CBP corrected an HTS number for Korea reciprocal tariff reporting
CBP title: Correction – Implementation of Tariff-Related Elements of the United States-Korea Strategic Trade and Investment Deal
This message is from December 9, 2025. Later CSMS messages may have changed it. See the latest trade news
What did CBP announce?
CBP issued a correction to CSMS 66987366 about reciprocal tariffs on South Korean products. For products with a Column 1 duty rate below 15 percent, filers must use HTS heading 9903.02.80, not 9903.02.79, to report the combined 15 percent rate. The correction applied to entries for consumption or withdrawn from warehouse on or after November 14, 2025.
What is Allied's position?
At the time, this correction told us which HTS heading to use when filing entry summaries for South Korean goods under the reciprocal tariff program. Later CSMS messages, including changes tied to the Supreme Court ruling on IEEPA tariffs, may have changed how this program applies. Clients with South Korean entries from this period should ask us to review the specific entries.
General information, not legal advice.
What does the CBP message say?
This guidance is being issued to provide a correction to a single reference in the Harmonized Tariff Schedule reporting instructions for Reciprocal tariffs applicable to products of South Korea, published on December 3, 2025, in CSMS # 66987366 - Guidance – Implementation of Tariff-Related Elements of the United States-Korea Strategic Trade and Investment Deal (https://content.govdelivery.com/bulletins/gd/USDHSCBP-3fe2566?wgt_ref=USDHSCBP_WIDGET_2). The highlighted text below corrects the Harmonized Tariff Schedule number to be reported in this instance from 9903.02.79 to 9903.02.80.
Changes to Reciprocal Tariff
The reciprocal tariff for products of South Korea, entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. eastern time November 14, 2025, is dependent on the Column 1 ad valorem (or ad valorem equivalent) duty rate applicable.
- For a product of South Korea with a Column 1 (General or Special, whichever is applicable) duty rate greater than or equal to 15 percent ad valorem, the additional Reciprocal tariff is zero (0). Use heading 9903.02.79.
• For a product of South Korea with a Column 1 (General or Special, whichever is applicable) duty rate less than 15 percent ad valorem, the combined Column 1 and Reciprocal tariff rate is 15 percent ad valorem. Use heading 9903.02.80.
When submitting an entry summary to declare the 15 percent ad valorem duty on imports that are products of South Korea, file using the appropriate HTSUS listed above followed by the appropriate classification under Chapter 1 to 97, HTSUS. Report the 15 percent ad valorem duty on heading 9903.02.80 and report the entry summary line value and 0 duty on the Chapter 1-97 HTSUS classification.
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
Questions regarding this message should be directed to Trade Remedy at traderemedy@cbp.dhs.gov (mailto:traderemedy@cbp.dhs.gov).
Related Message Number(s): 66987366