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Korea → United StatesHS 610463Women's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibresTake care

Articles of apparel and clothing accessories, knitted or crocheted › Women's or girls' suits

Women's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres

HS 610463Korea → United States

Destination duty
0%
Special
Federal VAT / GST
None
Clearance difficulty
Take care

1Overview

  • Destination duty: Free (Special, same on all 3 lines)
  • Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
  • This code covers: Women's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres
  • Additional tariffs: about +0% — 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.

As of: 2026 HTS Rev.15 · Guidance as of: 2026-09

2Classification

HS6 names

  • enWomen's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres
  • zh_hant合成纖維製女用或女童用長褲、膝褲及短褲，針織或鈎針織者
  • zh_hans合成纤维制女用或女童用长裤、膝裤及短裤，针织或钩针织者

United States tariff lines

LineDescription
6104.63.10Bib and brace overallsWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers
6104.63.10.10Insulated, for cold weather protection (659)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Bib and brace overalls
6104.63.10.20Women's (659)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Bib and brace overalls › Other
6104.63.10.30Girls' (659)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Bib and brace overalls › Other
6104.63.15Containing 23 percent or more by weight of wool or fine animal hairWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other
6104.63.15.10Trousers and breeches (448)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Containing 23 percent or more by weight of wool or fine animal hair
6104.63.15.20Shorts (448)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Containing 23 percent or more by weight of wool or fine animal hair
6104.63.20OtherWomen's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other
6104.63.20.06Containing 5 percent or more by weight of elastomeric yarn or rubber thread (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Trousers and breeches › Women's
6104.63.20.11Other (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Trousers and breeches › Women's
6104.63.20.16Containing 5 percent or more by weight of elastomeric yarn or rubber thread (237)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Trousers and breeches › Girls' › Imported as parts of playsuits
6104.63.20.21Other (237)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Trousers and breeches › Girls' › Imported as parts of playsuits
6104.63.20.26Containing 5 percent or more by weight of elastomeric yarn or rubber thread (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Trousers and breeches › Girls' › Other
6104.63.20.28Other (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Trousers and breeches › Girls' › Other
6104.63.20.30Women's (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Shorts
6104.63.20.50Imported as parts of play suits (237)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Shorts › Girls'
6104.63.20.60Other (648)Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted › Trousers, bib and brace overalls, breeches and shorts › Of synthetic fibers › Other › Other › Shorts › Girls'
Korea export-side line (reference)
  • 6104630000합성섬유로 만든 것

Top 3 United States rulings

Not your product? Search again

As of: 2026 HTS Rev.15

3Duty & tax

Rate available to Korea origin

LineDescriptionGeneralSpecialColumn 2
6104.63.10Bib and brace overalls14.9%Free72%
6104.63.10.10Insulated, for cold weather protection (659)———
6104.63.10.20Women's (659)———
6104.63.10.30Girls' (659)———
6104.63.15Containing 23 percent or more by weight of wool or fine animal hair14.9%Free54.5%
6104.63.15.10Trousers and breeches (448)———
6104.63.15.20Shorts (448)———
6104.63.20Other28.2%Free72%
6104.63.20.06Containing 5 percent or more by weight of elastomeric yarn or rubber thread (648)———
6104.63.20.11Other (648)———
6104.63.20.16Containing 5 percent or more by weight of elastomeric yarn or rubber thread (237)———
6104.63.20.21Other (237)———
6104.63.20.26Containing 5 percent or more by weight of elastomeric yarn or rubber thread (648)———
6104.63.20.28Other (648)———
6104.63.20.30Women's (648)———
6104.63.20.50Imported as parts of play suits (237)———
6104.63.20.60Other (648)———

Chapter 99 additional duties

about +0%

Layers charged on top of the HTS rate above when the goods enter the US. Each layer is shown with its status, as-of date and source.

MeasureAddsCh.99 lineStatus · as of · source
Section 301 forced-labor duty (Korea) (Re-verified 2026-09-15: no change.)the Column 1 rate of 14.9% already reaches 12.5%, so no additional duty is charged.+0%9903.05.70, 9903.05.71in forcecourt challenge pendingAs of: 2026-09-15USTR notice of action, 91 FR (2026-15181), 28 July 2026; CBP CSMS #69326983
Note - KORUS and the forced-labor dutycheck this point before relying on the figure.—not in total9903.05.70, 9903.05.71in forceAs of: 2026-09-09USTR final action FRN, 23 July 2026; CBP CSMS #69326983 (net-of-MFN wording, re-read 2026-09-09)
IEEPA reciprocal tariff (struck down)no longer collected (as of 2026-09-09). Shown because material published before that date still quotes it.—not in total9903.01, 9903.02struck downcourt challenge pendingAs of: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026)
Section 122 balance-of-payments surcharge (expired)no longer collected (as of 2026-07-24). Shown because material published before that date still quotes it.—not in total—expiredcourt challenge pendingAs of: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026
Additional totalabout +0%

Caveats

  • These layers are defined at the 8- or 10-digit HTS line. An HS6 code (610463) can only give the general picture.
  • At least one of these duties is being challenged in court. It is being collected today, but that can change.
  • A KORUS preference does not remove the Section 301 forced-labor duty: CBP measures the 12.5 % against the Column 1 general rate, and there is no KORUS carve-out of the kind USMCA and CAFTA-DR goods have.
  • The US$800 de minimis exemption is suspended, so low-value parcels are dutiable too; statutory repeal follows on 2027-07-01.
  • Duty is not the whole bill: MPF and (for ocean freight) HMF apply on top, and are not included here.
  • Information only, as of 2026-09-15. The HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date control — verify with CBP or a licensed customs broker.
De minimis status

US $800 de minimis exemption

Suspended for all countries from 2025-08-29 and made indefinite by CBP interim final rules of 2026-06-24 (non-postal immediately, international mail from 2026-07-24). On 2026-08-13 the Court of International Trade rejected a challenge to the suspension, so it now stands on firmer ground. Statutory repeal follows on 2027-07-01 under the One Big Beautiful Bill Act, and as at the 2026-09-09 re-check no legislation has moved that date. The $100 gift and $200 accompanied-articles exemptions survive. Goods carrying a Chapter 99 duty cannot use the postal informal-entry route.

Threshold:
US$800
Suspended:
2025-08-29
Statutory repeal:
2027-07-01
CBP interim final rules, 91 FR (2026-12670 / 2026-12669), 24 June 2026

Information, not advice. US additional duties change often and are under litigation. What you actually pay is set by the HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date — verify with CBP or a licensed broker.

As of: 2026-09-15

  • · 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.

Landed-cost estimate

Duty rate used
0%
Customs value
—
Duty
—
Additional duty (Ch.99) (0%)
—
Federal VAT / GST
—
Estimated total
—

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

As of: 2026 HTS Rev.15

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.

  • FTC textile fibre / care labelling + CBP origin marking

    Textiles need fibre content, country of origin, an RN/company identity and a care label. No pre-clearance approval is required.

    Agency:
    FTC
    ftc.gov

Agencies involved

  • U.S. Customs and Border Protection (CBP)Clears imports, assesses duty and fees, and enforces other agencies' requirements at the bordercbp.gov
  • U.S. International Trade CommissionPublishes the Harmonized Tariff Schedule of the United States, including the Chapter 99 additional-duty provisionshts.usitc.gov
  • U.S. Food and Drug Administration (FDA)Food, drugs, medical devices, cosmetics; Prior Notice and MoCRA registration and listingfda.gov
  • USDA Animal and Plant Health Inspection Service (APHIS)Plant and animal products, permits and phytosanitary requirementsaphis.usda.gov
  • Federal Communications Commission (FCC)Radio-frequency devices and equipment authorisationfcc.gov
  • Consumer Product Safety Commission (CPSC)Consumer products and children's product certificationcpsc.gov

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

United States import documents

  • CBP Form 3461, Entry/Immediate Delivery
    Issued by:
    U.S. Customs and Border Protection
    When:
    At or before arrival, filed electronically in ACE

    The release document. It may generally be filed up to five days before arrival.

    Official page
  • CBP Form 7501, Entry Summary
    Issued by:
    U.S. Customs and Border Protection
    When:
    Within 10 working days of release

    Carries the HTSUS classification, value and duty calculation. Duty may be paid entry by entry or on a periodic monthly statement.

    Official page
  • Commercial invoice
    Issued by:
    Seller or exporter
    When:
    With the entry

    Should identify buyer and seller, describe the goods, and state quantity, unit and total price, currency, terms of sale and country of origin.

    Official page
  • Packing list
    Issued by:
    Seller or exporter
    When:
    With the entry

    Carton-level contents, weights and marks, used during examination.

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

    Evidence of the contract of carriage and of the right to take delivery.

    Official page
  • Importer Security Filing (ISF 10+2)
    Issued by:
    Importer or its agent
    When:
    At least 24 hours before the cargo is loaded onto the vessel

    Ocean cargo only. It does not apply to air, truck or rail shipments.

    Official page
  • Customs bond, single transaction or continuous
    Issued by:
    Surety licensed by the U.S. Treasury
    When:
    In place before the entry is filed

    Required for formal entries and for the new postal informal entry process.

    Official page
  • Free trade agreement claim of origin
    Issued by:
    Exporter, producer or importer
    When:
    Held at the time the claim is made

    For Korean-origin goods, KORUS uses self-certification with no prescribed form; the claim is made on the entry using the special program indicator KR. Taiwan and mainland China have no free trade agreement with the United States.

    Official page
  • Partner government agency data
    Issued by:
    FDA, USDA, FCC, CPSC, EPA and others
    When:
    With the entry

    Examples: FDA Prior Notice for food, cosmetic facility registration and product listing under MoCRA with a named U.S. responsible person, FCC declarations for radio-frequency devices, CPSC certificates for children's products.

    Official page

6Procedure

  1. Pre-loading filingsThe importer or its agent files the Importer Security Filing (ISF 10+2) at least 24 hours before the cargo is loaded onto the vessel, and the carrier files its advance cargo manifest on the same 24-hour timeline.
  2. Entry filingCBP Form 3461 is filed in ACE, generally up to five days before arrival. Entry must be made within 15 calendar days of arrival, otherwise the goods are moved to a General Order warehouse.
  3. Review, examination and agency holdsCBP may select the shipment for document review, X-ray or a physical examination, and a partner government agency such as FDA, USDA or CPSC may place its own hold.
  4. ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
  5. Entry summary and paymentCBP Form 7501 is filed within 10 working days of release with duty, merchandise processing fee and harbor maintenance fee, paid entry by entry or on a periodic monthly statement.
  6. LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
  1. Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
  2. Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
  3. Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
  4. Release and deliveryAfter release the goods leave the bonded air cargo facility.
  5. Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
  1. Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
  2. EntrySince 2026-06-24 low-value goods can no longer be released from the manifest. Express shipments are entered as informal entries, normally Entry Type 11, and anything above US$2,500 requires a formal entry.
  3. Mail shipmentsSince 2026-07-24 mail shipments valued at US$2,500 or less and classifiable in HTSUS chapters 1 to 97 may use the postal informal entry process, filed by a licensed customs broker or by the owner or purchaser, with a basic importation and entry bond in place.
  4. Duty assessment and paymentDuty and fees are calculated on the declared value. Express operators normally advance the duty and bill the buyer; under the postal process duty is due no later than the 7th day of the month following the package's arrival.
  5. Agency screening and deliveryFood, cosmetics, drugs, radio devices and children's products still require their agency data, and goods subject to quota, antidumping or countervailing duties, Chapter 98 or 99 duties, or a free trade agreement claim are excluded from the postal informal process.
  1. Declaration on arrivalTravellers declare everything acquired abroad, on CBP Form 6059B or its electronic equivalent, and answer the CBP officer's questions at the port of entry.
  2. Personal exemptionsReturning U.S. residents generally have a personal exemption of US$800. Non-residents' accompanied personal and household articles of US$200 or less remain exempt under 19 U.S.C. 1321(a)(2)(B).
  3. Commercial merchandiseGoods carried for resale are not covered by a personal exemption. They require an informal or formal entry like any other import, and partner government agency rules still apply.
  4. PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
Show Korea export-side steps
  1. 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.
  2. 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.
  3. Review, examination and acceptanceCustoms reviews the documents, examines the goods where necessary, accepts the declaration and issues the export declaration certificate.
  4. 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.
  5. Loading deadlineLoading must be completed within 30 days of acceptance. If a delay is expected, an extension of the loading deadline is requested.
  6. Documents and follow-upCollect the bill of lading for payment, then file the zero-rated VAT return and the duty drawback claim.

7Difficulty

Take care

Score: 0.29

A signal derived from public data, not advice.

Why this reading

  • regime[FTC] FTC textile fibre / care labelling + CBP origin markingTextiles need fibre content, country of origin, an RN/company identity and a care label. No pre-clearance approval is required.ftc.gov2026-09-07
  • ambiguityClassification is contested — 869 US rulings split across 16 subheadings.rulings.cbp.gov2026-09-07
  • 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.gov2026-09-07

Components

Import requirements0.00No PGA flag mapped at chapter or heading level (heuristic map). cbp.gov
Classification ambiguity0.90US rulings: 869, spread over 16 subheadings rulings.cbp.govUS CROSS: 869 rulings, 61% of them decided on more than one line · 112 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime0.15FTC textile fibre / care labelling + CBP origin marking ftc.gov
Korea origin-side note: Korea’s customs-verified requirement list is import-side only; export controls (Foreign Trade Act, strategic items) must be checked separately. unipass.customs.go.kr

As of: 2026-09-07

8Cases

Rulings held:Korea 45United States 869Taiwan 24China —

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 869 held

Show 5 more

Korea rulings (origin)

Showing the 10 most recent of 45 held

  • 관세평가분류원Women's or girls' trousers of synthetic fibres; 봄 남자 일자바지; 남자 트레이닝 일자바지합성섬유제(폴리에스터 100%) 편물로 만든 긴 바지(허리부분에 신축성 밴드와 조임 끈이 있고, 전면부분에 오프닝 없이 일자박음질 되어 있으며, 허리 부분 양쪽에 주머니가 있고, 발목까지 내려오는 형태)Decided line: 6104630000Date: 2026-03-12Reference: CLIP-0072026001106
  • 관세평가분류원Women's or girls' trousers of synthetic fibres; 봄 남자 건빵바지; 남자 트레이닝 건빵바지합성섬유제(폴리에스터 100%) 편물로 만든 긴 바지(허리부분에 신축성 밴드와 조임 끈이 있고, 전면부분에 오프닝 없이 일자박음질 되어 있으며, 허리와 허벅지 부분 양쪽에 주머니가 있고, 발목을 감싸는 형태)Decided line: 6104630000Date: 2026-03-12Reference: CLIP-0072026001105
  • 관세평가분류원Women's or girls' trousers of synthetic fibres; 봄 남자 조거바지; 남자 트레이닝 조거바지합성섬유제(폴리에스터 100%) 편물로 만든 긴 바지(허리부분에 신축성 밴드와 조임 끈이 있고, 전면부분에 오프닝 없이 일자박음질 되어 있으며, 허리 부분 양쪽에 주머니가 있고, 발목을 감싸는 형태)Decided line: 6104630000Date: 2026-03-12Reference: CLIP-0072026001104
  • 관세평가분류원Women's or girls' trousers of synthetic fibres; TRAINING PANTS; 7361FL7018-171- 합성섬유(폴리에스테르 88% + 탄성사 12%)제 편물로 만든 긴 바지(허리부분에 신축성 밴드와 조임 끈이 있고, 전면부분에 오프닝 없이 일자박음질 되어 있으며, 양쪽에 주머니가 있고, 발목을 덮는 형태) - 제시용도 : 트레이닝 바지Decided line: 6104630000Date: 2026-02-13Reference: CLIP-0072026000759
  • 관세평가분류원쿨 속치마 바지; ANPA25S72ㅇ 물품개요 - 합성섬유제 편물(나일론 86%, 폴리우레탄 14%)로 만든 미황색계 여성용 의류[허리부분에 웨이스트 밴드가 있고 전면부분은 트임 없이 일자로 박음질되어 있고 다리 사이의 거셋(Gussets)이 없음]Decided line: 6104630000Date: 2025-10-01Reference: CLIP-0072025004226
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  • 관세평가분류원쿨 3부 속바지; ANPA25S71ㅇ 물품개요 - 합성섬유제 편물(나일론 86%, 폴리우레탄 14%)로 만든 미황색계 여성용 의류[허리부분에 웨이스트 밴드가 있고 전면부분은 트임 없이 일자로 박음질되어 있고 다리 사이의 거셋(Gussets)이 없음]Decided line: 6104630000Date: 2025-10-01Reference: CLIP-0072025004223
  • 관세평가분류원Women's trousers of synthetic fibres, knitted;WOMENS UNDERWEAR DCS5089합성섬유제 편물로 만든 여성용 긴바지(허리에 밴드가 있고 전면부분은 앞트임 없이 일자로 박음질되어 있으며, 밑단이 발목까지 내려옴)를 종이박스에 소매포장 제시성분 : 폴리에스테르 90%, 폴리우레탄 10%Decided line: 6104630000Date: 2025-06-26Reference: CLIP-0072025002491
  • 관세평가분류원Girl's trousers of synthetic fibres, knitted;아동용 수영복 하의(워터래깅스) WS4KLL 150합성섬유제 편물로 만든 긴바지(전면부분은 앞트임 없이 일자로 박음질되어 있고, 허리에 밴드와 조임끈이 있으며, 밑단이 발목까지 내려옴) 제시성분 : 나일론 82%, 폴리우레탄 18%(현품라벨) - 용도 : 아동용 워터레깅스Decided line: 6104630000Date: 2025-04-23Reference: CLIP-0072025001624
  • 관세평가분류원Women's trousers of synthetic fibrer; 룰루레몬 얼라인 하이라이즈 레깅스; LW5FX8S- (개요) 합성 섬유(나일론 80%, 폴리우레탄 20%) 편물로 만든 다양한 색채의 여성용 긴 바지 - (디자인)트임이 없고 탄성 있는 허리밴드가 있으며 밑단이 발목까지 내려오고, 다리 안쪽에 세로 방향으로 봉제선이 있음 - (용도) 여성 레깅스 팬츠Decided line: 6104630000Date: 2024-03-08Reference: CLIP-0072024000729
  • 관세평가분류원Women's trousers of synthetic fibres; WOMENS LEGGINGS; KQP9190W- 흑색계 합성섬유제 편물로 만든 긴바지와 반바지가 결합되어 있는 물품 (전면은 트임이 없이 일자로 박음질 되어 있고, 허리에는 웨이스트 밴드가 있으며 뒷주머니가 있음) ※ 제시성분: 폴리아미드 74%, 폴리우레탄 26% - 용도: 하의 - 물품이미지Decided line: 6104630000Date: 2023-01-04Reference: CLIP-0072023000031
Show rulings from other countries (15)

Sources: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · Federal Register: Proclamation 11012, Imposing a Temporary Import Surcharge (Section 122; terminated 2026-07-24) · Federal Register: Notice of Actions in Section 301 Investigations — forced labour (60 economies, effective 2026-07-24) · Federal Register: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP) · eCFR: 19 CFR 141.5 — time limit for entry (15 calendar days after landing) · 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: Customs broker — Changes which blocks are emphasised