Since 2025, US tariff policy toward Korea has shifted multiple times, and Korean SMEs exporting to the US are often left unsure what the current rate actually is. Rather than pinning down one exact number, this piece focuses on why rates keep changing and how to respond in practice.
Why the rate keeps changing
Since early 2025, the US has raised and lowered tariffs on Korea (and other trading partners) under several different legal bases — country-specific reciprocal tariffs, Section 232 investigations on specific product categories, and Section 301 actions tied to specific findings, among others. A November 2025 agreement lowered rates on autos, lumber, and other items, but subsequent developments — including Korea's National Assembly legislative timeline and legal rulings on specific tariff authorities — have repeatedly triggered further adjustments. In short, there isn't one "settled" rate; the applicable rate at any given moment depends on which legal basis is currently in effect.
Impact on K-food and K-beauty
Food and cosmetics face non-tariff barriers (FDA registration, labeling requirements) alongside tariffs, so getting HTS classification right and staying on top of the separate regulatory process often matters more in practice than the tariff rate itself. Ongoing US-Korea discussions since 2025 have also touched on reducing non-tariff barriers in agriculture and food and streamlining biotech/certification procedures, so it's worth tracking the broader customs process, not just tariff numbers.
Impact on K-lifestyle goods
This category is less often singled out for dedicated Section 232 treatment the way autos or lumber are, so it tends to be shaped more directly by country-wide reciprocal tariff rates and general classification-based duties. Because the applicable rate has changed with each policy announcement, it's safer to confirm the current rate for your specific HTS code directly with US Customs and Border Protection (CBP) or a licensed customs broker at the time of export, rather than relying on a rate you saw at an earlier point.
The KORUS FTA is still in effect
Separate from these tariff adjustments, the KORUS FTA (in force since 2012) remains active and continues to be the basis for duty-free or reduced-rate treatment on a large share of bilateral trade. However, many of the recent reciprocal tariff, Section 232, and Section 301 measures are imposed under separate legal authority from the FTA, so having FTA coverage doesn't automatically mean a product is exempt from all duties. Alongside confirming rules-of-origin compliance, it's worth checking whether a separate tariff action currently applies to your specific product.
A practical way to approach this
Nail down the correct HTS code for each product, reconfirm the applicable rate right before export, and stay in regular contact with a licensed customs broker or trade professional — all of which matter more in a period like this when policy changes frequently. A rate that was favorable at one point isn't guaranteed to hold a few months later, so it's worth building some buffer for tariff volatility into pricing and logistics planning.
Key takeaway
Since 2025, US tariffs on Korea have shifted repeatedly across several overlapping legal bases, and the situation remains fluid as of this writing. K-food and K-beauty exporters need to track regulatory requirements alongside tariffs; K-lifestyle goods tend to be more exposed to country-wide reciprocal tariff changes. The KORUS FTA remains in effect but often operates separately from these newer tariff actions, so reconfirming the current rate right before export is essential.