On December 3, 2025, the USTR issued a Federal Register Notice providing updated guidance related to the U.S.–Korea Strategic Trade and Investment Deal, following discussions between the United States and South Korea last month. This notice confirms several retroactive tariff modifications affecting how Section 232 and Reciprocal tariffs apply to Korean-origin goods. Under these updates, tariff adjustments for automobiles and auto parts apply to entries on or after November 1, 2025, while tariff changes for all other covered Korean products, including goods subject to Reciprocal tariffs, timber and lumber, and certain aircraft and aircraft parts, apply to entries on or after November 14, 2025.
For automobiles and automobile parts entered on or after November 1, 2025, 12:01 a.m., Section 232 duty rates now depend on whether the applicable Column 1 rate is above or below 15 percent. If the Column 1 duty rate is 15 percent or higher, no additional Section 232 duty applies. If the Column 1 duty rate is below 15 percent, the total duty rate becomes 15 percent. This structure also applies to certain self-certified automobile parts used for production or repair activities in the United States. Section 232 duties for eligible auto parts continue to qualify for manufacturing drawback claims.
For wood products, including timber, lumber, certain kitchen cabinets, and upholstered wooden furniture, entries on or after November 14, 2025, 12:01 a.m., are subject to a combined 15 percent duty rate, reflecting both the column 1 and Section 232 rates. These Section 232 duties also remain eligible for drawback.
For civil aircraft (all aircraft other than military aircraft); their engines, parts, components, and subassemblies; and ground flight simulators and their parts and components that otherwise meet the criteria of General Note 6 of the HTS, additional Section 232 and Reciprocal tariffs are no longer applicable to qualifying Korean-origin entries released on or after November 14, 2025.
Reciprocal tariffs for Korean products entered on or after November 14, 2025, 12:01 EST, also follow the same 15 percent rule. Products with a Column 1 duty rate of 15 percent or more do not incur an additional Reciprocal tariff, while those with a Column 1 duty rate below 15 percent are subject to a combined 15 percent rate. Reciprocal tariffs continue to be eligible for drawback, and heading 9903.02.56 is no longer in use. Products already covered by certain Section 232 tariffs on steel, aluminum, automobiles and parts, copper, wood, and heavy-duty vehicles continue to be exempt from Reciprocal tariffs when filed using the appropriate HTS provisions.
Importers should review all Korean-origin entries dated on or after the November effective dates to ensure that the correct Chapter 99 provisions and updated duty rates have been applied. Unliquidated entries may be corrected through a Post Summary Correction to and liquidated entries may be protested within 180 days of liquidation.
For full details, please refer to the following publications: