Heading 9903

9903.02.80

Except for products described in headings 9903.01.30–9903.01.33, 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)(xxiv)(a) of U.S. note 2 to this subchapter.

Calculate a product's duty

Duty rates

General
15%
The base rate for goods from most countries.
Special
15%
Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
Column 2
The duty provided in the applicable subheading
The higher rate for the few countries without normal trade relations with the United States.

Base columns of the 2026 HTS Revision 22, in force from Oct. 30, 2026 (official source).

The U.S. notes it refers to

As the 2026 HTS Revision 22 writes them (official notes); each code opens its page. Whether this heading applies to goods depends on the origin, the date and the product: the calculator says it.

U.S. note 2(v)(xxiv)(a)

(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.

History in the official tariff

In the tariff since the 2025 HTS Revision 32, in force from December 5, 2025.

  • 2026 HTS Revision 1, in force from January 16, 2026: its description changed.

Official notices

Actions of the President, the USTR or U.S. Customs and Border Protection (CBP) that name this code.

In the tariff

  1. 9903.02.80Except for products described in headings 9903.01.30–9903.01.33, 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)(xxiv)(a) of U.S. note 2 to this subchapter.15%