KORUS

KORUS is the trade agreement between the United States and South Korea, in effect since 2012. Goods actually made in one of the two countries can move to the other at a reduced or zero duty rate, as long as they meet the agreement's rules of origin. That discount isn't automatic: someone has to confirm the product qualifies and claim it at entry. No claim means the normal duty rate applies, even on goods that would have qualified.

How to determine if you can claim it 

1. Find the product's HTS classification code. You'll need this both to check KORUS eligibility and to look up the current combined rate (see status check below).
2. Check whether it actually counts as "made in" Korea or the U.S. Shipping from Korea alone doesn't qualify it. Generally: it qualifies if it was grown or produced entirely in Korea or the U.S. with no foreign inputs, or manufactured there using foreign parts changed enough in the process — different classification code, or enough value (commonly 50–60%, depending on the calculation method) coming from Korean/U.S. materials and labor.
3. Know the small-exception rule. Around 10% or less non-qualifying foreign content usually doesn't disqualify the product on its own; textiles follow their own, stricter version.
4. Put together your basis for the claim. A certificate of origin works. For shipments under $2,500, a written or electronic statement from the importer, exporter, or producer — confirming the goods qualify, with the basic facts of what it is and why — is enough.
5. Keep your paperwork for at least 5 years. Given how much the Korea tariff picture has shifted recently, it's worth re-checking the current rate periodically even after a claim is made.

Source: CBP — Korea FTA (KORUS) implementation instructions

Status check (August 2026) 

KORUS's classic zero-duty benefit has been largely overtaken by newer U.S. tariff actions. Since late 2025, most South Korean goods carry a negotiated 15% tariff — this replaced a higher auto rate, but also acts as a floor for many other products essentially regardless of KORUS eligibility. South Korea is also in the 12.5% tier of the Section 301 forced-labor tariff framework (effective July 24, 2026), which can stack on top of KORUS. Practically, claiming KORUS origin may not lower what you actually pay right now — look up the current combined rate for the specific HTS code before doing the qualification work above.