[Federal Register Volume 90, Number 231 (Thursday, December 4, 2025)]
[Notices]
[Pages 55964-55970]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-21940]



[[Page 55964]]

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OFFICE OF THE UNITED STATES TRADE REPRESENTATIVE

DEPARTMENT OF COMMERCE

International Trade Administration


Implementing Certain Tariff-Related Elements of the U.S.-Korea 
Strategic Trade and Investment Deal

AGENCY: International Trade Administration, U.S. Department of 
Commerce, and the Office of the United States Trade Representative.

ACTION: Notice.

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SUMMARY: On November 13, 2025, the United States and the Republic of 
Korea (ROK) issued a Joint Fact Sheet reaffirming the historic 
announcement in July of the Korea Strategic Trade and Investment Deal 
(U.S.-ROK Deal), which reflects the strength and endurance of the U.S.-
ROK Alliance. The Joint Fact Sheet sets out steps the United States and 
the ROK will take to further the U.S.-ROK Alliance under the U.S.-ROK 
Deal. The Secretary of Commerce and United States Trade Representative, 
in consultation with the Commissioner of U.S. Customs and Border 
Protection and the Chair of the United States International Trade 
Commission, have determined that certain tariff modifications are 
necessary to implement that deal. This notice amends the Harmonized 
Tariff Schedule of the United States to implement certain tariff 
elements of that deal, adjusting tariffs on certain articles that are 
products of the ROK, including the country-specific reciprocal tariffs 
provided for under Executive Order 14257, as amended; tariffs on 
automobiles and automobile parts provided for under Proclamation 10908, 
as amended; tariffs on timber, lumber, and their derivatives provided 
for under Proclamation 10976; and tariffs on certain aircraft and 
aircraft parts provided for under Executive Order 14257, as amended, 
Proclamation 9704, as amended, Proclamation 9705, as amended, and 
Proclamation 10962.

DATES: This notice is effective December 4, 2025. The modifications to 
the Harmonized Tariff Schedule of the United States set forth in Part A 
of the Annex are effective with respect to automobiles and automobile 
parts entered for consumption, or withdrawn from warehouse consumption, 
on or after 12:01 a.m. eastern time on November 1, 2025. The 
modifications to the Harmonized Tariff Schedule of the United States 
set forth in Part B of the Annex are effective with respect to goods 
subject to the country-specific reciprocal tariffs, timber, lumber, and 
their derivatives, and certain aircraft and aircraft parts, entered for 
consumption, or withdrawn from warehouse for consumption, on or after 
12:01 a.m. eastern time on November 14, 2025.

FOR FURTHER INFORMATION CONTACT: Emily Davis, Director for Public 
Affairs, International Trade Administration, U.S. Department of 
Commerce, 202-482-3809, [email protected]; Scott Pietan, Acting 
Assistant U.S. Trade Representative for Japan, Korea and APEC, 202-395-
9646, [email protected].

SUPPLEMENTARY INFORMATION:

I. Background

    In Executive Order 14346 of September 5, 2025 (Modifying the Scope 
of Reciprocal Tariffs and Establishing Procedures for Implementing 
Trade and Security Agreements), President Trump determined that it is 
necessary and appropriate to take steps contemplated in trade and 
security framework agreements between a foreign trading partner and the 
United States and that any modification of tariffs required to 
implement such framework agreements is necessary and appropriate to 
deal with the national emergency declared in Executive Order 14257 of 
April 2, 2025 (Regulating Imports With a Reciprocal Tariff to Rectify 
Trade Practices That Contribute to Large and Persistent Annual U.S. 
Goods Trade Deficits), and to reduce or eliminate the threats to 
national security found in Proclamation 9704 of March 8, 2018 
(Adjusting Imports of Aluminum Into the United States), as amended; 
Proclamation 9705 of March 8, 2018 (Adjusting Imports of Steel Into the 
United States), as amended; Proclamation 9888 of May 17, 2019 
(Adjusting Imports of Automobiles and Automobile Parts Into the United 
States), as amended; and Proclamation 10962 of July 30, 2025 (Adjusting 
Imports of Copper Into the United States).
    That order also directs and authorizes the Secretary of Commerce 
(Secretary) and the United States Trade Representative (Trade 
Representative) to act in a manner consistent with the national 
interests of the United States, the purpose of Executive Order 14346, 
the need to deal with the national emergency declared in Executive 
Order 14257, and the need to reduce or eliminate the threats to 
national security the President has found pursuant to Section 232 of 
the Trade Expansion Act of 1962, as amended.
    The Secretary and Trade Representative, upon the conclusion of any 
framework agreement of a kind described in Executive Order 14346, are 
authorized to determine whether conditions to an action by the United 
States have occurred, to determine whether the United States must take 
any action to implement such framework agreement, and to take the 
necessary and appropriate actions to implement such framework 
agreement. That order also directs the Secretary and Trade 
Representative, in consultation with the Commissioner of U.S. Customs 
and Border Protection (CBP), the Chair of the United States 
International Trade Commission (USITC), and any other senior official 
they deem appropriate, to determine whether modifications to the 
Harmonized Tariff Schedule of the United States (HTSUS) are necessary 
to effectuate that order and actions taken under that order and 
authorizes them to direct such modifications through notice in the 
Federal Register.
    On November 13, 2025, the United States and the Republic of Korea 
(ROK) issued a Joint Fact Sheet reaffirming the historic announcement 
in July of the Korea Strategic Trade and Investment Deal (U.S.-ROK 
Deal), which reflects the strength and endurance of the U.S.-ROK 
Alliance (https://www.whitehouse.gov/fact-sheets/2025/11/joint-fact-sheet-on-president-donald-j-trumps-meeting-with-president-lee-jae-myung/). During their state visit of October 31, 2025, President Trump 
and President Lee declared a new chapter in the U.S.-ROK Alliance, the 
linchpin for peace, security, and prosperity on the Korean Peninsula 
and in the Indo-Pacific region. The Joint Fact Sheet sets out steps the 
United States and the ROK will take to further the U.S.-ROK Alliance 
under the U.S.-ROK Deal.
    The U.S.-ROK Deal provides that, for goods of the ROK with a column 
1 duty rate in the HTSUS that is less than 15 percent, the sum of the 
column 1 duty rate and the additional ad valorem rate of duty pursuant 
to Executive Order 14257, as amended, will be 15 percent. For ROK goods 
with a column 1 duty rate that is at least 15 percent, the additional 
ad valorem rate of duty pursuant to Executive Order 14257, as amended, 
will be zero percent. The U.S.-ROK Deal also provides that for timber, 
lumber, and their derivative products of the ROK with a column 1 duty 
rate less than 15 percent, the sum of the good's column 1 duty rate and 
the ad valorem rate of duty pursuant to Proclamation 10976 of September 
29, 2025 (Adjusting Imports of Timber, Lumber, and Their Derivative 
Products Into the United States) will be 15 percent ad valorem and that 
for such ROK goods with a column 1 duty rate

[[Page 55965]]

that is at least 15 percent, the additional ad valorem rate of duty 
pursuant to Proclamation 10976 will be zero percent.\1\ The U.S.-ROK 
Deal also provides that goods of the ROK that fall under the World 
Trade Organization Agreement on Trade in Civil Aircraft, except for 
unmanned aircraft, will not be subject to tariffs imposed pursuant to 
Executive Order 14257, as amended, Proclamation 9704, as amended, 
Proclamation 9705, as amended, and Proclamation 10962. The U.S.-ROK 
Deal also provides that for automobiles and automobile parts of the ROK 
with a column 1 duty rate less than 15 percent, the sum of the good's 
column 1 duty rate and the ad valorem rate of duty pursuant to 
Proclamation 10908 of March 26, 2025 (Adjusting Imports of Automobiles 
and Automobile Parts Into the United States), as amended, will be 15 
percent ad valorem. For such ROK goods with a column 1 duty rate that 
is at least 15 percent, the additional ad valorem rate of duty pursuant 
to Proclamation 10908, as amended, will be zero percent.\2\ For the 
purposes of this notice, ``column 1 duty rate'' means the applicable ad 
valorem or ad valorem equivalent rate of duty under Column 1--General 
or Column 1--Special of the HTSUS.
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    \1\ Timber, lumber, and their derivative products of the ROK 
that are subject to the ad valorem rate of duty pursuant to 
Proclamation 10976 are all presently subject to a column 1 duty rate 
less than 15 percent. Clauses 8 and 14 of Proclamation 10976, which 
govern foreign trade zone entries and drawback eligibility, 
respectively, continue to apply to timber, lumber, and their 
derivative products of the ROK that are subject to this notice.
    \2\ Clause 15 of Proclamation 10984 of October 17, 2025 
(Adjusting Imports of Medium- and Heavy-Duty Vehicles, Medium- and 
Heavy-Duty Vehicle Parts, and Buses Into the United States), which 
governs drawback eligibility, continues to apply to automobiles and 
automobile parts of the ROK that are subject to this notice.
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    Accordingly, the Secretary and Trade Representative, in 
consultation with CBP and USITC, have determined that modifications of 
the HTSUS are necessary to implement the U.S.-ROK Deal, a framework 
agreement for the purposes of Executive Order 14346, and direct the 
modifications set forth (i) in Part A of the Annex with respect to 
automobiles and automobile parts of the ROK, effective for goods 
entered for consumption, or withdrawn from warehouse for consumption, 
on or after 12:01 a.m. eastern time on November 1, 2025, and (ii) in 
Part B of the Annex with respect to other goods of the ROK entered for 
consumption, or withdrawn from warehouse for consumption, on or after 
12:01 a.m. eastern time on November 14, 2025. Additional amendments to 
the HTSUS may be made at a later date to further implement the U.S.-ROK 
Deal.

William Kimmitt,
Under Secretary for International Trade, United States Department of 
Commerce.
Jennifer Thornton,
General Counsel, Office of the United States Trade Representative.

Annex

    A. Effective with respect to goods entered for consumption, or 
withdrawn from warehouse for consumption, on or after 12:01 a.m. 
eastern time on November 1, 2025, subchapter III of chapter 99 of the 
Harmonized Tariff Schedule of the United States (HTSUS) is modified as 
follows:
    1. U.S. note 33 is modified by adding the following new subdivision 
(s): ``(s) Headings 9903.94.60 and 9903.94.61 set forth the ordinary 
customs duty treatment for certain passenger vehicles and light trucks 
in the provisions of the HTSUS enumerated in subdivision (b) of this 
Note that are products of South Korea.
    Any passenger vehicle or light truck, except those eligible for 
admission under ``domestic status'' as defined in 19 CFR 146.43, that 
is subject to the duty imposed by this subdivision and that is admitted 
into a United States foreign trade zone on or after 12:01 a.m. eastern 
time on December [DATE OF FEDERAL REGISTER NOTICE PUBLICATION], 2025, 
must be admitted as ``privileged foreign status'' as defined in 19 CFR 
146.41, and will be subject upon entry for consumption to any ad 
valorem rates of duty related to the classification under this HTSUS 
subheading.
    Goods for which entry is claimed under a provision of chapter 98 
and which are subject to the additional duties prescribed herein shall 
be eligible for and subject to the terms of such provision and 
applicable U.S. Customs and Border Protection (``CBP'') regulations, 
except that duties under subheading 9802.00.60 shall be assessed based 
upon the full value of the imported article. No claim for entry or for 
any duty exemption or reduction shall be allowed for passenger vehicles 
and light trucks provided for in this subdivision (s) of this note 
under a provision of chapter 99 that may set forth a lower rate of duty 
or provide duty-free treatment, taking into account information 
supplied by CBP, but any additional duty prescribed in any provision of 
this subchapter or subchapter IV of chapter 99 shall be imposed in 
addition to the duty in headings 9903.94.60 and 9903.94.61. All 
antidumping, countervailing, or other duties and charges applicable to 
such goods shall continue to be imposed in addition to the duty in 
headings 9903.94.60 and 9903.94.61. Entries of passenger vehicles and 
light trucks described in this subdivision (s) shall not be subject to:
    (1) the additional duties imposed on entries of semi-finished 
copper products and copper-intensive derivative products under heading 
9903.78.01;
    (2) the additional duties imposed on entries of products of 
aluminum under heading 9903.85.02 and 9903.85.12;
    (3) the additional duties imposed on entries of derivative aluminum 
products under headings 9903.85.04, 9903.85.07, 9903.85.08, 9903.85.13, 
9903.85.14, and 9903.85.15;
    (4) the additional duties imposed on entries of iron or steel 
products under headings 9903.81.87, 9903.81.88, 9903.81.94 and 
9903.81.95;
    (5) the additional duties imposed on entries of derivative iron or 
steel products under headings 9903.81.89, 9903.81.90, 9903.81.91, 
9903.81.93, 9903.81.96, 9903.81.97, 9903.81.98 and 9903.81.99.''
    2. U.S. note 33 is modified by adding the following new subdivision 
(t):
    ``(t) Headings 9903.94.62, 9903.94.63, 9903.94.64, and 9903.94.65 
set forth the ordinary customs duty treatment for certain parts of 
passenger vehicles and light trucks classifiable in the provisions of 
the HTSUS enumerated in subdivision (g) of this note or that meet the 
requirements of subdivision (r) of this note that are products of South 
Korea.
    Any automotive part, except those eligible for admission under 
``domestic status'' as defined in 19 CFR 146.43, that is subject to the 
duty imposed by this subdivision and that is admitted into a United 
States foreign trade zone on or after 12:01 a.m. eastern time on 
December [DATE OF FEDERAL REGISTER NOTICE PUBLICATION], 2025, must be 
admitted as ``privileged foreign status'' as defined in 19 CFR 146.41, 
and will be subject upon entry for consumption to any ad valorem rates 
of duty related to the classification under this HTSUS subheading.
    Goods for which entry is claimed under a provision of chapter 98 
and which are subject to the additional duties prescribed herein shall 
be eligible for and subject to the terms of such provision and 
applicable CBP regulations, except that duties under subheading 
9802.00.60 shall be assessed based upon the full value of the imported 
article. No claim for entry or for any duty exemption or reduction 
shall be allowed for the automotive parts provided for in this 
subdivision (t)

[[Page 55966]]

of this note under a provision of chapter 99 that may set forth a lower 
rate of duty or provide duty-free treatment, taking into account 
information supplied by CBP, but any additional duty prescribed in any 
provision of this subchapter or subchapter IV of chapter 99 shall be 
imposed in addition to the duty in headings 9903.94.62, 9903.94.63, 
9903.94.64, and 9903.94.65. All antidumping, countervailing, or other 
duties and charges applicable to such goods shall continue to be 
imposed in addition to the duty in headings 9903.94.62, 9903.94.63, 
9903.94.64, and 9903.94.65. Entries of automotive parts described in 
this subdivision (t) shall not be subject to:
    (1) the additional duties imposed on entries of semi-finished 
copper products and copper-intensive derivative products under heading 
9903.78.01;
    (2) the additional duties imposed on entries of products of 
aluminum under heading 9903.85.02 and 9903.85.12;
    (3) the additional duties imposed on entries of derivative aluminum 
products under headings 9903.85.04, 9903.85.07, 9903.85.08, 9903.85.13, 
9903.85.14, and 9903.85.15;
    (4) the additional duties imposed on entries of iron or steel 
products under headings 9903.81.87, 9903.81.88, 9903.81.94 and 
9903.81.95;
    (5) the additional duties imposed on entries of derivative iron or 
steel products under headings 9903.81.89, 9903.81.90, 9903.81.91, 
9903.81.93, 9903.81.96, 9903.81.97, 9903.81.98 and 9903.81.99; and
    (6) the additional duties imposed on entries of wood products under 
headings 9903.76.01, 9903.76.02, 9903.76.03, and 9903.76.23.''
    3. U.S. note 33(a) is modified by deleting ``and 9903.94.51'' each 
place it appears and inserting ``, 9903.94.51, 9903.94.60, and 
9903.94.61'' in lieu thereof.
    4. U.S. note 33(b) is modified by inserting ``9903.94.60, 
9903.94.61,'' after ``9903.94.51,''
    5. U.S. note 33(f) is modified by deleting ``and 9903.94.53'' each 
place it appears and inserting ``, 9903.94.53, 9903.94.62, and 
9903.94.63'' in lieu thereof.
    6. U.S. note 33(g) is modified by deleting ``9903.94.42, 
9903.94.43, 9903.94.52, and 9903.94.53,'' and inserting ``9903.94.42, 
9903.94.43, 9903.94.52, 9903.94.53, 9903.94.62, and 9903.94.63'' in 
lieu thereof.
    7. Subdivision (m) of U.S. note 33 is deleted and the following new 
subdivision (m) is inserted in lieu thereof:
    ``(m) As provided in headings 9903.94.40-9903.94.45, headings 
9903.94.50-9903.94.55, and headings 9903.94.60-9903.94.65, for any good 
of Japan, the European Union, or South Korea subject to a specific or 
compound rate of duty under column 1--General, the ad valorem 
equivalent rate of duty of such good shall be determined by dividing 
the amount of duty payable under column 1--General by the customs value 
of the good. For example, if a good were subject to a specific duty of 
50 cents per kilogram, and one kilogram of the good were entered with a 
customs value of $10, then the ad valorem equivalent rate of duty would 
be obtained by dividing 50 cents by $10, yielding 5 percent. For any 
good of South Korea for which a specific or compound rate of duty under 
column 1--Special is properly claimed, the ad valorem equivalent rate 
of duty shall be determined in the same manner.''
    8. U.S. note 33(p) is amended by deleting ``and 9903.94.55'' and 
inserting ``, 9903.94.55, 9903.94.64, and 9903.94.65,'' in lieu 
thereof.
    9. U.S. note 33(r) is amended by:
    i. Deleting ``and 9903.94.55'' wherever it appears and inserting 
``9903.94.55, 9903.94.64, and 9903.94.65'' in lieu thereof;
    ii. Inserting ``, South Korea,'' after ``European Union'';
    iii. Deleting ``or 9903.94.55'' and inserting ``9903.94.55, 
9903.94.64, or 9903.94.65'' in lieu thereof; and
    iv. Inserting ``or the United States-Korea Free Trade Agreement'' 
after ``goods qualifying under Executive Order 14345 of September 4, 
2025 (Implementing the United States-Japan Agreement)''.
    10. Heading 9903.94.01 is modified by deleting ``and 9903.94.51'' 
from the article description and inserting ``, 9903.94.51, 9903.94.60, 
and 9903.94.61'' in lieu thereof.
    11. Heading 9903.94.05 is modified by inserting ``9903.94.62, and 
9903.94.63,'' after ``9903.94.55'' in the article description.
    12. Heading 9903.94.07 is modified by deleting ``and 9903.94.55'' 
from the article description and inserting ``, 9903.94.55, 9903.94.64, 
and 9903.94.65'' in lieu thereof.
    13. The following new headings are inserted in numerical sequence, 
with the material in the new heading inserted in the columns of the 
HTSUS labeled ``Heading/Subheading'', ``Article Description'', ``Rates 
of Duty 1--General'', ``Rates of Duty 1--Special'' and ``Rates of Duty 
2'', respectively:

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                                                                           Rates of duty
                                                 ---------------------------------------------------------------
 Heading/ subheading      Article description                         1
                                                 ------------------------------------------           2
                                                        General              Special
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``9903.94.60.........  Passenger vehicles and     The duty provided    The duty provided    No change.
                        light trucks that are      in the applicable    in the applicable
                        products of South Korea    subheading.          subheading.
                        as specified in
                        subdivision (s) of U.S.
                        note 33 to this
                        subchapter, with an ad
                        valorem (or ad valorem
                        equivalent as provided
                        for in subdivision (m)
                        of U.S. note 33 to this
                        subchapter) rate of duty
                        under column 1--General
                        or column 1--Special
                        equal to or greater than
                        15 percent.
9903.94.61...........  Passenger vehicles and     15%................  15%................  No change.
                        light trucks that are
                        products of South Korea
                        as specified in
                        subdivision (s) of U.S.
                        note 33 to this
                        subchapter, with an ad
                        valorem (or ad valorem
                        equivalent as provided
                        for in subdivision (m)
                        of U.S. note 33 to this
                        subchapter) rate of duty
                        under column 1--General
                        or column 1--Special
                        less than 15 percent.

[[Page 55967]]

 
9903.94.62...........  Parts of passenger         The duty provided    The duty provided    No change.
                        vehicles and light         in the applicable    in the applicable
                        trucks that are products   subheading.          subheading.
                        of South Korea as
                        specified in
                        subdivisions (g) and (t)
                        of U.S. note 33 to this
                        subchapter, with an ad
                        valorem (or ad valorem
                        equivalent as provided
                        for in subdivision (m)
                        of U.S. note 33 to this
                        subchapter) rate of duty
                        under column 1--General
                        or column 1--Special
                        equal to or greater than
                        15 percent.
9903.94.63...........  Parts of passenger         15%................  15%................  No change.
                        vehicles and light
                        trucks that are products
                        of South Korea as
                        specified in
                        subdivisions (g) and (t)
                        of U.S. note 33 to this
                        subchapter, with an ad
                        valorem (or ad valorem
                        equivalent as provided
                        for in subdivision (m)
                        of U.S. note 33 to this
                        subchapter) rate of duty
                        under column 1--General
                        or column 1--Special
                        less than 15 percent.
9903.94.64...........  Parts of passenger         The duty provided    The duty provided    No change.
                        vehicles and light         in the applicable    in the applicable
                        trucks that are products   subheading.          subheading.
                        of South Korea as
                        specified in
                        subdivisions (r) and (t)
                        of U.S. note 33 to this
                        subchapter, with an ad
                        valorem (or ad valorem
                        equivalent as provided
                        for in subdivision (m)
                        of U.S. note 33 to this
                        subchapter) rate of duty
                        under column 1--General
                        or column 1--Special
                        equal to or greater than
                        15 percent.
9903.94.65...........  Parts of passenger         15%................  15%................  No change''.
                        vehicles and light
                        trucks that are products
                        of South Korea as
                        specified in
                        subdivisions (r) and (t)
                        of U.S. note 33 to this
                        subchapter, with an ad
                        valorem (or ad valorem
                        equivalent as provided
                        for in subdivision (m)
                        of U.S. note 33 to this
                        subchapter) rate of duty
                        under column 1--General
                        or column 1--Special
                        less than 15 percent.
----------------------------------------------------------------------------------------------------------------

    14. Subdivision (v)(x) of U.S. note 2 is amended by deleting 
``9903.94.01 and 9903.94.03'' and inserting ``9903.94.01, 9903.94.03, 
9903.94.60, and 9903.94.61'' in lieu thereof.
    15. Subdivision (v)(xi) of U.S. note 2 is amended by deleting 
``9903.94.54 and 9903.94.55'' and inserting ``9903.94.54, 9903.94.55, 
9903.94.62, 9903.94.63, 9903.94.64, and 9903.94.65'' in lieu thereof.
    B. Effective with respect to goods entered for consumption, or 
withdrawn from warehouse for consumption, on or after 12:01 a.m. 
eastern time on November 14, 2025, subchapter III of chapter 99 of the 
Harmonized Tariff Schedule of the United States (HTSUS) is modified as 
follows:
    1. Heading 9903.02.56 is terminated.
    2. U.S. note 2 is amended by deleting ``and 9903.02.01-9903.02.73'' 
each place it appears in subdivision (v) and inserting ``and 
9903.02.01-9903.02.73 and 9903.02.79-9903.02.80'' in lieu thereof.
    3. U.S. note 2 is amended by deleting ``9903.02.78'' in subdivision 
(v)(i) and inserting ``9903.02.81'' in lieu thereof.
    4. U.S. note 2 is amended by deleting ``subdivisions (v)(ii) 
through (v)(xxii)'' in subdivision (v)(i) each place that it appears 
and inserting ``subdivisions (v)(ii) through (v)(xxiii)'' in lieu 
thereof.
    5. U.S. note 2 is amended by deleting ``and 9903.76.22'' in 
subdivision (v)(xiii) and inserting ``9903.76.22, and 9903.76.23'' in 
lieu thereof.
    6. Subdivision (v)(xviii) of U.S. note 2 is deleted and the 
following new subdivision (v)(xviii) is inserted in lieu thereof:
    ``(v)(xviii) As provided in headings 9903.02.19, 9903.02.20, 
9903.02.72, 9903.02.73, 9903.02.79, and 9903.02.80, for any good of the 
European Union, Japan, or South Korea subject to a specific or compound 
rate of duty under column 1--General, the ad valorem equivalent rate of 
duty of such good shall be determined by dividing the amount of duty 
payable under column 1--General by the customs value of the good. For 
example, if a good were subject to a specific duty of 50 cents per 
kilogram, and one kilogram of the good were entered with a customs 
value of $10, then the ad valorem equivalent rate of duty would be 
obtained by dividing 50 cents by $10, yielding 5 percent. For any good 
of South Korea for which a specific or compound rate of duty under 
column 1--Special is properly claimed, the ad valorem equivalent rate 
of duty shall be determined in the same manner.''
    7. U.S. note 2 is amended by inserting the following new 
subdivisions in numerical sequence at the end of subdivision (v):
    ``(xxiii)(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.
    (b) As provided in heading 9903.02.81, the additional duties 
imposed by headings 9903.02.79, 9903.02.80, 9903.78.01, 9903.81.87, 
9903.81.88, 9903.81.89, 9903.81.90, 9903.81.91, 9903.81.93, 9903.85.02, 
9903.85.04, 9903.85.07, and 9903.85.08, shall not apply to articles the 
product of South Korea that are civil aircraft (all aircraft other than 
military aircraft and unmanned aircraft); their engines, parts, and 
components; their other parts, components, and subassemblies; and 
ground flight simulators and their parts and components, that otherwise 
meet

[[Page 55968]]

the criteria of General Note 6 of HTSUS, and are classifiable in the 
following provisions of the HTSUS, but regardless of whether a product 
is entered under a provision for which the rate of duty ``Free (C)'' 
appears in the ``Special'' sub-column:

 
 
 
      3917.21.00         8108.90.60         8421.39.01         8501.72.30         8529.90.16         9026.10.20
      3917.22.00         8302.10.60         8424.10.00         8501.72.90         8529.90.19         9026.10.40
      3917.23.00         8302.10.90         8425.11.00         8501.80.10         8529.90.21         9026.10.60
      3917.29.00         8302.20.00         8425.19.00         8501.80.20         8529.90.24         9026.20.40
      3917.31.00         8302.42.30         8425.31.01         8501.80.30         8529.90.29         9026.20.80
      3917.33.00         8302.42.60         8425.39.01         8502.11.00         8529.90.33         9026.80.20
      3917.39.00         8302.49.40         8425.42.00         8502.12.00         8529.90.36         9026.80.40
      3917.40.00         8302.49.60         8425.49.00         8502.13.00         8529.90.39         9026.80.60
      3926.90.45         8302.49.80         8426.99.00         8502.20.00         8529.90.43         9026.90.20
      3926.90.94         8302.60.30         8428.10.00         8502.31.00         8529.90.46         9026.90.40
      3926.90.96         8307.10.30         8428.20.00         8502.39.00         8529.90.49         9026.90.60
      3926.90.99         8307.90.30         8428.33.00         8502.40.00         8529.90.55         9029.10.80
      4008.29.20         8407.10.00         8428.39.00         8504.10.00         8529.90.63         9029.20.40
      4009.12.00         8408.90.90         8428.90.03         8504.31.20         8529.90.68         9029.90.80
      4009.22.00         8409.10.00         8443.31.00         8504.31.40         8529.90.73         9030.10.00
      4009.32.00         8411.11.40         8443.32.10         8504.31.60         8529.90.77         9030.20.05
      4009.42.00         8411.11.80         8443.32.50         8504.32.00         8529.90.78         9030.20.10
      4011.30.00         8411.12.40         8471.41.01         8504.33.00         8529.90.81         9030.31.00
      4012.13.00         8411.12.80         8471.49.00         8504.40.40         8529.90.83         9030.32.00
      4012.20.10         8411.21.40         8471.50.01         8504.40.60         8529.90.87         9030.33.34
      4016.10.00         8411.21.80         8471.60.10         8504.40.70         8529.90.88         9030.33.38
      4016.93.50         8411.22.40         8471.60.20         8504.40.85         8529.90.89         9030.39.01
      4016.99.35         8411.22.80         8471.60.70         8504.40.95         8529.90.93         9030.40.00
      4016.99.60         8411.81.40         8471.60.80         8504.50.40         8529.90.95         9030.84.00
      4017.00.00         8411.82.40         8471.60.90         8504.50.80         8529.90.97         9030.89.01
      4504.90.00         8411.91.10         8471.70.10         8507.10.00         8529.90.98         9030.90.25
      4823.90.10         8411.91.90         8471.70.20         8507.20.80         8531.10.00         9030.90.46
      4823.90.20         8411.99.10         8471.70.30         8507.30.80         8531.20.00         9030.90.66
      4823.90.31         8411.99.90         8471.70.40         8507.50.00         8531.80.15         9030.90.68
      4823.90.40         8412.10.00         8471.70.50         8507.60.00         8531.80.90         9030.90.84
      4823.90.50         8412.21.00         8471.70.60         8507.80.82         8536.70.00         9030.90.89
      4823.90.60         8412.29.40         8471.70.90         8507.90.40         8539.10.00         9031.80.40
      4823.90.67         8412.29.80         8479.89.10         8507.90.80         8539.51.00         9031.80.80
      4823.90.70         8412.31.00         8479.89.20         8511.10.00         8543.70.42         9031.90.21
      4823.90.80         8412.39.00         8479.89.65         8511.20.00         8543.70.45         9031.90.45
      4823.90.86         8412.80.10         8479.89.70         8511.30.00         8543.70.60         9031.90.54
      6812.80.90         8412.80.90         8479.89.95         8511.40.00         8543.70.80         9031.90.59
      6812.99.10         8412.90.90         8479.90.41         8511.50.00         8543.70.91         9031.90.70
      6812.99.20         8413.19.00         8479.90.45         8511.80.20         8543.70.95         9031.90.91
      6812.99.90         8413.20.00         8479.90.55         8511.80.40         8543.90.12         9032.10.00
      6813.20.00         8413.30.10         8479.90.65         8511.80.60         8543.90.15         9032.20.00
      6813.81.00         8413.30.90         8479.90.75         8514.20.40         8543.90.35         9032.81.00
      6813.89.00         8413.50.00         8479.90.85         8516.80.40         8543.90.65         9032.89.20
      7007.21.11         8413.60.00         8479.90.95         8516.80.80         8543.90.68         9032.89.40
      7304.31.30         8413.70.10         8483.10.10         8517.13.00         8543.90.85         9032.89.60
      7304.31.60         8413.70.20         8483.10.30         8517.14.00         8543.90.88         9032.90.21
      7304.39.00         8413.81.00         8483.10.50         8517.61.00         8544.30.00         9032.90.41
      7304.41.30         8413.91.10         8483.30.40         8517.62.00         8801.00.00         9032.90.61
      7304.41.60         8413.91.20         8483.30.80         8517.69.00         8802.11.01         9033.00.90
      7304.49.00         8413.91.90         8483.40.10         8517.71.00         8802.12.01         9104.00.05
      7304.51.10         8414.10.00         8483.40.30         8518.10.40         8802.20.01         9104.00.10
      7304.51.50         8414.20.00         8483.40.50         8518.10.80         8802.30.01         9104.00.20
      7304.59.10         8414.30.40         8483.40.70         8518.21.00         8802.40.01         9104.00.25
      7304.59.20         8414.30.80         8483.40.80         8518.22.00         8805.29.00         9104.00.30
      7304.59.60         8414.51.30         8483.40.90         8518.29.40         8807.10.00         9104.00.40
      7304.59.80         8414.51.90         8483.50.40         8518.29.80         8807.20.00         9104.00.45
      7304.90.10         8414.59.30         8483.50.60         8518.30.10         8807.30.00         9104.00.50
      7304.90.30         8414.59.65         8483.50.90         8518.30.20         8807.90.90         9104.00.60
      7304.90.50         8414.80.05         8483.60.40         8518.40.10         9001.90.40         9109.10.50
      7304.90.70         8414.80.16         8483.60.80         8518.40.20         9001.90.50         9109.10.60
      7306.30.10         8414.80.20         8483.90.10         8518.50.00         9001.90.60         9109.90.20
      7306.30.30         8414.80.90         8483.90.20         8519.81.10         9001.90.80         9401.10.40
      7306.30.50         8414.90.10         8483.90.30         8519.81.20         9001.90.90         9401.10.80
      7306.40.10         8414.90.30         8483.90.50         8519.81.25         9002.90.20         9403.20.00
      7306.40.50         8414.90.41         8483.90.80         8519.81.30         9002.90.40         9403.70.40
      7306.50.10         8414.90.91         8484.10.00         8519.81.41         9002.90.70         9403.70.80
      7306.50.30         8415.10.60         8484.90.00         8519.89.10         9002.90.85         9405.11.40
      7306.50.50         8415.10.90         8501.20.50         8519.89.20         9002.90.95         9405.11.60
      7306.61.10         8415.81.01         8501.20.60         8519.89.30         9014.10.10         9405.11.80
      7306.61.30         8415.82.01         8501.31.50         8521.10.30         9014.10.60         9405.19.40
      7306.61.50         8415.83.00         8501.31.60         8521.10.60         9014.10.70         9405.19.60
      7306.61.70         8415.90.40         8501.31.81         8521.10.90         9014.10.90         9405.19.80

[[Page 55969]]

 
      7306.69.10         8415.90.80         8501.32.20         8522.90.25         9014.20.20         9405.61.20
      7306.69.30         8418.10.00         8501.32.55         8522.90.36         9014.20.40         9405.61.40
      7306.69.50         8418.30.00         8501.32.61         8522.90.45         9014.20.60         9405.61.60
      7306.69.70         8418.40.00         8501.33.20         8522.90.58         9014.20.80         9405.69.20
      7312.10.05         8418.61.01         8501.33.30         8522.90.65         9014.90.10         9405.69.40
      7312.10.10         8418.69.01         8501.33.61         8522.90.80         9014.90.20         9405.69.60
      7312.10.20         8419.50.10         8501.34.61         8526.10.00         9014.90.40         9405.92.00
      7312.10.30         8419.50.50         8501.40.50         8526.91.00         9014.90.60         9405.99.20
      7312.10.50         8419.81.50         8501.40.60         8526.92.10         9020.00.40         9405.99.40
      7312.10.60         8419.81.90         8501.51.50         8526.92.50         9020.00.60         9620.00.50
      7312.10.70         8419.90.10         8501.51.60         8528.42.00         9025.11.20         9620.00.60
      7312.10.80         8419.90.20         8501.52.40         8528.52.00         9025.11.40         9802.00.40
      7312.10.90         8419.90.30         8501.52.80         8528.62.00         9025.19.40         9802.00.50
      7312.90.00         8419.90.50         8501.53.40         8529.10.21         9025.19.80         9802.00.60
      7322.90.00         8419.90.85         8501.53.60         8529.10.40         9025.80.10         9802.00.80
      7324.10.00         8421.19.00         8501.61.01         8529.10.91         9025.80.15         9818.00.05
      7324.90.00         8421.21.00         8501.62.01         8529.90.04         9025.80.20      9818.00.07''.
      7326.20.00         8421.23.00         8501.63.01         8529.90.05         9025.80.35
      7413.00.90         8421.29.00         8501.71.00         8529.90.06         9025.80.40
      7608.10.00         8421.31.00         8501.72.10         8529.90.09         9025.80.50
      7608.20.00         8421.32.00         8501.72.20         8529.90.13         9025.90.06
 

    8. U.S. note 37 is amended by adding the following new subdivision 
(l):
    ``(l) Except for as provided by 9903.76.04, heading 9903.76.23 
provides the ordinary customs duty treatment of wood products of South 
Korea described in subdivisions (d) and (f) of this note.
    For any such products that are eligible for special tariff 
treatment under any of the free trade agreements or preference programs 
listed in general note 3(c)(i) to the tariff schedule, the duty 
provided in heading 9903.76.23 shall be collected in lieu of any 
special rate of duty otherwise applicable under the appropriate tariff 
subheading, except for goods qualifying under the United States-Korea 
Free Trade Agreement. Goods for which entry is claimed under a 
provision of chapter 98 and that are subject to the additional duties 
prescribed herein shall be eligible for and subject to the terms of 
such provision and applicable CBP regulations, except that duties under 
subheading 9802.00.60 shall be assessed based upon the full value of 
the imported article. No claim for entry or for any duty exemption or 
reduction shall be allowed for wood products described in subdivisions 
(d) or (f) of this note under a provision of chapter 99 that may set 
forth a lower rate of duty or provide duty-free treatment, taking into 
account information supplied by CBP, but any additional duty prescribed 
in any provision of this subchapter or subchapter IV of chapter 99 
shall be imposed in addition to the duty in heading 9903.76.23. All 
antidumping, countervailing, or other duties and charges applicable to 
such goods shall continue to be imposed in addition to the duty in 
heading 9903.76.23.''
    9. U.S. note 16(i) of the HTSUS is modified by deleting ``Except as 
provided in heading 9903.96.02, and 9903.02.76'' and inserting ``Except 
as provided in heading 9903.96.02, 9903.02.76, and 9903.02.81'' in lieu 
thereof.
    10. U.S. note 16(k) to subchapter III of chapter 99 of the HTSUS is 
modified by deleting ``Except as provided in heading 9903.96.02 and 
9903.02.76'' and inserting ``Except as provided in heading 9903.96.02, 
9903.02.76, and 9903.02.81'' in lieu thereof.
    11. U.S. note 19(f) to subchapter III of chapter 99 of the HTSUS is 
modified by deleting ``Except as provided in heading 9903.96.02 and 
9903.02.76'' and inserting ``Except as provided in heading 9903.96.02, 
9903.02.76, and 9903.02.81'' in lieu thereof.
    12. U.S. note 19(h) is modified by deleting ``Except as provided in 
heading 9903.96.02 and 9903.02.76'' and inserting ``Except as provided 
in heading 9903.96.02, 9903.02.76, and 9903.02.81'' in lieu thereof.
    13. U.S. note 36(a) is modified by inserting ``9903.02.81,'' after 
``Except as provided in headings 9903.02.76, ''.
    14. U.S. note 37(c) is modified by inserting ``South Korea'' after 
``the member nations of the European Union,''.
    15. U.S. note 37(d) is modified by:
    i. deleting ``9903.76.21 and 9903.76.22'' and inserting 
``9903.76.21, 9903.76.22, and 9903.76.23'' in lieu thereof; and
    ii. deleting ``as specified in subdivisions (c), (h), (i) and (j)'' 
and inserting ``as specified in subdivisions (c), (h), (i), (j), and 
(l)'' in lieu thereof.
    16. U.S. note 37(e) is modified by inserting ``South Korea,'' after 
``the member nations of the European Union,''
    17. U.S. note 37(f) is modified by:
    i. Deleting ``9903.76.21 and 9903.76.22'' and inserting 
``9903.76.21, 9903.76.22, and 9903.76.23'' in lieu thereof; and
    ii. Deleting ``as specified in subdivisions (e), (h), (i) and (j)'' 
and inserting ``as specified in subdivisions (e), (h), (i), (j), and 
(l)'' in lieu thereof.
    18. U.S. note 37(k) is modified by deleting ``9903.76.21 or 
9903.76.22'' and inserting ``9903.76.21, 9903.76.22, or 9903.76.23'' in 
lieu thereof.
    19. Heading 9903.01.25 is modified by deleting ``9903.02.78'' in 
the article description and inserting ``9903.02.81'' in lieu thereof.
    20. The following new headings are inserted in numerical sequence, 
with the material in the new heading inserted in the columns of the 
HTSUS labeled ``Heading/Subheading'', ``Article Description'', ``Rates 
of Duty 1-General'', ``Rates of Duty 1-Special'', and ``Rates of Duty 
2'', respectively:

[[Page 55970]]



----------------------------------------------------------------------------------------------------------------
                                                                           Rates of duty
                                                 ---------------------------------------------------------------
 Heading/ subheading      Article description                         1
                                                 -------------------------------------------          2
                                                         General              Special
----------------------------------------------------------------------------------------------------------------
``9903.02.79.........  Except for products        The duty provided in  The duty provided    The duty provided
                        described in headings      the applicable        in the applicable    in the applicable
                        9903.01.30-9903.01.33,     subheading.           subheading.          subheading.
                        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 equal
                        to or greater than 15
                        percent, as provided for
                        in subdivision
                        (v)(xxiii)(a) of U.S.
                        note 2 to this
                        subchapter.
9903.02.80...........  Except for products        15%.................  15%................  The duty provided
                        described in headings                                                 in the applicable
                        9903.01.30-9903.01.33,                                                subheading.
                        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)(xxiii)(a) of U.S.
                        note 2 to this
                        subchapter.
9903.02.81...........  Articles of civil          The duty provided in  The duty provided    The duty provided
                        aircraft (all aircraft     the applicable        in the applicable    in the applicable
                        other than military        subheading.           subheading.          subheading.
                        aircraft); their
                        engines, parts, and
                        components; their other
                        parts, components, and
                        subassemblies; and
                        ground flight simulators
                        and their parts and
                        components of South
                        Korea, excluding
                        unmanned aircraft,
                        provided for in
                        subdivision
                        (v)(xxiii)(b) of U.S.
                        note 2 to this
                        subchapter.
9903.76.23...........  Wood products of South     15%.................  15%................  No change''.
                        Korea as provided for in
                        subdivisions (d) and (f)
                        of U.S. note 37 of this
                        subchapter.
----------------------------------------------------------------------------------------------------------------

[FR Doc. 2025-21940 Filed 12-3-25; 8:45 am]
BILLING CODE 3390-F4-P