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What South Korea actually pays on described in general note 15 of the tariff schedule and ente

Importers of HS 2105.00 (described in general note 15 of the tariff schedule and ente) from Korea, South actually paid 17.87% on the taxed portion of the value in 2026-06 — 17.87% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 20%. Over the window the rate on the taxed portion moved 21.75% → 17.87%, with the largest single step -10.3pp in 2025-12. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 20% — importers actually paid 17.87%, so the trade-war overlay added -2.1 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "2105.00", origin: "Korea, South") · see it at trimtabist.com/tariffs

South Korea paid 17.87% on HS 2105.00 — the schedule says 20% Collected rate on the taxed value — measured from US duty receipts, not the rulebook 17.87% HTS base 20% — the rulebook floor2023-072024-122026-06 Measured · as-of 2026-06 · Trimtab US Tariffs & Trade Ledger · trimtabist.com

HS 2105.00. The schedule base rate is 20%; importers from South Korea actually paid 17.87% on the dutiable value in 2026-06 — the trade-war overlay added -2.1 points, measured at the border. Measured, not modelled.

Over the window the collected rate moved 21.75% (2023-07) → 17.87% (2026-06), largest single step -10.3pp in 2025-12.

Landed cost vs the benchmark

Korea, South's lower duty (17.87% vs 26.28%) lets it price up to 7.1% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $2.42/kg vs $3.51/kg (duty in, freight out).

Go deeper

All goods from South Korea · the whole tariff ledger · 2 CBP rulings cite this code · reproduce: tariff_story(hs: "2105.00", origin: "South Korea") via /connect. Not customs or legal advice.

In print: “What South Korea actually pays on described in general note 15 of the tariff schedule and ente (HS 2105.00)” — Trimtab US Trade Ledger (TT-010 Duty receipts), US Census imports-for-consumption records — trimtabist.com/tariff/210500/south-korea