HTS 9903.76.23: 15% — Wood products of South Korea as provided for in…

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: No change; 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 37(d)

(d) The rates of duty set forth in headings 9903.76.02, 9903.76.20, 9903.76.21, 9903.76.22, 9903.76.23, and 9903.76.24 apply to all imported upholstered wooden furniture products, such as couches, sofas and chairs, as specified in subdivisions (c), (h), (i), (j), (l), and (m) to this note, that are classified under the following provisions of the HTSUS: 9401.61.4011 9401.61.4031 9401.61.6011 9401.61.6031

U.S. note 37(f)

(f) Except for as provided by heading 9903.76.04, the rates of duty set forth in headings 9903.76.03, 9903.76.20, 9903.76.21, 9903.76.22, 9903.76.23, and 9903.76.24 apply to all imported completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities, as specified in subdivisions (e), (h), (i), (j), (l), and (m) to this note, and that are classified under the provisions of the HTSUS listed in this subdivision: 9403.40.9060 9403.60.8093 9403.91.0080

History in the official tariff

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

Its description and rates have not changed since.

Official notices

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

In the tariff

9903.76.23Wood products of South Korea as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter15%

9903.76.23

Duty rates