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U.S. Notes (con.) (56) Zambia, subject to an additional duty of 17% (57) Zimbabwe, subject to an additional duty of 18% (xix) As provided in headings 9903.02.19, 9903.02.20, 9903.02.72, 9903.02.73, 9903.02.79, 9903.02.80, 9903.02.82, 9903.02.83, 9903.02.87, and 9903.02.88, for any good of the European Union, Japan, South Korea, Switzerland, or Liechtenstein subject to a specific or compound rate of duty under column 1-General, the ad valorem equivalent rate of duty of such good shall be determined by dividing the amount of duty payable under column 1-General by the customs value of the good. For example, if a good were subject to a specific duty of 50 cents per kilogram, and one kilogram of the good were entered with a customs value of $10, then the ad valorem equivalent rate of duty would be obtained by dividing 50 cents by $10, yielding 5 percent. For any good of South Korea for which a specific or compound rate of duty under column 1-Special is properly claimed, the ad valorem equivalent rate of duty shall be determined in the same manner. Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 15