helptariff
China → KoreaHS 611030Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of man-made fibresSelf-clearable

의류와 그 부속품(ko) › Sweaters, pullovers, sweatshirts, waistcoats and similar articles, knitted or crocheted

Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of man-made fibres

HS 611030China → Korea

Destination duty
13%
FTA 협정세율 - 중국
VAT (부가가치세)
10%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: 13% (FTA 협정세율 - 중국, 6110301000)
  • VAT (부가가치세): 10%
  • This code covers: Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of man-made fibres

Key points

  • Small-consignment exemption: goods value of US$150 or less for self-use items, and US$200 or less for goods of U.S. origin under KORUS. Same-day shipments from the same sender are aggregated.
  • Import VAT is 10%, charged on the customs value plus duty plus any individual consumption or liquor tax.
  • A customs broker is not mandatory. The importer may self-file in UNI-PASS, and an individual needs a personal customs clearance code.
  • FTA preference needs a certificate or declaration of origin: KORUS for U.S. origin, the Korea-China FTA or RCEP for Chinese origin. Korea and Taiwan have no agreement, so the basic or WTO rate applies.
  • Whether a product requirement applies depends on the HS code. Food, cosmetics, electrical goods and radio equipment must clear their agency requirement before customs clearance can proceed.

As of: 2026-02-12

2Classification

HS6 names

  • ko인조섬유로 만든 것
  • enJerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of man-made fibres
  • zh_hant人造纖維製套頭衫、無領開襟上衣、外穿式背心及類似品，針織或鈎針織者
  • zh_hans人造纤维制套头衫、无领开襟上衣、外穿式背心及类似品，针织或钩针织者

Korea tariff lines

LineDescription
6110301000합성섬유제의 것
6110302000재생 또는 반합성섬유제의 것
China export-side line (reference)
  • 61103000-化学纤维制

Top 3 Korea rulings

  • Waistcoats of synthetic fibres knitted; VEST PULLOVER; KN020KE- 합성섬유 주기제의 편물로 만든 웨이스트코트[민소매 상의이며, 전면은 단추로 완전 개폐되며, 의류 밑 부분에 골이 진(ribbed) 허릿단이 있음] - 제시성분 : Acrylic 56%, Nylon 36%, Wool 8%
  • Cardigan of synthetic fibres, knitted; MENS JACKET DAS0085합성섬유 편물제(외부표면)의 누비 원단으로 만든 카디건(칼라가 없고 넥라인을 중심으로 단추로 완전 개폐가 가능하며, 왼편이 오른편 위로 잠기도록 디자인되어 있고, 긴소매에 밑단은 허리까지 내려오며, 소매에 조이는 부분이 있음) 제시성분 : 내면(면 100%), 중면(폴리에스테르 100%), 외면(아크릴 50%...
  • [제시품명] WOMENS UNDERWEAR DAS6049합성섬유 편물제의 상의ㆍ하의가 함께 종이박스에 소매 포장 - 상의 : 넥라인은 원형이고, 전면 부분에 오프닝이 없는 긴 소매에 밑단은 허리까지 내려오는 구조로 내부에 기모처리 되어있음 - 하의 : 허리에 밴드가 있으며, 전면부분은 오프닝이 없고, 엉덩이 부분에 패널이 박음질 되어 있고 밑단은 발목까지 내려오는...

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As of: 2026-02-12

3Duty & tax

Rate available to China origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 중국FTA RCEP - 중국
6110301000합성섬유제의 것13%35%13%6.5%
6110302000재생 또는 반합성섬유제의 것13%35%0%6.5%
  • · Tax base = customs value (CIF) + duty + individual consumption tax, liquor tax, education tax and special rural development tax where they apply.
  • · Duty is calculated at whichever rate in the tariff schedule applies: basic rate (A), WTO rate (C), or an FTA preferential rate.
  • · Small self-use consignments may instead be assessed at the simplified combined rate under Article 81 of the Customs Act, which rolls duty and internal taxes into one figure.
  • · Individual consumption tax applies only to listed goods such as certain cosmetics, precious metals and vehicles; alcohol carries liquor tax and education tax separately.
  • · A business importer can normally credit the import VAT as input tax, so the final cost differs between businesses and individuals.

Landed-cost estimate

Duty rate used
13%
Customs value
—
Duty
—
VAT (부가가치세)
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-02-12

4Requirements

No requirement matching this HS code was found in our data (as of 2026-08-27). That is not a guarantee that none applies.

Agencies involved

  • Korea Customs Service (KCS)Import clearance, assessment and collection of duty, origin and product-requirement verificationcustoms.go.kr
  • UNI-PASSThe national customs information system: declarations, personal clearance codes, clearance statusunipass.customs.go.kr
  • KCS FTA PortalOrigin certification method by agreement, rate lookup, retroactive claimscustoms.go.kr
  • Ministry of Food and Drug Safety (MFDS)Imported food, health functional food, cosmetics, medicines and medical devicesmfds.go.kr
  • Korean Agency for Technology and Standards (KATS) / Product Safety Information CentreKC safety certification and safety confirmation for electrical and consumer productssafetykorea.kr
  • National Radio Research Agency (RRA)Conformity assessment for broadcasting and communications equipmentrra.go.kr

As of: 2026-08-27

5Documents

China export documents

  • Export goods declaration (出口货物报关单)
    Issued by:
    Consignor or an entrusted customs broker, filed through the Single Window
    When:
    Before the goods are loaded

    Cross-border e-commerce exports use dedicated supervision codes such as 9610, 9710 and 9810.

    Official page
  • Commercial invoice and packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Description, specification, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from them.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued after loading

    Used for settlement and for the buyer to take delivery, and forms part of the export refund evidence.

    Official page
  • Export licence or dual-use item and technology export licence
    Issued by:
    Ministry of Commerce and its authorised issuing bodies
    When:
    Before declaration, for controlled or licensed goods

    Dual-use items require end-user and end-use checks, and some items sit on their own dedicated control lists.

    Official page
  • Export inspection and quarantine documents
    Issued by:
    Customs
    When:
    Completed before declaration, for goods on the statutory inspection catalogue

    Includes sampling, inspection, quarantine treatment and the corresponding certificates.

    Official page
  • Certificate of origin
    Issued by:
    Customs or the China Council for the Promotion of International Trade (CCPIT)
    When:
    When the buyer claims a preferential rate at destination

    Covers RCEP and Korea-China FTA certificates, ECFA certificates for early harvest goods going to Taiwan, and ordinary certificates of origin.

    Official page
  • Customs brokerage agreement
    Issued by:
    Exporter and customs broker
    When:
    Before entrusting the broker

    Sets out each party's declaration responsibilities and the scope of the authorisation.

    Official page
  • Export VAT refund documents
    Issued by:
    Exporter
    When:
    After the goods are declared for export and payment is received

    Special VAT invoices or purchase documents, export declaration data and the receipt of foreign exchange.

    Official page
  • Booking note or shipping order
    Issued by:
    Carrier or freight forwarder
    When:
    Obtained after booking

    The basis on which goods enter the customs supervision area and are loaded.

    Official page

Korea import documents

  • Import declaration (수입신고서)
    Issued by:
    Importer or customs broker, filed electronically in UNI-PASS
    When:
    After the goods enter the bonded area; pre-arrival filing is also allowed

    The form and the way it is completed are prescribed by the KCS notification on import clearance. Paperless (P/L) declarations require no attachments.

    Official page
  • Import declaration certificate (수입신고필증)
    Issued by:
    Customs
    When:
    Issued when the declaration is accepted

    The release document, also used as evidence for input VAT credit and for cost accounting.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    The primary basis for the customs value. Incoterms, currency, unit price and total must be unambiguous.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Used for reconciliation during physical examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Evidence of carriage and of the right to take delivery; reconciled against the cargo manifest.

    Official page
  • Certificate or declaration of origin
    Issued by:
    Issuing body in the exporting country, or the exporter under self-certification
    When:
    When claiming a preferential rate

    KORUS uses self-certification, the Korea-China FTA uses an authority-issued certificate, and RCEP follows the mechanism set in the agreement. A retroactive claim is possible for a period after release.

    Official page
  • Product requirement documents
    Issued by:
    MFDS, KATS, National Radio Research Agency and others
    When:
    Before or together with the declaration

    For example the imported-food declaration certificate, cosmetics paperwork, KC safety certification or safety confirmation for electrical and consumer products, and conformity assessment for radio equipment.

    Official page
  • Personal customs clearance code (개인통관고유부호)
    Issued by:
    Korea Customs Service
    When:
    Obtained before an individual imports

    A 13-character code used instead of the resident registration number when an individual is the importer.

    Official page
  • Business registration certificate
    Issued by:
    National Tax Service
    When:
    When a business imports

    Used with the trade business number to identify the importer.

    Official page

6Procedure

  1. Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
  2. Entry into a bonded areaThe goods move into a bonded area such as a CY, CFS or bonded warehouse. A declaration can be filed from that point, or earlier as a pre-arrival or pre-departure declaration when speed matters.
  3. Import declarationThe importer or a customs broker files the declaration in UNI-PASS with the HS code, customs value, origin, the rate claimed including any FTA preference, and any product requirement.
  4. Document review and examinationThe declaration is routed as paperless, document review or physical examination. Goods subject to a product requirement wait until the relevant agency has confirmed it.
  5. PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
  6. Acceptance and releaseOnce the import declaration certificate is issued the goods leave the bonded area. Amendment, refund claims and duty drawback follow their own separate procedures.
  1. Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
  2. Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
  3. Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
  4. Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
  5. ReleaseThe goods leave the airport bonded area.
  1. Express clearance listThe express operator submits the clearance list to customs before arrival. For an individual importer it must carry the personal customs clearance code.
  2. Choosing the trackLow-value self-use goods go through list clearance; everything else goes through a simplified or a full declaration. Goods excluded from list clearance, such as medicines, health functional foods, some foods and cosmetics and electrical goods, must be declared regardless of value.
  3. Exemption testSelf-use goods with a goods value of US$150 or less, or US$200 or less for U.S. origin, are free of duty and VAT. Same-day shipments from the same sender are added together for the test.
  4. Assessment and paymentAbove the threshold the whole value is taxable, and small self-use consignments may be assessed at the simplified combined rate. Express operators normally advance the tax and bill the recipient.
  5. Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
  1. Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
  2. Personal allowanceThe basic allowance is US$800, with separate allowances for alcohol, tobacco and perfume.
  3. Voluntary declarationDeclaring goods above the allowance voluntarily earns a reduction in the duty; failing to declare and being found out attracts a penalty surcharge.
  4. Commercial goodsGoods carried for sale need an ordinary import declaration even when hand-carried, and any product requirement still applies.
Show China export-side steps
  1. Registration and preliminary checksComplete customs registration and any export refund registration; look up the regulatory conditions and refund rate for the commodity code to see whether a licence or statutory inspection applies.
  2. Book, prepare and obtain permitsBook with the carrier and obtain the shipping order, complete packing and marks, and obtain the export licence, dual-use licence and export inspection where required.
  3. DeclarationFile the export goods declaration through the Single Window before loading, either directly or through a customs broker.
  4. Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
  5. Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
  6. Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.

7Difficulty

Self-clearable

Score: 0.22

A signal derived from public data, not advice.

Why this reading

  • regime[KATS] Adult apparel sits at supplier’s declaration of conformity (self-test and labelling) and is not a customs-verified item; garments aimed at children up to 13 escalate to the children’s product regime.kats.go.kr2026-09-07
  • ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesunipass.customs.go.kr2026-09-07

Components

Import requirements0.00세관장확인 대상 요건 없음 (UNI-PASS 요건 목록 기준) unipass.customs.go.kr
Classification ambiguity0.64KR 결정례 74건 · 하위 세번 2종으로 분산 unipass.customs.go.krUS CROSS 5422건 중 복수 세번 결정 비율 26% · 같은 사건에서 함께 검토된 다른 HS6 192개 rulings.cbp.gov
Regulatory regime0.22전기용품 및 생활용품 안전관리법 — 가정용 섬유제품 공급자적합성확인 kats.go.kr
China origin-side note: No per-HS China export requirement table held; CIQ inspection and export licensing must be checked separately.

As of: 2026-09-07

8Cases

  • Waistcoats of synthetic fibres knitted; VEST PULLOVER; KN020KE- 합성섬유 주기제의 편물로 만든 웨이스트코트[민소매 상의이며, 전면은 단추로 완전 개폐되며, 의류 밑 부분에 골이 진(ribbed) 허릿단이 있음] - 제시성분 : Acrylic 56%, Nylon 36%, Wool 8%Decided line: 6110301000Date: 2026-03-19
  • Cardigan of synthetic fibres, knitted; MENS JACKET DAS0085합성섬유 편물제(외부표면)의 누비 원단으로 만든 카디건(칼라가 없고 넥라인을 중심으로 단추로 완전 개폐가 가능하며, 왼편이 오른편 위로 잠기도록 디자인되어 있고, 긴소매에 밑단은 허리까지 내려오며, 소매에 조이는 부분이 있음) 제시성분 : 내면(면 100%), 중면(폴리에스테르 100%), 외면(아크릴 50%...Decided line: 6110301000Date: 2025-08-13
  • [제시품명] WOMENS UNDERWEAR DAS6049합성섬유 편물제의 상의ㆍ하의가 함께 종이박스에 소매 포장 - 상의 : 넥라인은 원형이고, 전면 부분에 오프닝이 없는 긴 소매에 밑단은 허리까지 내려오는 구조로 내부에 기모처리 되어있음 - 하의 : 허리에 밴드가 있으며, 전면부분은 오프닝이 없고, 엉덩이 부분에 패널이 박음질 되어 있고 밑단은 발목까지 내려오는...Decided line: 6110301000Date: 2025-06-26
  • [제시품명] MENS UNDERWEAR DCF0026합성섬유 편물제의 상의ㆍ하의가 함께 종이박스에 소매포장 - 상의 : 넥라인은 원형이고, 전면 부분에 오프닝이 없는 긴 소매에 밑단은 허리까지 내려오는 구조로 내부에 기모처리 되어있음 - 하의 : 전면부분에 트임이 있고, 허리에 밴드가 있으며, 밑단은 발목까지 내려오는 구조로 내부에 기모처리 되어있음 - 제시성...Decided line: 6110301000Date: 2025-06-26
  • Pullovers of synthetic fibres; WS4KLR합성섬유(나일론 82%, 폴리우레탄 18%)제 편물로 만든 풀오버(원형의 스탠딩 칼라가 있고, 오프닝이 없으며, 밑단에 조이는 부분이나 주머니가 없는 상반신을 덮는 긴소매 의류) - 용도: 아동용 래쉬가드(Rashgaurd) - 물품사진:Decided line: 6110301000Date: 2025-04-24
  • Pullover of synthetic fibres; XFK2TS1009-1/2; TC25XM1003- (개요) 합성섬유 주성분(나일론 55%, 폴리에스테르 41%, 스판덱스 4%)의 편물로 만든 여성용 풀오버 - (디자인) 원형 넥라인에 오프닝이 없으며, 머리부터 뒤집어 입는 구조이며 허리 바로 위까지 내려오며, 소매단 및 허릿단에 골이 진 웨이스트 밴드가 있는 반팔 소매 의류Decided line: 6110301000Date: 2025-03-21
  • Pullovers, knitted or crocheted; XFK2TE1010; TC25XM1004합성섬유제 편물로 만든 풀오버(원형 넥라인에 전면부분은 개폐가 되지 않고 밑단에 조이는 부분이 있는 상반신을 덮는 소매가 없는 의류) - 용도: 의류 - 물품사진:Decided line: 6110301000Date: 2025-03-21
  • SW068(GD5/GE1)ㅇ 물품개요 - 합성섬유(폴리에스테르 92%, 폴리우레탄 8%)제 편물로 만든 풀오버(상의)와 소녀용 긴바지(하의)를 각각 소매용으로 세트포장한 것 - 상의: 주로 회색계 원단으로 구성되며, 전면부분에 오프닝이 없고, 긴팔 소매가 있으며, 허리까지 길이의 상반신을 덮는 의류로서 목, 소매끝, 허리 밑단에 웨이...Decided line: 6110301000Date: 2024-04-25
  • Pullover of synthetic fibres; 두굿 에어얀 카라니트; MXKT7103- (개요) 합성섬유 주성분(나일론40%, 아크릴35%, 폴리에스터 22%, 모3%)의 편물로 만든 풀오버 - (디자인) 카라가 있고, 넥라인을 기점으로 부분적으로 트임과 단추가 있으며, 긴팔 소매가 있고, 의류 밑 부분에 골이 진 허릿단이 있음, 가로, 세로 방향으로 각각 바늘코(stitch) 수가 1센티미...Decided line: 6110301000Date: 2024-01-09
  • 빅카라 스웻융 셋업; CIMS22T33- 합성섬유제 파일편물로 만든 노란색계 상의 1점과 하의 1점을 소매포장한 것 (상의와 하의는 치수가 적합하거나 조화롭게 되어 있음) · 상의: 상반신을 덮는 긴소매로서 백색계 편물제 깃(collor)이 있고, 넥라인을 기점으로 전면이 슬라이드파스너로 부분 개폐되며, 밑단은 허리까지 내려오고 소매 끝부분과 허...Decided line: 6110301000Date: 2023-05-04
  • Waistcoats of synthetic fibres knitted; FUR FLEECE VEST- 기모가공 편물의 겉감과 파일 편물의 안감으로 제조한 합성섬유제 웨이스트코트[민소매 상의이며, 스탠딩 칼라가 있고 전면은 슬라이드 파스 너로 완전 개폐되며, 허리 양쪽에 주머니가 있고 밑단이 허리 아래로 내려오 는 형태] - 물품 이미지Decided line: 6110301000Date: 2022-09-21
  • Pullover of artificial fibres, knitted ; WOMEN KNITTED SWEATER (AF04KB01)ㅇ 비스코스 레이온 주성분(50% 초과)의 편물로 만든 풀오버형의 긴소매 상의로 앞트임이 없으며, 밑부분에 골이 진 허릿단이 있고, 넥라인이 목 위로 올라오는 형태임 - (재질) 비스코스레이온 50.4%, 폴리에스터 28.7%, 나일론 20.9% ㅇ 물품 이미지Decided line: 6110302000Date: 2022-06-14
  • Pullover Of synthetic fibres, knitted; HIGH NECK T-SHIRTS; SPGFCNRL231M- 합성섬유제(제시성분 : 폴리에스테르100%) 편물로 만든 흑색계 긴소매 트레이닝용 상의 - 목 부분은 양옆으로 고리가 있어 귀에 고정시켜 코를 덮을 수 있도록 길게 디자인 되어 있고, 후면부에 조일 수 있는 끈이 있으며, 몸판 전면은 개폐되지 않고, 밑단은 조이는 부분이 없이 허리 아래까지 내려오고, 내부...Decided line: 6110301000Date: 2022-01-20
  • Waistcoats of synthetic fibres, knitted; LSA 3019일면은 양모제 파일 편물, 이면은 합성섬유제 편물로 양쪽면 모두 사용할 수 있도록 디자인된 웨이스트코트(넥라인을 기점으로 전면이 완전 개폐되며, 클로저와 소매가 없고 허리 양측에 주머니가 있으며 옷감 내부에 패드가 없고 허리부분에 벨트가 있으며 밑단은 무릎정도까지 내려옴)Decided line: 6110301000Date: 2021-02-25
  • Pullover of artificial fibres, knitted; LADIES KNIT SHIRTS; HDCT102A- 재생·반(半)합성 섬유(모달94%)제의 편물로 만든 긴소매 상의(오프닝이 없고, 넥라인이 목 위로 올라오는 스탠드업 칼라와 유사한 형태로 밑단이 허리까지 내려오는 구조) - 신청물품 이미지Decided line: 6110302000Date: 2021-01-15
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Sources: Korea Customs Service: Import clearance · Korea Ministry of Government Legislation (Easy Law): overseas direct purchase, duty and VAT calculation · Korea Law Information Center: Customs Act and its Enforcement Rules · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korean Agency for Technology and Standards: product safety certification · Ministry of Food and Drug Safety · China International Trade Single Window · GACC online service guide: enterprise registration and declaration · General Administration of Customs of China · Ministry of Commerce of China · State Taxation Administration: export VAT refund · China Council for the Promotion of International Trade

I am a: Customs broker — Changes which blocks are emphasised