Articles of apparel and clothing accessories, knitted or crocheted › waistcoats and similar articles
Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of man-made fibres
HS 611030Korea → Taiwan
1Overview
- Destination duty: 10.5% (Column 1, 61103000009) — No preferential agreement with Korea — the basic / MFN rate applies.
- Business tax (營業稅): 5%
- This code covers: Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of man-made fibres
- Regime to watch: Taiwan express low-value exemption and frequency capExpress consignments up to NT$2,000 are duty free, but a consignee exceeding six such entries in a half-year loses the exemption and moves to a formal declaration.web.customs.gov.tw
Key points
- De minimis: a consignment with a dutiable value of NT$2,000 or less is free of duty, business tax and commodity tax. More than six such exempt releases by the same taxpayer in a half-year makes them a frequent importer, and the exemption stops.
- Business tax is 5%, collected by customs. A trade promotion service fee of 0.04% also applies, plus commodity tax on listed categories and tobacco and alcohol tax.
- Using a customs broker is not mandatory; the taxpayer may file directly, but the declaration still goes through the Single Window electronically.
- Express consignments are graded by dutiable value: X1 (documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000, which requires a full import declaration).
- Before importing from mainland China, check the import-rule column for MW0 (not permitted) or MP1 (permitted with conditions). For express consignments addressed to an individual, the declaration is only accepted once the consignee has completed real-name verification in the EZ WAY app.
Key points on the origin side
- There is no export duty, but an export declaration is still required. Goods that are not drawback-eligible and are worth FOB KRW 2,000,000 or less can go through list clearance instead of a full declaration, and e-commerce and similar consignments worth FOB KRW 5,000,000 or less can use the simplified export declaration (Notice on Export and Re-export Clearance, article 55(1)8 and article 43(1)).
- The loading deadline is 30 days from acceptance of the export declaration, extendable up to one year with cause.
- The export permit is the evidence for VAT zero-rating and the basis for a drawback claim (VAT Act art. 21; Drawback Special Cases Act art. 14).
- Strategic-goods status must be determined before export; if the item qualifies, an export licence from the Ministry of Trade, Industry and Energy through KOSTI is required.
- An FTA certificate of origin is needed when the buyer claims preference at destination: KORUS is self-certified, the Korea-China FTA is authority-issued.
As of: 2026-07-29 · Guidance as of: 2026-09
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
Taiwan tariff lines
| Line | Description |
|---|---|
| 61103000009 | 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Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of man-made fibres |
Korea export-side line (reference)
- 6110301000합성섬유로 만든 것
- 6110302000재생ㆍ반(半)합성 섬유로 만든 것
As of: 2026-07-29
3Duty & tax
No preferential agreement with Korea — the basic / MFN rate applies.
| Line | Description | Column 1 | Column 2 | Column 3 |
|---|---|---|---|---|
| 61103000009 | 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 | 10.5% | 0% | 12.5% |
Destination costs beyond the duty (internal taxes and fees)
about +5.57% beyond the dutyWhat the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.
| Item | Rate | Legal basis | As of · source |
|---|---|---|---|
| Trade-promotion service fee 0.04%0.04% of (customs value (CIF)); not collected where the amount payable is 100 TWD or less. | 0.04% | 貿易法 第21條之1 · 貿易法施行細則 第17條 · 推廣貿易服務費免收項目範圍(2024-02-02) | As of: 2026-09經濟部國際貿易署 — 推廣貿易服務費 |
| Business tax (營業稅)5% of (customs value (CIF) + duty). | 5% | 加值型及非加值型營業稅法 第41條 | As of: 2026-09財政部關務署 — 海關如何課徵進口貨物營業稅? |
Caveats
- Trade-promotion service fee 0.04% is not collected where the amount payable is 100 TWD or less. The calculator does not apply that floor, because it does not know which currency you typed.
- Excise and requirement lists are written at the national tariff line, not at HS6. An HS6 code can only give the general picture.
- A small or personal consignment may go through a different regime with a different tax result — see the routes listed below.
- De minimis: NT$2,000 per-consignment exemption.
- Information only, as of 2026-09-09. The rates and the customs value fixed on the entry date control — verify with the customs authority or a licensed broker.
De minimis
NT$2,000 per-consignment exemption
A consignment with a dutiable value of NT$2,000 or less is free of customs duty, business tax and commodity tax. The trade-promotion fee is in practice not collected in this range either, because of its NT$100 floor.
· More than six such duty-free releases by the same taxpayer within a half-year (Jan–Jun / Jul–Dec) triggers a 頻繁進口 designation and the exemption is withdrawn.
· Alcohol, tobacco and tariff-quota agricultural products are excluded regardless of value.
- Threshold:
- 2000 TWD
- Legal basis:
- 關稅法 第49條
Other clearance routes (3)
- X2 low-value duty-free express consignment (≤ NT$2,000)effective rate about 0%duty 0%
Cleared on a simplified declaration with no tax charged. Only the C1 (no review, no inspection) or C3 (physical inspection) channels are assigned.
- Applies when:
- Air express consignment with a dutiable value of NT$2,000 or less
- Limits:
- 2000 TWD/shipment
- X3 low-value dutiable express consignment (NT$2,001–50,000)
Cleared on a simplified declaration, but duty and business tax are charged normally. Goods subject to import controls, drawback, quota, special duties or the special-goods tax must use a full 進口報單.
- Applies when:
- Air express consignment with a dutiable value between NT$2,001 and NT$50,000
- Limits:
- 2001 TWD/shipment · 50000 TWD/shipment
- EZ WAY real-name verification — required for individual consignees
An import express consignment addressed to an individual is only accepted for declaration once the consignee has completed real-name verification in the EZ WAY app, binding a mobile number to an ID or residence-permit number. Without it clearance is held until corrected. Basis: 空運快遞貨物通關辦法 §17(3); enforced in the clearance system since 2020-05-16.
- Applies when:
- Any import express consignment addressed to an individual
Information, not advice. What is actually charged is fixed by Customs on the dutiable value and the rates in force on the entry date. 貨物稅 and 菸酒稅 fall only on goods listed in their statutes, which an HS6 code cannot settle. Verify with the Customs Administration or a licensed 報關業者.
As of: 2026-09-09
- · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
- · Trade promotion service fee: 0.04% (four per ten thousand) of the customs value, under art. 21-1 of the Foreign Trade Act and art. 17 of its enforcement rules; it is not collected where the amount payable is NT$100 or less.
- · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
- · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
- · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.
Landed-cost estimate
- Duty rate used
- 10.5%
- Customs value
- —
- Duty
- —
- Trade-promotion service fee 0.04% (0.04%)
- —
- Business tax (營業稅)
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
As of: 2026-07-29
4Requirements
No destination import-rule code is recorded against this HS6. The regimes below come from the regulatory-regime table; re-check once the tariff line is fixed.
- 一般紡織品 — 중문 표시(標示) 위주
Adult apparel mainly needs Chinese labelling (fibre content, origin, care) under the Commodity Labeling Act; infant garments are BSMI legal-inspection items (formaldehyde).
- Agency:
- BSMI
Agencies involved
- Customs Administration, Ministry of FinanceImport clearance, tariff classification, valuation, and collection of business tax and commodity taxweb.customs.gov.tw
- Customs-Port-Trade Single WindowElectronic platform for import and export declarations, import regulation lookup and paymentportal.sw.nat.gov.tw
- International Trade Administration, Ministry of Economic AffairsImport and export regulations, import permits, control of mainland Chinese goods (MW0 / MP1)trade.gov.tw
- Bureau of Standards, Metrology and Inspection (BSMI)Inspection and certification of listed commodities and product safety markingbsmi.gov.tw
- Taiwan Food and Drug Administration (TFDA)Border inspection of imported food, cosmetic product listing and product information filesfda.gov.tw
- Animal and Plant Health Inspection Agency, Ministry of AgricultureQuarantine of imported animals, plants and their productsaphia.gov.tw
As of: 2026-08-27
5Documents
Korea export documents
- Export declaration (수출신고서)
- Issued by:
- Exporter or customs broker, filed in UNI-PASS
- When:
- Before loading
Carries the HS code, quantity, value, terms of sale, origin and whether drawback will be claimed.
Official page - Export declaration certificate (수출신고필증)
- Issued by:
- Customs
- When:
- Issued when the declaration is accepted
Used for zero-rated VAT, duty drawback claims, trade finance and insurance.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the shipping documents
The destination customs authority uses it to set the customs value, so description, quantity, unit price, terms and origin must be accurate.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the shipping documents
Carton-level contents, weights, dimensions and marks.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued after loading
Used for payment, including under a letter of credit, and for the buyer to take delivery.
Official page - FTA certificate of origin
- Issued by:
- Customs, the Korea Chamber of Commerce and Industry, or the exporter under self-certification
- When:
- Before the buyer claims preference
KORUS is self-certified with no prescribed form; the Korea-China FTA is authority-issued; RCEP follows the mechanism in the agreement. There is no agreement with Taiwan.
Official page - Strategic goods determination or export licence
- Issued by:
- Korea Strategic Trade Institute (KOSTI), Ministry of Trade, Industry and Energy
- When:
- Before exporting the item concerned
Dual-use items go through self-classification or an expert determination, and an export licence where one is required.
Official page - Health or quarantine certificate for export
- Issued by:
- MFDS, Animal and Plant Quarantine Agency and others
- When:
- When the destination requires it
For example a health certificate for exported food, a phytosanitary certificate, or an animal quarantine certificate. Food exported to mainland China additionally requires GACC overseas manufacturer registration.
Official page - Duty drawback claim documents
- Issued by:
- Exporter
- When:
- After the export is performed
Depending on whether the fixed-rate or the individual method is used, import declaration certificates and basic raw material tax payment certificates are needed.
Official page
Taiwan import documents
- Import declaration (進口報單)
- Issued by:
- Customs broker or importer, transmitted through the Single Window
- When:
- Within 15 days from the day after the conveyance's import date
Low-value express consignments may instead use a simplified declaration (X1 to X3). Goods subject to an import regulation, drawback, quota, special duties or the special goods and services tax must use a full import declaration.
Official page - Delivery order (小提單, D/O)
- Issued by:
- Carrier or freight forwarder
- When:
- Exchanged after the goods arrive
The document against which the goods are collected from the container terminal or warehouse.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
The primary basis for the dutiable value; it should state description, quantity, unit price, terms of sale and country of origin.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Used for reconciliation during a C3 physical examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier
- When:
- Issued at loading
Reconciled against the manifest and used to obtain the delivery order.
Official page - Certificate of origin
- Issued by:
- Issuing body in the exporting country
- When:
- When claiming a preferential rate or when the import regulation requires it
Goods on the ECFA early harvest list imported from mainland China need an ECFA certificate of origin to obtain the preferential rate.
Official page - Import permit
- Issued by:
- International Trade Administration or another competent authority
- When:
- When the import regulation column shows a corresponding code
Goods with no code are generally free of permit requirements; codes such as MW0 and MP1 relate to the control of mainland Chinese goods.
Official page - Power of attorney (委任書)
- Issued by:
- Importer (taxpayer)
- When:
- Before appointing a customs broker
Authorises the broker to declare, pay the taxes and collect the goods.
Official page - Inspection and border-check documents
- Issued by:
- BSMI, TFDA
- When:
- With or before the declaration
Inspection pass for goods on the BSMI list; import inspection application for food; cosmetic product listing and the product information file (PIF).
Official page
6Procedure
- Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
- Delivery order and documentsExchange the bill of lading for a delivery order and assemble the invoice, packing list, certificate of origin and any import permit.
- File the import declarationThe broker or the importer transmits the import declaration through the Single Window, within 15 days from the day after the conveyance's import date.
- Clearance channelThe system assigns C1 (release without review), C2 (document review) or C3 (physical examination, either manual C3M or scanned C3X). Goods requiring inspection wait for the competent authority's result.
- Pay duty and taxesPay the import duty, business tax, commodity tax where applicable and the trade promotion service fee. Online payment is available, as is release before payment where the rules allow it.
- Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
- Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
- Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
- Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
- PaymentPay the duty, business tax and related fees.
- ReleaseCollect the goods from the air cargo terminal.
- Express categoriesExpress consignments are graded by customs value into X1 (import express documents), X2 (low-value duty-free, NT$2,000 or less), X3 (low-value dutiable, NT$2,001–50,000) and X4 (high-value, over NT$50,000). X1 to X3 are assigned only the C1 (release) or C3 (examination) channel; X4 can be assigned C1, C2 or C3.
- Simplified or full declarationX1 to X3 may use a simplified declaration. X4, and anything involving an import regulation, drawback, quota, special duties or the special goods and services tax, requires a full import declaration.
- Exemption and frequent-importer testA dutiable value of NT$2,000 or less is exempt, but more than six exempt releases by the same taxpayer within a half-year ends the exemption. Tobacco, alcohol and tariff-quota agricultural products never qualify.
- PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
- Goods subject to inspectionElectrical goods and other items on the BSMI inspection list bought online still need inspection or an inspection waiver; without it they are not released and a penalty may follow.
- Consignee real-name verification (EZ WAY)For an import express consignment addressed to an individual, art. 17(3) of the Regulations Governing Customs Clearance for Air Express Consignments requires the consignee to complete real-name verification in the EZ WAY app, binding a mobile number to an ID or residence-permit number. Customs has checked the express-consignment declaration authorisation in its clearance system since 2020-05-16; where the importer is not verified, the declaration is not accepted until the omission is corrected.
- Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
- AllowanceFor an adult traveller, personal and household articles are exempt up to a total customs value of NT$35,000, raised from NT$20,000 with effect from 2024-06-26. Separately, 1.5 litres of alcohol (any number of bottles, travellers 18 and over), and 200 cigarettes or 25 cigars or one pound of tobacco (travellers 20 and over) are exempt; articles the traveller already owned and used abroad are exempt separately where a single article or set has a customs value of NT$10,000 or less. The NT$35,000 exemption does not apply to travellers who are evidently carrying goods for profit or who travel frequently — twice or more within 30 days, or six times or more within half a year. The basis is art. 11 of the Regulations Governing the Inspection, Taxation and Release of Inbound Passengers' Baggage.
- Commercial goodsGoods that are not for personal use follow the ordinary import procedure even when hand-carried, and must meet the import regulation and inspection requirements.
- PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
Show Korea export-side steps
- Pre-shipment reviewFix the HS code and determine whether the item is a strategic good. Destination-side registrations, such as GACC registration for food going to mainland China or MoCRA registration for cosmetics going to the United States, must be completed before shipment.
- Export declarationThe exporter or a customs broker files the declaration in UNI-PASS. If drawback will be claimed, the relevant fields are completed at this point.
- Review, examination and acceptanceCustoms reviews the documents, examines the goods where necessary, accepts the declaration and issues the export declaration certificate.
- Delivery and loadingThe container is delivered to the CY or CFS and loaded. Bonded transport is used where the goods have to move to another customs district.
- Loading deadlineLoading must be completed within 30 days of acceptance. If a delay is expected, an extension of the loading deadline is requested.
- Documents and follow-upCollect the bill of lading for payment, then file the zero-rated VAT return and the duty drawback claim.
7Difficulty
Score: 0.19
A signal derived from public data, not advice.
Why this reading
- regime[BSMI] 一般紡織品 — 중문 표시(標示) 위주Adult apparel mainly needs Chinese labelling (fibre content, origin, care) under the Commodity Labeling Act; infant garments are BSMI legal-inspection items (formaldehyde).bsmi.gov.tw2026-09-07
- ambiguityClassification is contested — rulings for this code split across neighbouring subheadings.rulings.cbp.gov2026-09-07
Components
| Import requirements | 0.00 | No 輸入規定 code on this HS6 (Taiwan import tariff schedule) — check the regulatory-regime table as well. portal.sw.nat.gov.tw |
|---|---|---|
| Classification ambiguity | 0.63 | US CROSS: 5422 rulings, 26% of them decided on more than one line · 192 other HS6 codes examined in the same cases rulings.cbp.govNo TW ruling of its own — the US CROSS indicator is used as a proxy for the product-intrinsic difficulty. rulings.cbp.gov |
| Regulatory regime | 0.15 | 一般紡織品 — 중문 표시(標示) 위주 bsmi.gov.tw |
As of: 2026-09-07
8Cases
Rulings held:Korea 74United States 5422Taiwan 0China —
Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.
Taiwan rulings (destination)
No Taiwan rulings held.
Korea rulings (origin)
Showing the 10 most recent of 74 held
- 관세평가분류원Waistcoats 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: 2026-03-19Reference: CLIP-0072026001238
- 관세평가분류원Cardigan 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: 2025-08-13Reference: CLIP-0072025003552
- 관세평가분류원[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: 2025-06-26Reference: CLIP-0072025002496
- 관세평가분류원[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: 2025-06-26Reference: CLIP-0072025002492
- 관세평가분류원Pullovers 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: 2025-04-24Reference: CLIP-0072025001640
Show 5 more
- 관세평가분류원Pullover 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: 2025-03-21Reference: CLIP-0072025001167
- 관세평가분류원Pullovers, 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: 2025-03-21Reference: CLIP-0072025001163
- 관세평가분류원SW068(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: 2024-04-25Reference: CLIP-0072024001263
- 관세평가분류원Pullover 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: 2024-01-09Reference: CLIP-0072024000100
- 관세평가분류원빅카라 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: 2023-05-04Reference: CLIP-0072023001549
Show rulings from other countries (15)
- USNYThe tariff classification of men’s upper body garments from JordanDecided line: 6105.20.2010, 6110.30.3053Date: 2026-07-20Reference: N362700
- USNYThe tariff classification of women’s upper body garments from VietnamDecided line: 6109.90.1090, 6110.30.3059Date: 2026-06-29Reference: N362151
- USNYThe tariff classification of men’s upper body garments from TaiwanDecided line: 6105.20.2010, 6110.30.3053Date: 2026-06-26Reference: N362034
- USNYThe tariff classification of a men’s upper body garment from VietnamDecided line: 6110.30.3053Date: 2026-06-12Reference: N361705
- USNYThe tariff classification of a women’s sweater from CambodiaDecided line: 6110.30.3020Date: 2026-06-10Reference: N348145
- USNYThe tariff classification of four men’s garments and a girls’ garment from ChinaDecided line: 6110.20.2041, 6110.20.2069, 6110.30.3059, 6210.20.9049Date: 2026-05-19Reference: N361038
- USNYThe tariff classification of girls’ upper body garments from VietnamDecided line: 6110.20.2079, 6110.30.3059, 6206.40.3050, 6211.43.1092Date: 2025-12-18Reference: N356605
- USNYThe tariff classification of men’s and women’s garments from ChinaDecided line: 6101.30.2010, 6110.30.3053, 6110.30.3059, 6201.40.7000, 6201.40.7511, 6202.40.7511, 9903.01.24, 9903.01.25, 9903.88.15Date: 2025-10-01Reference: N353268
- USNYThe tariff classification of a girl’s cardigan from BangladeshDecided line: 6110.30.3059, 6111.30.4000, 9903.02.05Date: 2025-09-16Reference: N346678
- USNYThe tariff classification of a women’s sweater from IndiaDecided line: 6110.30.3059, 9903.01.84, 9903.02.26Date: 2025-09-16Reference: N353264
- USNYThe tariff classification of men’s apparel from ChinaDecided line: 6110.30.3053, 6207.91.3010, 9903.01.24, 9903.01.25, 9903.88.15Date: 2025-09-16Reference: N352612
- USNYThe tariff classification of a weighted vest from TaiwanDecided line: 6110.30.3035, 9903.01.25Date: 2025-07-22Reference: N351121
- USNYThe tariff classification of women’s wearing apparel from VietnamDecided line: 6106.20.2010, 6110.30.3059, 9903.01.25Date: 2025-07-21Reference: N350646
- USNYThe tariff classification of women’s wearing apparel from VietnamDecided line: 6106.20.2010, 6110.30.3059, 6114.30.1020, 6211.43.1088, 9903.01.25Date: 2025-07-14Reference: N350645
- USNYThe tariff classification of a men’s pullover from Vietnam or HaitiDecided line: 6110.30.3053, 9903.01.25Date: 2025-06-16Reference: N349758
Sources: Ministry of Finance: frequent importers and the low-value exemption · Customs Administration: how customs collects business tax on imported goods · Customs Administration: taxes and fees payable on imported goods · Customs Administration: which mainland Chinese goods are permitted · Taipei Customs: notes on simplified declaration for imported express consignments · Ministry of Finance regulations database: rules for simplified clearance of air express consignments · International Trade Administration: special rules for importing mainland Chinese goods · TFDA: cosmetic product listing · MOF law system: Regulations Governing the Inspection, Taxation and Release of Inbound Passengers' Baggage (art. 11 allowances) · Customs Administration: real-name verification for express consignees (EZ WAY) · International Trade Administration: rules governing imports of mainland goods (MW0 and MP1 definitions) · International Trade Administration: trade promotion service fee (rate and basis) · Laws and Regulations Database of Taiwan: Customs Act article 16 (import declaration deadline) · Laws and Regulations Database of Taiwan: Customs Import Tariff, General Rules (which of the three rate columns applies) · Korea Customs Service: Export clearance · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korea Strategic Trade Institute (Yestrade) · Korea Law Information Center: Customs Act, Foreign Trade Act · Animal and Plant Quarantine Agency · Korea Law Information Center: Notice on Export and Re-export Clearance (KCS Notice 2025-73) · Korea Ministry of Government Legislation (easylaw): trade system I (export) — duty and VAT refunds
I am a: Individual / small seller — Changes which blocks are emphasised