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U.S. Notes (con.) (k) As provided in headings 9903.05.38, 9903.05.39, 9903.05.48, 9903.05.49, 9903.05.70, 9903.05.71 and 9903.05.73–9903.05.76, for any good of a member state of the European Union, Japan, South Korea, Switzerland or Taiwan 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. For headings 9903.05.39 and 9903.05.76, articles for which the applicable column 1 duty rate is less than 10 percent, the sum of the column 1 duty rate and the additional ad valorem rate of duty is 10 percent ad valorem. For headings 9903.05.49, 9903.05.71 and 9903.05.74, articles for which the applicable column 1 duty rate is less than 12.5 percent, the sum of the column 1 duty rate and the additional ad valorem rate of duty is 12.5 percent ad valorem. Harmonized Tariff Schedule of the United States Revision 15 (2026) Annotated for Statistical Reporting Purposes XXII 99 - III - 423