Garden and outdoor goods often sit at the intersection of two heavily layered tariff regimes: plastics and resins (HTS chapter 39) and iron and steel articles (HTS chapter 73), both of which can draw additional duties on top of the base rate. A patio set, planter, or hose reel that landed cheaply two years ago may now carry a much higher all-in rate once steel-derivative and country-specific actions are applied, though how much higher depends on the exact HS code, the country of origin, and which actions are in force. Because this category is bulky, low-margin, and largely imported, that increase tends to eat directly into per-unit profit rather than getting absorbed in volume.
Representative 2026 estimate stacking base MFN duty (USITC HTS 2026 Rev.10), Section 301 on China-origin goods (USTR), Section 232 on autos and steel/aluminum/copper articles (CRS IN12545), and the 10% Section 122 surcharge that expires 2026-07-24 and is under appeal (Skadden). South Korea duty-free treatment requires meeting USMCA or KORUS rules of origin; non-qualifying goods pay standard MFN duty. Your exact per-SKU duty depends on the precise HS code, which MarginGuard resolves from the live HTS schedule once connected. Not legal or customs advice.
South Korea trades with the United States under KORUS, a free-trade agreement, which means most qualifying goods can enter duty-free provided they meet the agreement's rules of origin. For a Shopify merchant, that duty-free treatment can remove a line item from landed cost compared with sourcing from countries whose goods face standard or higher tariffs. The treatment is conditional: the duty-free rate applies only to goods that actually originate in Korea under KORUS criteria, not to anything merely shipped or finished there. Whether your specific product qualifies, and what rate applies if it does not, turns on its exact HS code and origin, so the representative rate shown on this page is a starting point rather than a quote for your SKU.
South Korea can be a lower-duty alternative to China when goods qualify, because KORUS allows qualifying goods to enter duty-free rather than at the variable and sometimes higher rates Chinese imports can carry. It carries its own trade-offs, and they fall mostly on cost-of-goods and capacity rather than tariffs: Korean manufacturing tends toward higher-value, higher-labor-cost output (electronics, cosmetics and skincare, auto parts, industrial components), so unit prices can run above Chinese equivalents and minimum order quantities may not suit very small runs. The main condition is rules of origin. A factory in Korea that assembles imported Chinese components may not produce a KORUS-originating good, which means the duty break you budgeted for may not apply. To source here for margin safety, confirm with your supplier that the product qualifies as Korean-origin under KORUS, obtain documentation to support that, and price in the higher base cost rather than assuming duty-free entry erases the difference. This is general guidance, not customs advice; verify eligibility with a licensed customs broker for your goods.
That's a single SKU. Across a full catalog the tariff hits every imported product differently depending on its cost and price — which is exactly why margin damage hides until a quarter closes light.
Paste your Shopify URL. In about ten seconds you'll see every SKU that dropped below your target margin after the current South Korea tariffs — and the exact price to charge to recover each one. Free, no login.
Scan your store free →Landed cost = unit cost × (1 + tariff rate). To get back to a target margin M, the recovery price is landed cost ÷ (1 − M). For a $65 patio set from South Korea at a 10% stacked rate, that means charging $59.58 to hold a 40% margin. Round to a clean price point and test it; the point is to stop selling underwater.
Duty here is driven less by the base rate (in the low-single-digit MFN range for this category, with the representative figure shown in the rate box) and more by what the item is physically made of and where it ships from. Steel-framed furniture, fencing, brackets, and fasteners generally classify under chapter 73 and can be exposed to Section 232 steel-derivative duties, while resin and plastic items such as planters, outdoor storage, hoses, and plastic-bodied garden tools generally classify under chapter 39 and may pick up country-specific Section 301 and other layers depending on origin. The attributes that tend to move the rate are the dominant material by weight or value, whether a metal component is treated as steel-derivative, the article's specific function, and the country of origin used for China and other targeted-country actions. Two outdoor products that look identical on a product page can carry very different all-in rates because one has a steel frame and the other is all-aluminum or all-resin. The exact rate still depends on the specific 10-digit HS code and the actions currently in effect.
A common pitfall for this category is classifying a mixed-material outdoor set under one "convenience" code for the whole kit instead of by the component that governs. A cushioned steel-frame patio set is not necessarily one classification covering the textile cushions, the resin side table, and the powder-coated steel frame; for mixed-material kits like this, classification generally turns on which component gives the set its essential character (a concept reflected in the General Rules of Interpretation), and the controlling heading depends on how the specific SKU is built. Merchants often default the full set to a furniture or plastics heading and may miss that a steel frame can pull it into chapter 73 with steel-derivative exposure, which can quietly understate landed cost. Because the exact 10-digit code depends on how the SKU is constructed, it is worth classifying by the dominant structural material rather than by how the product is marketed, and confirming borderline cases with a customs professional.
Because most of this category's added duty tends to come from country-specific steel and China actions rather than the base rate, shifting origin can move the number meaningfully, but only if the change is real. Substantial transformation matters: simply assembling Chinese-made steel frames in a third country generally does not change the origin for Section 301 purposes, and steel-derivative duties may follow the steel's melt-and-pour origin regardless of where assembly happens. The more durable mitigations for outdoor goods include choosing all-aluminum or all-resin versions where the design allows (which can sidestep the steel-derivative layer entirely), consolidating to fewer high-volume SKUs so tariff engineering is worth the effort, and confirming the supplier's true country of melt and origin in writing rather than relying on the shipping origin printed on the invoice. For specific shipments, confirm the exact HS code and origin treatment with a customs professional.
Why did the duty on my patio furniture jump even though the base rate is still low?
The base MFN rate on these goods is in the low single digits, but steel-framed outdoor furniture generally sits in HTS chapter 73 and can pick up Section 232 steel-derivative duties on top of that base. If the steel originates in or is sourced from a targeted country, additional Section 301 or other layers may stack as well. It is the all-in rate, not the base rate, that hits your margin, and how high it lands depends on the exact HS code, the country of origin, and the actions currently in force.
Is my resin planter taxed differently than my steel plant stand?
Often yes. Resin and plastic outdoor items generally classify under chapter 39 and may draw plastics-specific country actions, while steel stands, frames, and brackets generally classify under chapter 73 and can be exposed to steel-derivative duties. Same product family and same shelf, but different chapters and potentially different stacked rates. That is why two visually similar SKUs in your catalog can have very different landed costs, and why it helps to price and forecast them separately based on each item's actual HS code.
Can I avoid the steel tariffs by having my outdoor furniture assembled in another country?
Usually not on its own. For origin purposes what matters is substantial transformation, and bolting together steel frames that were melted and poured in a targeted country generally does not change the tariff origin. Steel-derivative duties may follow the steel's actual origin regardless of where final assembly happens. A more reliable path is sourcing genuinely different construction, such as an all-aluminum or all-resin version, or confirming the supplier's melt-and-pour origin in writing before you commit. For a specific shipment, confirm the HS code and origin treatment with a customs professional.
Do goods from South Korea really enter the US duty-free?
Most qualifying goods can, under the KORUS free-trade agreement. The key word is qualifying: duty-free treatment applies only to goods that meet KORUS rules of origin, not to everything shipped from Korea. Goods that do not qualify fall back to the standard tariff rate for their exact HS code. Confirm your specific product's eligibility before assuming the duty-free rate, and treat the rate shown on this page as a representative figure rather than a quote for your SKU. This is general guidance, not customs advice; verify with a licensed customs broker for your goods.
What makes a product count as 'Korean origin' for the KORUS duty break?
Origin is determined by KORUS rules of origin, not just by where the item ships from or where final assembly happens. Generally a good must be either wholly produced in Korea or substantially transformed there, often with a minimum share of qualifying materials or a required change in tariff classification. A product assembled in Korea from largely imported components may not qualify. Ask your supplier whether the item meets KORUS origin criteria and can supply origin documentation to support a claim. This is general guidance, not customs advice; verify with a licensed customs broker for your goods.
Is sourcing from South Korea cheaper overall than from China?
Not necessarily on unit cost. KORUS can remove or reduce the tariff line that Chinese imports may face, which helps landed cost, but Korean goods often carry higher base manufacturing prices and sometimes higher minimum order quantities. Whether Korea wins on total landed cost depends on your product, order volume, and whether the goods actually qualify for duty-free entry, with the applicable rate turning on the exact HS code. Run the full landed-cost comparison, duty plus unit price plus freight, rather than assuming the duty advantage alone makes Korea the cheaper option. This is general guidance, not customs advice; verify with a licensed customs broker for your goods.
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