helptariff
English
Korea → United StatesHS 442190Other articles of wood › 기타No data

Wood and articles of wood; wood charcoal

Other articles of wood › 기타

HS 442190Korea → United States

Destination duty
No rate data
Federal VAT / GST
None
Clearance difficulty
No data

1Overview

  • Destination duty: No rate data — A trade agreement with Korea is in force, but it gives no lower rate for this code — the basic / MFN rate applies.
  • Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
  • This code covers: Other articles of wood › 기타
  • Additional tariffs: about +10% — Section 232 timber & lumber

Key points

  • De minimis is suspended indefinitely: non-postal modes since 2026-06-24, international mail since 2026-07-24. The US$800 duty-free entry no longer exists.
  • No federal VAT or GST. State sales or use tax is a separate matter handled after import, not at the border.
  • US$2,500 separates informal from formal entry. Mail shipments up to US$2,500 in HTSUS chapters 1-97 may use the new postal informal entry process, with duty due by the 7th day of the month following arrival.
  • The importer of record may self-file in ACE, but formal entries require a customs bond, and ocean cargo also requires an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
  • The Section 122 surcharge ended on 2026-07-24, and a Section 301 forced-labour action covering 60 economies took effect the same day. Additional duties appear as HTSUS Chapter 99 lines, so check what is in force on your entry date.

Key points on the origin side

  • There is no export duty, but an export declaration is still required. Goods that are not drawback-eligible and are worth FOB KRW 2,000,000 or less can go through list clearance instead of a full declaration, and e-commerce and similar consignments worth FOB KRW 5,000,000 or less can use the simplified export declaration (Notice on Export and Re-export Clearance, article 55(1)8 and article 43(1)).
  • The loading deadline is 30 days from acceptance of the export declaration, extendable up to one year with cause.
  • The export permit is the evidence for VAT zero-rating and the basis for a drawback claim (VAT Act art. 21; Drawback Special Cases Act art. 14).
  • Strategic-goods status must be determined before export; if the item qualifies, an export licence from the Ministry of Trade, Industry and Energy through KOSTI is required.
  • An FTA certificate of origin is needed when the buyer claims preference at destination: KORUS is self-certified, the Korea-China FTA is authority-issued.

As of: 2026 HTS Rev.15 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko기타

United States tariff lines

No United States tariff lines held for this HS6.

Korea export-side line (reference)

    Top 3 United States rulings

    Not your product? Search again

    As of: 2026 HTS Rev.15

    3Duty & tax

    A trade agreement with Korea is in force, but it gives no lower rate for this code — the basic / MFN rate applies.

    No rate data

    Chapter 99 additional duties

    about +10%

    Layers charged on top of the HTS rate above when the goods enter the US. Each layer is shown with its status, as-of date and source.

    MeasureAddsCh.99 lineStatus · as of · source
    Section 301 forced-labor duty (Korea) (Re-verified 2026-09-15: no change.)not charged — goods covered by s232_lumber are carved out of it.—not in total9903.05.70, 9903.05.71in forcecourt challenge pendingAs of: 2026-09-15USTR notice of action, 91 FR (2026-15181), 28 July 2026; CBP CSMS #69326983
    Section 232 timber & lumber10% added on top of the tariff rate.+10%9903.76.01in forceAs of: 2026-09-09Section 232 wood products (Proclamation 10976), increase postponed by the proclamation of 31 Dec 2025
    Note - KORUS and the forced-labor dutycheck this point before relying on the figure.—not in total9903.05.70, 9903.05.71in forceAs of: 2026-09-09USTR final action FRN, 23 July 2026; CBP CSMS #69326983 (net-of-MFN wording, re-read 2026-09-09)
    IEEPA reciprocal tariff (struck down)no longer collected (as of 2026-09-09). Shown because material published before that date still quotes it.—not in total9903.01, 9903.02struck downcourt challenge pendingAs of: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026)
    Section 122 balance-of-payments surcharge (expired)no longer collected (as of 2026-07-24). Shown because material published before that date still quotes it.—not in total—expiredcourt challenge pendingAs of: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026
    Additional totalabout +10%

    Caveats

    • At least one layer is charged as a cap on the Column 1 rate, so the amount depends on the tariff line actually used.
    • These layers are defined at the 8- or 10-digit HTS line. An HS6 code (442190) can only give the general picture.
    • A KORUS preference does not remove the Section 301 forced-labor duty: CBP measures the 12.5 % against the Column 1 general rate, and there is no KORUS carve-out of the kind USMCA and CAFTA-DR goods have.
    • The US$800 de minimis exemption is suspended, so low-value parcels are dutiable too; statutory repeal follows on 2027-07-01.
    • Duty is not the whole bill: MPF and (for ocean freight) HMF apply on top, and are not included here.
    • Information only, as of 2026-09-15. The HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date control — verify with CBP or a licensed customs broker.
    De minimis status

    US $800 de minimis exemption

    Suspended for all countries from 2025-08-29 and made indefinite by CBP interim final rules of 2026-06-24 (non-postal immediately, international mail from 2026-07-24). On 2026-08-13 the Court of International Trade rejected a challenge to the suspension, so it now stands on firmer ground. Statutory repeal follows on 2027-07-01 under the One Big Beautiful Bill Act, and as at the 2026-09-09 re-check no legislation has moved that date. The $100 gift and $200 accompanied-articles exemptions survive. Goods carrying a Chapter 99 duty cannot use the postal informal-entry route.

    Threshold:
    US$800
    Suspended:
    2025-08-29
    Statutory repeal:
    2027-07-01
    CBP interim final rules, 91 FR (2026-12670 / 2026-12669), 24 June 2026

    Information, not advice. US additional duties change often and are under litigation. What you actually pay is set by the HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date — verify with CBP or a licensed broker.

    As of: 2026-09-15

    • · The United States has no federal value-added or goods-and-services tax. Customs collects duty and fees only.
    • · Merchandise processing fee: 0.3464% of the entered value on formal entries, with a minimum and maximum re-indexed to inflation each fiscal year. For FY2026 (through 2026-09-30) the range is US$33.58 to US$651.50; for FY2027 (from 2026-10-01) it is US$34.58 to US$670.86. Informal entries pay a flat amount instead — US$2.77, 8.30 or 12.45 in FY2027.
    • · Harbor maintenance fee: 0.125% of the value on cargo arriving by vessel.
    • · State sales or use tax may apply to the onward sale or use of the goods and is administered by state revenue departments, not by CBP.
    • · Chapter 99 additional duties are added to the ordinary rate. As of 2026-09 that means Section 232 measures and the Section 301 forced-labour action effective 2026-07-24; the Section 122 surcharge ended on 2026-07-24. Verify what applies on the entry date.

    Landed-cost estimate

    Duty rate used
    —
    Customs value
    —
    Duty
    —
    Additional duty (Ch.99) (10%)
    —
    Federal VAT / GST
    —
    Estimated total
    —

    A rough estimate. The real amount depends on valuation, classification and origin determination.

    As of: 2026 HTS Rev.15

    4Requirements

    • chapterUSDA

      Wood and articles of wood - USDA-APHIS PPQ (wood packaging ISPM-15) and Lacey Act plant/plant-product declaration.

      Confidence:
      chapter-heuristic
      aphis.usda.gov

    CBP does not publish a complete per-HS PGA flag file, so this is mapped with a chapter/heading heuristic.

    Agencies involved

    • U.S. Customs and Border Protection (CBP)Clears imports, assesses duty and fees, and enforces other agencies' requirements at the bordercbp.gov
    • U.S. International Trade CommissionPublishes the Harmonized Tariff Schedule of the United States, including the Chapter 99 additional-duty provisionshts.usitc.gov
    • U.S. Food and Drug Administration (FDA)Food, drugs, medical devices, cosmetics; Prior Notice and MoCRA registration and listingfda.gov
    • USDA Animal and Plant Health Inspection Service (APHIS)Plant and animal products, permits and phytosanitary requirementsaphis.usda.gov
    • Federal Communications Commission (FCC)Radio-frequency devices and equipment authorisationfcc.gov
    • Consumer Product Safety Commission (CPSC)Consumer products and children's product certificationcpsc.gov

    As of: 2026-08-27

    5Documents

    Korea export documents

    • Export declaration (수출신고서)
      Issued by:
      Exporter or customs broker, filed in UNI-PASS
      When:
      Before loading

      Carries the HS code, quantity, value, terms of sale, origin and whether drawback will be claimed.

      Official page
    • Export declaration certificate (수출신고필증)
      Issued by:
      Customs
      When:
      Issued when the declaration is accepted

      Used for zero-rated VAT, duty drawback claims, trade finance and insurance.

      Official page
    • Commercial invoice
      Issued by:
      Exporter
      When:
      With the shipping documents

      The destination customs authority uses it to set the customs value, so description, quantity, unit price, terms and origin must be accurate.

      Official page
    • Packing list
      Issued by:
      Exporter
      When:
      With the shipping documents

      Carton-level contents, weights, dimensions and marks.

      Official page
    • Bill of lading or air waybill
      Issued by:
      Carrier or freight forwarder
      When:
      Issued after loading

      Used for payment, including under a letter of credit, and for the buyer to take delivery.

      Official page
    • FTA certificate of origin
      Issued by:
      Customs, the Korea Chamber of Commerce and Industry, or the exporter under self-certification
      When:
      Before the buyer claims preference

      KORUS is self-certified with no prescribed form; the Korea-China FTA is authority-issued; RCEP follows the mechanism in the agreement. There is no agreement with Taiwan.

      Official page
    • Strategic goods determination or export licence
      Issued by:
      Korea Strategic Trade Institute (KOSTI), Ministry of Trade, Industry and Energy
      When:
      Before exporting the item concerned

      Dual-use items go through self-classification or an expert determination, and an export licence where one is required.

      Official page
    • Health or quarantine certificate for export
      Issued by:
      MFDS, Animal and Plant Quarantine Agency and others
      When:
      When the destination requires it

      For example a health certificate for exported food, a phytosanitary certificate, or an animal quarantine certificate. Food exported to mainland China additionally requires GACC overseas manufacturer registration.

      Official page
    • Duty drawback claim documents
      Issued by:
      Exporter
      When:
      After the export is performed

      Depending on whether the fixed-rate or the individual method is used, import declaration certificates and basic raw material tax payment certificates are needed.

      Official page

    United States import documents

    • CBP Form 3461, Entry/Immediate Delivery
      Issued by:
      U.S. Customs and Border Protection
      When:
      At or before arrival, filed electronically in ACE

      The release document. It may generally be filed up to five days before arrival.

      Official page
    • CBP Form 7501, Entry Summary
      Issued by:
      U.S. Customs and Border Protection
      When:
      Within 10 working days of release

      Carries the HTSUS classification, value and duty calculation. Duty may be paid entry by entry or on a periodic monthly statement.

      Official page
    • Commercial invoice
      Issued by:
      Seller or exporter
      When:
      With the entry

      Should identify buyer and seller, describe the goods, and state quantity, unit and total price, currency, terms of sale and country of origin.

      Official page
    • Packing list
      Issued by:
      Seller or exporter
      When:
      With the entry

      Carton-level contents, weights and marks, used during examination.

      Official page
    • Bill of lading or air waybill
      Issued by:
      Carrier or freight forwarder
      When:
      Issued at loading

      Evidence of the contract of carriage and of the right to take delivery.

      Official page
    • Importer Security Filing (ISF 10+2)
      Issued by:
      Importer or its agent
      When:
      At least 24 hours before the cargo is loaded onto the vessel

      Ocean cargo only. It does not apply to air, truck or rail shipments.

      Official page
    • Customs bond, single transaction or continuous
      Issued by:
      Surety licensed by the U.S. Treasury
      When:
      In place before the entry is filed

      Required for formal entries and for the new postal informal entry process.

      Official page
    • Free trade agreement claim of origin
      Issued by:
      Exporter, producer or importer
      When:
      Held at the time the claim is made

      For Korean-origin goods, KORUS uses self-certification with no prescribed form; the claim is made on the entry using the special program indicator KR. Taiwan and mainland China have no free trade agreement with the United States.

      Official page
    • Partner government agency data
      Issued by:
      FDA, USDA, FCC, CPSC, EPA and others
      When:
      With the entry

      Examples: FDA Prior Notice for food, cosmetic facility registration and product listing under MoCRA with a named U.S. responsible person, FCC declarations for radio-frequency devices, CPSC certificates for children's products.

      Official page

    6Procedure

    1. Pre-loading filingsThe importer or its agent files the Importer Security Filing (ISF 10+2) at least 24 hours before the cargo is loaded onto the vessel, and the carrier files its advance cargo manifest on the same 24-hour timeline.
    2. Entry filingCBP Form 3461 is filed in ACE, generally up to five days before arrival. Entry must be made within 15 calendar days of arrival, otherwise the goods are moved to a General Order warehouse.
    3. Review, examination and agency holdsCBP may select the shipment for document review, X-ray or a physical examination, and a partner government agency such as FDA, USDA or CPSC may place its own hold.
    4. ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
    5. Entry summary and paymentCBP Form 7501 is filed within 10 working days of release with duty, merchandise processing fee and harbor maintenance fee, paid entry by entry or on a periodic monthly statement.
    6. LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
    1. Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
    2. Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
    3. Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
    4. Release and deliveryAfter release the goods leave the bonded air cargo facility.
    5. Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
    1. Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
    2. EntrySince 2026-06-24 low-value goods can no longer be released from the manifest. Express shipments are entered as informal entries, normally Entry Type 11, and anything above US$2,500 requires a formal entry.
    3. Mail shipmentsSince 2026-07-24 mail shipments valued at US$2,500 or less and classifiable in HTSUS chapters 1 to 97 may use the postal informal entry process, filed by a licensed customs broker or by the owner or purchaser, with a basic importation and entry bond in place.
    4. Duty assessment and paymentDuty and fees are calculated on the declared value. Express operators normally advance the duty and bill the buyer; under the postal process duty is due no later than the 7th day of the month following the package's arrival.
    5. Agency screening and deliveryFood, cosmetics, drugs, radio devices and children's products still require their agency data, and goods subject to quota, antidumping or countervailing duties, Chapter 98 or 99 duties, or a free trade agreement claim are excluded from the postal informal process.
    1. Declaration on arrivalTravellers declare everything acquired abroad, on CBP Form 6059B or its electronic equivalent, and answer the CBP officer's questions at the port of entry.
    2. Personal exemptionsReturning U.S. residents generally have a personal exemption of US$800. Non-residents' accompanied personal and household articles of US$200 or less remain exempt under 19 U.S.C. 1321(a)(2)(B).
    3. Commercial merchandiseGoods carried for resale are not covered by a personal exemption. They require an informal or formal entry like any other import, and partner government agency rules still apply.
    4. PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
    Show Korea export-side steps
    1. Pre-shipment reviewFix the HS code and determine whether the item is a strategic good. Destination-side registrations, such as GACC registration for food going to mainland China or MoCRA registration for cosmetics going to the United States, must be completed before shipment.
    2. Export declarationThe exporter or a customs broker files the declaration in UNI-PASS. If drawback will be claimed, the relevant fields are completed at this point.
    3. Review, examination and acceptanceCustoms reviews the documents, examines the goods where necessary, accepts the declaration and issues the export declaration certificate.
    4. Delivery and loadingThe container is delivered to the CY or CFS and loaded. Bonded transport is used where the goods have to move to another customs district.
    5. Loading deadlineLoading must be completed within 30 days of acceptance. If a delay is expected, an extension of the loading deadline is requested.
    6. Documents and follow-upCollect the bill of lading for payment, then file the zero-rated VAT return and the duty drawback claim.

    7Difficulty

    No difficulty record for this destination.

    As of: 2026-09-07

    8Cases

    Rulings held:Korea 18United States 527Taiwan 1China —

    Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

    United States rulings (destination)

    Showing the 10 most recent of 527 held

    Show 5 more

    Korea rulings (origin)

    Showing the 10 most recent of 18 held

    • 관세평가분류원ㅇ Multi-Tasking Lap Desk(모델:638834)- 메모리폼, MDF판넬, 플라스틱 판넬, LED전구 및 건전지로 구성 - 노트북 또는 태블릿PC를 거치한 상태로 보다 편리하게 이용할 용도로 사용되는 물품으로 사용자의 무릎 위나 침대, 책상 등 다른 가구 위에 놓고 사용할 수 있으며 사용자의 편의를 위한 led조명이 있음.Decided line: 4421909000Date: 2015-09-23Reference: CLIP-0072015004973
    • 관세평가분류원Other article of wood; 왕롱; PR.CHNA원통형의 대나무 창살 12개가 일정간격으로 플라스틱제 프레임 6개에 고정되어 있는 것(제시규격: 23cm×3cm×2cm) - 용 도 : 여왕벌 격리Decided line: 4421909000Date: 2014-11-20Reference: CLIP-0072014005945
    • 관세평가분류원Other articles of wood; 수평격왕판; PR.CHNA직사각형 삼나무 재질의 프레임 안쪽에 일정한 간격(약 4㎜)으로 원통형 대나무 창살이 있는 것으로 가장자리는 철제의 고정쇠로 틀을 고정하고 있는 것(크기 44㎝×50㎝, 두께 1.2㎝) - 용도: 수평 격왕판(여왕벌을 격리하여 산란을 억제시킬 목적으로 사용)Decided line: 4421909000Date: 2014-10-29Reference: CLIP-0072014005571
    • 관세평가분류원Other articles of wood, unassembles ; beehive삼나무로 만들어진 미조립상태의 벌통(beehive)(55cm×48cm×65cm) ① 지붕 : 덮개 ② 소상 : 여분의 비축용 꿀을 모으는데 사용 (떼어낼 수 있음) ③ 본체 : 육아방을 에워싼 벌통의 가장 큰 부분Decided line: 4421909000Date: 2014-05-15Reference: CLIP-0072014002444
    • 관세평가분류원ㅇ목가대(MHI03271;PS1200E)ㅇ물품 개요 -산업용 축전지(예비전력 저장용) 납품 및 설치시 설치장소에 설치되어 수십여개의 산업용 축전지의 선반 역할을 하는 목제 가대 ㅇ물품 이미지 ㅇ주요 사양 -재질 : 목가대 틀(각목), 조립부속품(철제 볼트, 너트) -크기 : 1200 x 1010 x 1110㎜ (주문 사양에 따라 변동 가능) ㅇ기능...Decided line: 4421909000Date: 2013-08-20Reference: CLIP-0072013003964
    Show 5 more
    • 관세평가분류원Other articles of wood ; Drawing Sketch BoardMDF 보드와 도화지 등을 고정시키는 steel 레버로 구성되어 있으며 그림을 그리거나 글쓰기를 할 때 받침용으로 사용하는 직사각형의 물품Decided line: 4421909000Date: 2013-05-01Reference: CLIP-0072013001878
    • 관세평가분류원Other article of wood;GERMANYㅇ 목재를 가공하여 만든 볼트 1개 및 너트 2개로 구성된 것(규격 : 너트32mm×32mm×16mm×구멍지름(15mm), 볼트 약100mm×지름15mm) ㅇ 용도 : 전력용 변압기 내부 리드 지지목 고정용Decided line: 4421909000Date: 2010-11-24Reference: CLIP-0072010001416
    • 중앙관세분석소Other article of wood;;PR.CHNA나무를 구상, 타원구상, 정육면체상으로 가공, 연마하여 중심에 구멍을 뚫고 색칠(빨간색, 노란색, 녹색, 파란색 등)한 것 - 용도 : 완구 제조용Decided line: 4421909000Date: 2008-07-14Reference: CLIP-0082008000850
    • 관세평가분류원Wood attic ladders;;;DENMARKㅇ 구조 및 형태@§- 3단형으로 조합한 접이식 목재 사다리(약 2cm×8cm의 각목, 약 101cm× @§폭 약 40cm/단)를 일면은 터져 있고 일면은 개폐식 구조로 된 프레임(57.5@§×117×16cm)과 결합한 다락방 통로용 목제품으로서, 보조용구(훅이 달리 @§환봉, 철제 스프링, 연결구, 설명서 ...Decided line: 4421909000Date: 2006-05-04Reference: CLIP-0072006875132
    • 관세평가분류원ㅇ품명(신청인 제시) : 대나무 살(Bamboo Stick for Hobby Glider)□ 물품설명@§ ㅇ성상@§ - 두께(직경) 1.8㎜, 길이 390㎜ 및 195㎜로 가공된 대나무 살@§ - 수입상태 : 대나무를 깎아서 만든 가는 막대형의 살로써, 두께(직@§경 1.8㎜) 및 일정한 길이(195㎜, 390㎜, 450㎜)로 가공하여 각각의 C/T @§박스에 벌크 포장된 상태로 수입@§ □주요용...Decided line: 4421909000Date: 2004-11-05Reference: CLIP-0072004870910
    Show rulings from other countries (1)

    Sources: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · Federal Register: Proclamation 11012, Imposing a Temporary Import Surcharge (Section 122; terminated 2026-07-24) · Federal Register: Notice of Actions in Section 301 Investigations — forced labour (60 economies, effective 2026-07-24) · Federal Register: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP) · eCFR: 19 CFR 141.5 — time limit for entry (15 calendar days after landing) · Korea Customs Service: Export clearance · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korea Strategic Trade Institute (Yestrade) · Korea Law Information Center: Customs Act, Foreign Trade Act · Animal and Plant Quarantine Agency · Korea Law Information Center: Notice on Export and Re-export Clearance (KCS Notice 2025-73) · Korea Ministry of Government Legislation (easylaw): trade system I (export) — duty and VAT refunds

    I am a: Forwarder — Changes which blocks are emphasised