KR
schedule
Last updated: 2026-09-09. Duty rates and additional tariff programs change frequently. We do not publish specific rates on this page. Rates are confirmed per shipment at the time of entry against CBP sources, and this page is reviewed quarterly.
Classification
HTS classification comes first
category
HTS classification
The code determines the base rate, the origin rule, and which additional tariff programs apply.
public
Country of origin
Origin is where the goods were produced, not where they shipped from. Additional tariffs are origin-based.
gavel
Importer responsibility
Classification accuracy is the importer of record’s legal responsibility. IOR
Landed cost
Building the real number
Product cost plus freight is not landed cost. Duty, fees, brokerage, drayage, and warehouse receiving all belong in the calculation before you set a price.
- 01 Classify Confirm the HTS code and the base duty rate for the heading.
- 02 Check origin programs Determine which additional tariff programs apply to that origin and heading.
- 03 Add freight & fees Ocean or air cost, customs fees, brokerage, bond, drayage, and receiving.
- 04 Test reductions FTA eligibility, valuation methods, and drawback where applicable.
Reduction
Legitimate ways to pay less
verified
FTA claims
PNPLINE claims Korea–US FTA or USMCA preferential duty where the origin rule is met. FTA & certificate of origin
calculate
Valuation review
Correct declared value and dutiable elements, reviewed rather than assumed.
replay
Duty drawback
Recovery on duty paid for goods later exported, where the program applies.