Enter a 10-digit HTS line, the country of origin and the entry date to see the base rate, 301 / 232 / 201 / 338 additional duties, AD/CVD deposits, PGA flags and other requirements, with a confirmed total and a maximum.
Don't know the U.S. import tariff code? Classify a product →
South Korea (Republic of Korea) is a beneficiary of United States-Korea Free Trade Agreement Implementation Act. The goods must meet the rules of origin of the agreement or program, and the SPI symbol must be claimed to get the special rate (the total uses the general rate; tick "Claim an FTA or preference program" to calculate with the special rate).
Goods entered under a 232 heading (AUTOS) are exempt from the forced-labor 301 duty (note 52(f))
Agreement partner: capped at 15% total | UK-only list of 10-digit statistical codes for 9903.94.32 (the UK subset of the (g) list)
No ACE PGA flag on this line (requirements without a flag, such as FCC, DOE, SIMA and marking, still apply).
no entered value: rates and limits only
Period 2026-10-01 – 2027-09-30 · 91 FR 48398 (2026-07-31, Doc. 2026-15530, FY2027)
Origin is an MPF-exempt agreement partner: an originating claim waives MPF. Goods originating under USMCA (Canada / Mexico), Israel, Chile, Singapore, Australia, Bahrain, Oman, Peru, Korea, Colombia and Panama are MPF-exempt (19 CFR 24.23(c); the rules of origin must be met when claimed). Morocco, Jordan and CAFTA-DR are not exempt. TBD_: list per CBP's usual reading — verify 19 CFR 24.23(c)(3) before relying on it.
Triggered through the supply chain (regardless of origin): check upstream for Xinjiang inputs or Entity List companies | Xinjiang produces about one fifth of China's primary aluminum. Foil / battery foil (Xinren, Tianshan Aluminum and others added 2026-08). Solar aluminum frames 7604 / 7610 / 8541.90 are in scope.
Triggered through the supply chain (regardless of origin): check upstream for Xinjiang inputs or Entity List companies | SDIC Xinjiang Lithium listed 2026-08; battery anode carbon materials (Alar Nanjiang, Tianshan Yingda)
Shipper obligations (not entry data): UN 38.3 test summary, UN specification packaging and marking; small-battery exceptions
No new FCC equipment authorization for any foreign-produced UAS or UAS critical component (new models/FCC IDs) since 2025-12-22 (47 CFR 2.903); new devices incorporating covered modular transmitters also barred. Importation of a new-model foreign drone requiring certification is therefore impossible under 2.1204(a)(1). DJI/Autel equipment covered by name via NDAA sec. 1709 regardless of production location. Components that do not themselves require FCC authorization (e.g., bare motors, batteries) are "covered" but the practical FCC consequence attaches at authorization of the UAS/host device (TBD_ FCC has not issued component-level import guidance). | By product category (restricted when produced abroad; check the exemption conditions)
Exemptions: Until 2027-01-01: (a) DCMA Blue UAS Cleared List items; (b) items qualifying as Buy American "domestic end products" (48 CFR 25.101(a): manufactured in U.S. with >65% domestic component cost through 2028, 75% from 2029). Indefinite: DoW/DHS Conditional Approvals (apply via conditional-approvals@fcc.gov; onshoring plan, ownership, BOM). Federal-government purchases unaffected. DJI/Autel excluded from all exemptions [S]. 2.1204(a)(3)-(a)(11) import conditions do not create an authorization.
No new FCC equipment authorization for foreign-produced utility-interactive, communications-capable inverters since 2026-07-28 (47 CFR 2.903); definition narrowed effective 2026-08-20. Grid-tied inverters with Wi-Fi/cellular/Ethernet (or a slot designed to accept a comms module) are RF devices requiring authorization; new models cannot be authorized or imported. Conditional Approval applications accepted until 2028-01-01 (DoW or DHS review; DHS for inverters). | By product category (restricted when produced abroad; check the exemption conditions)
Exemptions: (1) 45X-eligible domestically produced inverters; (2) Buy American domestic end products (48 CFR 25.101(a), 65%/75% domestic component cost); (3) non-utility-interactive (off-grid) inverters and inverters with no comms capability and no provision to accept one are outside the definition; (4) DoW/DHS Conditional Approval (conditional-approvals@fcc.gov; deadline 2028-01-01); (5) previously authorized models.
| A | B | Relation | Rule | Basis |
|---|---|---|---|---|
| FL301 | BASE | stack | Additive to Column 1; EU/TW net-of-MFN to 10%, JP/KR/CH to 12.5% | HTSUS Rev.21 note 52(a), 52(k) |
| FL301 | S232 | exempt_b | Goods entered under the listed 232 headings are exempt from FL-301 (9903.05.90); UAS 232 and polysilicon 232 are not in note 52(f) → FL-301 still applies (TBD_) | note 52(f)(1)–(8); Sec232_Carveout table |
| FL301 | FTA | note | Preference claims do not exempt, except USMCA duty-free (9903.05.93/.94) and CAFTA-DR textiles (9903.05.95) | note 52(a), (g)–(i) |
| FL301 | CH98 | note | Chapter 98 exempt except 9802.00.40/.50/.60 (value of repairs) and 9802.00.80 (value less U.S. content) | note 52(a) |
| S232 | BASE | stack | Additive on full customs value; cap headings mean Column 1 + 232 = 15%/10% in total | note 16 / 33 / 37 / 40 / 43 heading text |
| S232 | S232 | note | Precedence: semis > autos/MHDV > metals; auto/MHDV parts not subject to wood 232; wood and metals can stack; civil aircraft (GB/JP/TW) exempt from metals derivatives; pharma/UAS/polysilicon have no cross-232 exclusion | 232 overview table, "stacking" column; notes 16(m), 33, 38, 39 |
| S232 | FTA | note | Preferences do not exempt; USMCA content-based headings for derivative steel and vehicles | note 16(g); note 33(d); note 38 |
| S232 | CH98 | tbd | Chapter 98 treatment varies by proclamation; not verified line by line (TBD_) | — · TBD_ |
Compiled from the HTSUS, the Federal Register, CBP CSMS messages and ACE reports as a classification and compliance reference, not legal advice; file according to current CBP/ACE guidance.