Duties

US trade agreements in the tariff, and column 2

Independent site, not a government agency or a customs broker. General information, not legal advice or customs advice.

Pick a partner and turn the claim on: which duty falls away, and which stays.

Try an agreement claim

T-shirts, singlets, tank tops and similar garments, knitted or crocheted > Of cotton

Where the goods were made, not where they ship from.

Price paid for the goods, without international freight and insurance.

Claim the South Korea trade agreement?

Duties and customs fees

$1,697

6109.10.00: duties $1,650, 16.5% of value

Ordinary duty (16.5%)
Column 1 General
$1,650
Section 301, 60 economies (up to 12.5%)
Brings ordinary duty up to 12.5% of value, no more
$0
Merchandise processing fee
0.3464% of value, min $34.58, max $670.86
$35
Harbor maintenance fee
0.125% of value, ocean cargo at covered ports
$13

Rates of 2026 HTS Revision 22, read on 2026-11-02. Antidumping and countervailing duties, state taxes and USTR exclusions are not included. Estimate, not a customs ruling. Everything you enter stays in this browser: nothing is sent or stored.

Link to this calculation · Method

The Special column of the US tariff gives lower rates under free trade agreements and preference programs, marked by symbols defined in general note 3(c). A claim changes the ordinary duty on a line. As we read the notes, it does not change most of the rest. Under U.S. note 52, agreement goods stay subject to the 60-economy Section 301 duty, unless an exemption applies, such as goods entered free under USMCA from Canada or Mexico. The Section 232 metals duty also stays. So a T-shirt from South Korea on 6109.10.00, with its 16.5% ordinary duty, can lose that rate under the Korea agreement, and it still owes the country duty up to the note’s total, which is calculated differently once ordinary duty is low. At the far end, column 2 rates apply to goods of Belarus, Cuba, North Korea and Russia, according to general note 3(b). Read in 2026 HTS Revision 22 on November 2, 2026.

Without any claim, for comparison

T-shirts, singlets, tank tops and similar garments, knitted or crocheted > Of cotton

OriginDutyShare of valueLayers
European Union$1,65016.5%Ordinary duty
Japan$1,65016.5%Ordinary duty
South Korea$1,65016.5%Ordinary duty
Taiwan$1,65016.5%Ordinary duty
Any other country$1,65016.5%Ordinary duty
Mexico$2,65026.5%Ordinary duty + Section 301, 60 economies
India$2,65026.5%Ordinary duty + Section 301, 60 economies
United Kingdom$2,65026.5%Ordinary duty + Section 301, 60 economies
Canada$2,65026.5%Ordinary duty + Section 301, 60 economies
Vietnam$2,90029%Ordinary duty + Section 301, 60 economies
Thailand$2,90029%Ordinary duty + Section 301, 60 economies
China$3,65036.5%Ordinary duty + Section 301, 60 economies + Section 301 on China, List 4A
Brazil$5,40054%Ordinary duty + Section 301, 60 economies + Section 301, Brazil

Without a trade agreement claim or USTR exclusion, and before fees. Everything you enter stays in this browser: nothing is sent or stored.

Rates read by Radif Partners · Editorial policy · Method and sources

Symbols in the Special column

From general note 3(c) and U.S. note 52 of 2026 HTS Revision 22, read on November 2, 2026.
PartnerSymbolCountry duty in note 52
AustraliaAU12.5%
BahrainBH12.5%
Canada, Mexico (USMCA)S, S+10%, removed for goods entered free
ChileCL12.5%
ColombiaCO12.5%
Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaP, P+See the rates page
IsraelIL12.5%
JapanJPtotal 12.5%
JordanJO10%
South KoreaKRtotal 12.5%
MoroccoMA12.5%
OmanOM12.5%
PanamaPANot on the list we read
PeruPE12.5%
SingaporeSG12.5%

Other symbols include D for AGOA and E for the Caribbean Basin. We did not verify their current status, so the calculator does not offer them.

A worked line

The tool above uses South Korea’s total of 12.5%. Without a claim, ordinary duty on the T-shirt line is above that total, so no country duty is due. With a successful claim, ordinary duty falls, and the country duty fills the gap, up to the total. So the bill may fall less than the headline rate suggests.

Column 2

A rate in column 2 can be many times the general rate. For that T-shirt line, it is 90%. Russia is in that column, and is also listed in the 60-economy action. The calculator shows both.

Making the claim

A claim requires meeting the rule of origin, and you must keep documents. See the certificate page for USMCA, and the origin rules.

Questions importers ask

Does a free trade agreement mean no tariff at all?

Not any more. An agreement can bring the ordinary rate down, often to zero, when the goods meet its rules of origin and you make a claim. Additional duties in chapter 99 follow their own notes: the country duty generally stays, with an exemption for USMCA goods entered free and a few others, and Section 232 mostly stays. Check each layer in the calculator with the claim on.

Is GSP still available for imports?

The tariff still shows the GSP symbol A in the Special column, but we did not verify its current status when we read the schedule. The calculator does not apply it. If you think your goods may qualify, check with CBP or the Trade Representative whether the program is in force, as it has lapsed in the past, and a claim needs specific conditions.

Are goods from Israel or Jordan covered by an agreement?

Yes, both have symbols in the tariff, IL for Israel and JO for Jordan. Jordan also has a long list of exempted codes under U.S. note 52(j), and the country rate for each is on our country page. Enter the code in the calculator with the claim on. Each agreement has its own rules of origin in general note 3(c) and the notes it cites.

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Official sources behind this page

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Independent publisher of a reference to US import duties: the tariff schedule, additional duties by origin, customs fees and freight measures, with free calculators

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US tariff schedule 2026, read in the USITC files and the Federal Register, last checked on