Historical reciprocal tariff for KR-origin goods

A “historical reciprocal tariff for KR-origin goods” is a trade measure that may have applied additional import duties to goods whose country of origin is South Korea (often shown as “KR”). “Reciprocal” generally means the measure was designed in response to another country’s treatment of U.S. goods. IEEPA refers to the International Emergency Economic Powers Act, a U.S. law that can authorize certain import-related actions during a declared national emergency.

For an importer, the key terms are country of origin, tariff classification, and additional duty. Origin is generally based on where the goods were produced or substantially transformed—not simply where they were shipped from. Classification means finding the correct Harmonized Tariff Schedule of the United States (HTSUS) subheading. A historical measure may be limited to particular entries, products, or time periods, so the official measure details and entry records must be checked before deciding whether it applies.

What to check

• Confirm the goods’ country of origin using the applicable origin rules; do not rely only on the export country or shipping route.
• Verify the complete HTSUS classification, because additional duties often apply only to listed tariff provisions or product descriptions.
• Check the measure’s official status, effective period, scope, and any exclusions or exceptions; “historical” does not by itself establish that an obligation is currently due.
• Review the customs entry date, entry type, and any applicable reporting instructions to determine how the measure was administered.
• Compare the result with the entry summary and consult a licensed customs broker or trade specialist when origin, classification, or retroactive treatment is uncertain.