Other similar containers, with outer surface of plastic sheeting

• Destination duty: Free (Special, same on all 15 lines)
• Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
• This code covers: Other similar containers, with outer surface of plastic sheeting
• Additional tariffs: about +5.5% — Section 301 forced-labor duty (Korea) (Re-verified 2026-09-15: no change.)
• Regime to watch: US duty-free de minimis suspended for all countriesSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov ↗

Key points

• ·De minimis is suspended indefinitely: non-postal modes since 2026-06-24, international mail since 2026-07-24. The US$800 duty-free entry no longer exists.
• ·No federal VAT or GST. State sales or use tax is a separate matter handled after import, not at the border.
• ·US$2,500 separates informal from formal entry. Mail shipments up to US$2,500 in HTSUS chapters 1-97 may use the new postal informal entry process, with duty due by the 7th day of the month following arrival.
• ·The importer of record may self-file in ACE, but formal entries require a customs bond, and ocean cargo also requires an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
• ·The Section 122 surcharge ended on 2026-07-24, and a Section 301 forced-labour action covering 60 economies took effect the same day. Additional duties appear as HTSUS Chapter 99 lines, so check what is in force on your entry date.

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.

HS6 names

• ko외부 표면을 플라스틱 시트(sheet)나 방직용 섬유재료로 만든 것
• enOther similar containers, with outer surface of plastic sheeting
• zh_hant其他類似容器，外層為塑膠布者
• zh_hans其他类似容器，外层为塑胶布者

United States tariff lines

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Rate available to Korea origin

• · The United States has no federal value-added or goods-and-services tax. Customs collects duty and fees only.
• · Merchandise processing fee: 0.3464% of the entered value on formal entries, with a minimum and maximum re-indexed to inflation each fiscal year. For FY2026 (through 2026-09-30) the range is US$33.58 to US$651.50; for FY2027 (from 2026-10-01) it is US$34.58 to US$670.86. Informal entries pay a flat amount instead — US$2.77, 8.30 or 12.45 in FY2027.
• · Harbor maintenance fee: 0.125% of the value on cargo arriving by vessel.
• · State sales or use tax may apply to the onward sale or use of the goods and is administered by state revenue departments, not by CBP.
• · Chapter 99 additional duties are added to the ordinary rate. As of 2026-09 that means Section 232 measures and the Section 301 forced-labour action effective 2026-07-24; the Section 122 surcharge ended on 2026-07-24. Verify what applies on the entry date.

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

A signal derived from public data, not advice.

Why this reading

• ambiguityClassification is contested — 6575 US rulings split across 56 subheadings.rulings.cbp.gov ↗2026-09-07
• timingSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov ↗2026-09-07

Components

Rulings held:Korea 94United States 6575Taiwan 13China —

Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

United States rulings (destination)

Showing the 10 most recent of 6575 held

• NYThe tariff classification of a carry case from China ↗Decided line: 4202.92.9100Date: 2026-07-21Reference: N362531
• NYThe tariff classification of a tote bag from South Korea ↗Decided line: 4202.92.4500Date: 2026-06-26Reference: N362075
• NYThe tariff classification of an insulated cooler bag from Vietnam ↗Decided line: 4202.92.0807Date: 2026-06-25Reference: N361940
• NYThe tariff classification of a backpack from China ↗Decided line: 4202.92.3120Date: 2026-04-14Reference: N360038
• HQAffirmation of NY N321380; Classification of hamper tote bags ↗Decided line: 4202.92.3131Date: 2026-03-30Reference: H321679

Korea rulings (origin)

Showing the 10 most recent of 94 held

• 관세평가분류원Other bag with outer surface of polyvinylchloride; BAG; STY NO.3748 ↗○ 외부 표면 중 앞면과 측면(최대 구성 면적)은 플라스틱 시트(PVC)로, 뒷면은 방직용 섬유(폴리에스터)로 만들어진 가방 - 몸에 멜 수 있도록 길이 조절 가능한 끈이 부착되어 있고, 슬라이드 파스너로 개폐되는 4개의 수납공간이 외부에 있음 ○ 크기 : 20cm (가로) x 30cm (세로) x 10cm ...Decided line: 4202921010Date: 2026-06-22Reference: CLIP-0072026002682
• 관세평가분류원Other bag with outer surface of textile materials; BAG; STY NO.1619 ↗○ 방직용 섬유(폴리에스터 100%)로 만든 호피무늬 가방으로 손잡이가 2개 있고, 상단부에는 자석으로 된 잠금장치 하나와 내부 확장용 잠금장치가 옆면에 두쌍씩 있고, 내· 외부에 하나씩 잠금장치 없는 주머니가 있으며, 변형이 용이한 형태로 되어 있음 ○ 크기 : 33cm (가로) x 31cm (세로) x 1...Decided line: 4202922000Date: 2026-06-18Reference: CLIP-0072026002597
• 관세평가분류원Other bags with outer surface of textile materials ; BAG; STY NO.500 ↗○ 외부 표면을 방직용 섬유재료(폴리에스테르 100%)로 만든 가방으로 상단에 손잡이와 등 뒤로 메는 어깨 끈이 달려있고, 조임끈으로 개폐됨 ○ 규격 : 약 30cm (가로) x 44cm (세로) x 16cm (폭)Decided line: 4202922000Date: 2026-06-16Reference: CLIP-0072026002553
• 관세평가분류원Other bags with outer surface of textile materials ; BAG; STY NO.1057 ↗○ 외부 표면을 방직용 섬유재료(폴리에스테르 100%)로 만든 반달 모양에 벨트식의 긴 끈이 달린 허리에 차는 가방(바닥이나 가장자리에 별도의 딱딱한 재질이 구성되어 있지 않고, 슬라이드 파스너로 개폐 가능한 수납공간, 분리된 공간 주머니가 부착되어 있음) ○ 규격 : 38cm (가로) x 15cm (세로) ...Decided line: 4202922000Date: 2026-06-16Reference: CLIP-0072026002551
• 관세평가분류원Patient bag kit (Lly-v2) with 2 icepacks (Mini BioFresh_V2 kit) ↗① 외부 표면을 방직용 섬유제 직물로 만든 직육면체 형상의 단열 가방으로 내부에 아이스팩이 들어가는 공간이 분리되어 있고, 손잡이 및 어깨끈이 부착되어 있음(크기: 190×190×160mm) ② 물(소량의 염소계 보존제 포함)을 플라스틱으로 만든 직사각형 팩에 충전한 것[크기 : 180×95×33mm] - 보...Decided line: 4202922000Date: 2026-06-16Reference: CLIP-0072026002541