade Agreement (KORUS) eligibility continues to matter, and filers must use the Special Program Indicator “KR” where the Column 1-Special rate applies. CBP also noted that certain exceptions and exclusions still apply, including specific Chapter 99 headings such as 9903.76.23.

Automobiles and Auto Parts

This is where the biggest changes occur. CBP explains that South Korean passenger vehicles, light trucks, and auto parts now follow the 15 percent threshold. If the standard tariff rate is already 15 percent or more, no additional Section 232 duty applies. If the rate is below 15 percent, the total duty is increased to 15 percent. Some auto parts can be self-certified for use in U.S. production or repair activities, and these follow the same rule, although certain categories are excluded based on HTSUS chapters and notes. CBP also continues to exempt South Korean autos and qualifying parts from the Section 232 tariffs on aluminum, steel, copper, and derivative products.

Wood Products

Certain kitchen cabinets, upholstered wooden furniture, and similar wood products from South Korea now face a combined 15 percent duty. Importers in these industries should confirm whether their products fall within the affected tariff categories.

Civil Aircraft and Parts

Civil aircraft, engines, and various related components from South Korea are no longer subject to the extra tariffs that previously applied under reciprocal tariff, aluminum, steel, or copper actions. These items must now be filed under a single Chapter 99 heading.

Reciprocal Tariffs Going Forward

For most South Korean products, the reciprocal tariff rules now also follow the 15 percent threshold. If the normal duty is already 15 percent or more, there is no extra tariff. If it is lower, the tariff is increased to 15 percent. CBP provided specific Chapter 99 headings for these scenarios, and filers must ensure they report them correctly.

Correcting Past Entries

Importers may need to correct entries they filed before this guidance. If an entry has not yet liquidated, they can submit a post summary correction. If it has already liquidated, they can file a protest within 180 days. CBP also reminds filers to follow the required order of HTSUS reporting so duties are associated with the correct tariff provisions.

What Importers Should Do Now

Importers of South Korean goods should check whether their products fall within the updated automobile, auto part, wood, civil aircraft, or reciprocal tariff categories. They should verify their duty rates, HTSUS codes, KORUS eligibility, and any needed corrections to past filings. CBP notes that additional guidance will follow.

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