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 cotton
HS 611020Korea → United States
1Overview
- Destination duty: Free (Special, same on all 2 lines)
- Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
- This code covers: Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of cotton
- Additional tariffs: about +7.5% — 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.
As of: 2026 HTS Rev.15 · Guidance as of: 2026-09
2Classification
HS6 names
- enJerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of cotton
- zh_hant棉製套頭衫、無領開襟上衣、外穿式背心及類似品，針織或鈎針織者
- zh_hans棉制套头衫、无领开襟上衣、外穿式背心及类似品，针织或钩针织者
United States tariff lines
| Line | Description |
|---|---|
| 6110.20.10 | Containing 36 percent or more by weight of flax fibersSweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton |
| 6110.20.10.10 | Men's or boys' (345)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Containing 36 percent or more by weight of flax fibers › Sweaters |
| 6110.20.10.20 | Women's or girls' (345)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Containing 36 percent or more by weight of flax fibers › Sweaters |
| 6110.20.10.22 | Men's or boys' (359)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Containing 36 percent or more by weight of flax fibers › Vests other than sweater vests |
| 6110.20.10.24 | Women's or girls' (359)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Containing 36 percent or more by weight of flax fibers › Vests other than sweater vests |
| 6110.20.10.26 | Knit to shape articles described in statistical note 6 to this chapter (338)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Containing 36 percent or more by weight of flax fibers › Other › Men's or boys' |
| 6110.20.10.29 | Other (338)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Containing 36 percent or more by weight of flax fibers › Other › Men's or boys' |
| 6110.20.10.31 | Knit to shape articles described in statistical note 6 to this chapter (339)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Containing 36 percent or more by weight of flax fibers › Other › Women's or girls' |
| 6110.20.10.33 | Other (339)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Containing 36 percent or more by weight of flax fibers › Other › Women's or girls' |
| 6110.20.20 | OtherSweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton |
| 6110.20.20.05 | Boys' or girls' garments imported as parts of playsuits (237)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other |
| 6110.20.20.10 | Men's (345)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Sweaters |
| 6110.20.20.15 | Boys' (345)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Sweaters |
| 6110.20.20.20 | Women's (345)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Sweaters |
| 6110.20.20.25 | Girls' (345)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Sweaters |
| 6110.20.20.30 | Men's or boys' (359)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Vests, other than sweater vests |
| 6110.20.20.35 | Women's or girls' (359)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Vests, other than sweater vests |
| 6110.20.20.41 | Men's (338)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Sweatshirts |
| 6110.20.20.44 | Boys' (338)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Sweatshirts |
| 6110.20.20.46 | Women's (339)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Sweatshirts |
| 6110.20.20.49 | Girls' (339)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Sweatshirts |
| 6110.20.20.67 | Knit to shape articles described in statistical note 6 to this chapter (338)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Other › Men's or boys' |
| 6110.20.20.69 | Other (338)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Other › Men's or boys' |
| 6110.20.20.77 | Knit to shape articles described in statistical note 6 to this chapter (339)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Other › Women's or girls' |
| 6110.20.20.79 | Other (339)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of cotton › Other › Other › Other › Women's or girls' |
Korea export-side line (reference)
- 6110200000면으로 만든 것
Top 3 United States rulings
As of: 2026 HTS Rev.15
3Duty & tax
Rate available to Korea origin
| Line | Description | General | Special | Column 2 |
|---|---|---|---|---|
| 6110.20.10 | Containing 36 percent or more by weight of flax fibers | 5% | Free | 45% |
| 6110.20.10.10 | Men's or boys' (345) | — | — | — |
| 6110.20.10.20 | Women's or girls' (345) | — | — | — |
| 6110.20.10.22 | Men's or boys' (359) | — | — | — |
| 6110.20.10.24 | Women's or girls' (359) | — | — | — |
| 6110.20.10.26 | Knit to shape articles described in statistical note 6 to this chapter (338) | — | — | — |
| 6110.20.10.29 | Other (338) | — | — | — |
| 6110.20.10.31 | Knit to shape articles described in statistical note 6 to this chapter (339) | — | — | — |
| 6110.20.10.33 | Other (339) | — | — | — |
| 6110.20.20 | Other | 16.5% | Free | 50% |
| 6110.20.20.05 | Boys' or girls' garments imported as parts of playsuits (237) | — | — | — |
| 6110.20.20.10 | Men's (345) | — | — | — |
| 6110.20.20.15 | Boys' (345) | — | — | — |
| 6110.20.20.20 | Women's (345) | — | — | — |
| 6110.20.20.25 | Girls' (345) | — | — | — |
| 6110.20.20.30 | Men's or boys' (359) | — | — | — |
| 6110.20.20.35 | Women's or girls' (359) | — | — | — |
| 6110.20.20.41 | Men's (338) | — | — | — |
| 6110.20.20.44 | Boys' (338) | — | — | — |
| 6110.20.20.46 | Women's (339) | — | — | — |
| 6110.20.20.49 | Girls' (339) | — | — | — |
| 6110.20.20.67 | Knit to shape articles described in statistical note 6 to this chapter (338) | — | — | — |
| 6110.20.20.69 | Other (338) | — | — | — |
| 6110.20.20.77 | Knit to shape articles described in statistical note 6 to this chapter (339) | — | — | — |
| 6110.20.20.79 | Other (339) | — | — | — |
Chapter 99 additional duties
about +7.5%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.
| Measure | Adds | Ch.99 line | Status · as of · source |
|---|---|---|---|
| Section 301 forced-labor duty (Korea) (Re-verified 2026-09-15: no change.)charged so the Column 1 rate and this duty together reach 12.5% — 5% + 7.5%. | +7.5% | 9903.05.70, 9903.05.71 | in 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 total | 9903.05.70, 9903.05.71 | in 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 total | 9903.01, 9903.02 | struck 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 total | about +7.5% | ||
Caveats
- These layers are defined at the 8- or 10-digit HTS line. An HS6 code (611020) 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
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) (7.5%)
- —
- 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
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
- 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.
- 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.
- 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.
- ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
- 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.
- LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
- Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
- Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
- Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
- Release and deliveryAfter release the goods leave the bonded air cargo facility.
- Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
- Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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).
- 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.
- 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
- 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
Take care
Score: 0.28
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 — 5298 US rulings split across 29 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 requirements | 0.00 | No PGA flag mapped at chapter or heading level (heuristic map). cbp.gov |
|---|---|---|
| Classification ambiguity | 0.81 | US rulings: 5298, spread over 29 subheadings rulings.cbp.govUS CROSS: 5298 rulings, 25% of them decided on more than one line · 134 other HS6 codes examined in the same cases rulings.cbp.gov |
| Regulatory regime | 0.15 | FTC 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 26United States 5298Taiwan 1China —
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 5298 held
- NYThe 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
- NYThe tariff classification of women’s upper body garments from Nicaragua, South Korea, Bangladesh, and IndonesiaDecided line: 6109.10.0060, 6110.20.2079Date: 2026-05-15Reference: N360982
- NYThe tariff classification of a women’s sweatshirt from VietnamDecided line: 6110.20.2046Date: 2026-05-14Reference: N361049
- NYThe tariff classification of a women’s upper body garment from ChinaDecided line: 6110.20.2079Date: 2026-04-24Reference: N360338
- NYThe tariff classification of women’s upper body garments from VietnamDecided line: 6106.10.0010, 6109.10.0070, 6110.20.2079Date: 2026-04-01Reference: N359550
Show 5 more
- NYThe tariff classification of an upper body garment from South KoreaDecided line: 6110.20.2079, 6111.20.3000Date: 2026-02-26Reference: N358272
- NYThe tariff classification of an upper body garment from South KoreaDecided line: 6110.20.2079Date: 2026-01-30Reference: N357689
- NYThe tariff classification of upper body garments from South KoreaDecided line: 6110.20.2079, 6111.20.3000Date: 2026-01-20Reference: N357311
- NYThe 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
- NYThe tariff classification of women’s upper body garments from South Korea.Decided line: 6106.10.0010, 6106.20.2010, 6110.20.2079Date: 2025-12-15Reference: N356079
Korea rulings (origin)
Showing the 10 most recent of 26 held
- 관세평가분류원Similar articles of pullover, of cotton, knitted; RIB TANK SLEEVELESS; 456442SM1(1,3,4,5)ㅇ 면(98%) 주성분의 편물로 만든 민소매 상의 - 넥라인을 기점으로 개방되지 않고, 머리부터 뒤집어 쓰는 구조이며, 의류 밑 부분에 골이 진(ribbed) 허릿단이 있음 ㅇ 제시성분 - COTTON 98% / SPANDEX 2% (RIB 원단 / KNITTED)Decided line: 6110200000Date: 2026-04-16Reference: CLIP-0072026001697
- 관세평가분류원[①상의] Pullover of cotton; TRY 삼중직여성보온내의 [②하의] Women's underclothing of cotton; TRY 삼중직여성보온내의- (개요) 면제 편물로 만든 안감이 있는 분홍색계 여성용 상의와 하의 [상의] 넥라인이 원형이고 전면 부분에 오프닝이 없으며 긴 소매가 있고 손목 부분에 리브드한 밴드가 있으며 밑단은 허리까지 내려오는 상의 [하의] 허리 부분에 웨이스트밴드가 있고 발목 끝단에는 리브드한 밴드가 있으며 전면에 오프닝이 없고 ...Decided line: 6110200000Date: 2024-10-15Reference: CLIP-0072024003553
- 관세평가분류원Pullover of cotton, knitted ; J로고밴딩민소매크롭탑; JYTS0200- (개요) 면(98%) 주성분의 편물로 만든 흰색계 여성용 민소매 상의 (디자인) 넥라인을 기점으로 개방되지 않고, 머리부터 뒤집어 쓰는 구조이며, 밑단에 다른 직물 구조인 검정색 조임밴드를 별도로 꿰매어 붙여논 의류Decided line: 6110200000Date: 2024-06-19Reference: CLIP-0072024001905
- 관세평가분류원Pullover of cotton, knitted; HEATTECH cotton crew neck L/S T-shirt (9) (EXW)- 면 주성분(면 53%, 아크릴 42%, 엘라스틴 5%)의 편물로 만든 감색계 풀오버(긴소매 의류로서 내부에는 루프를 형성한 테리편물에 보풀이 있는 것) 용도: 상의(풀오버) - 물품이미지Decided line: 6110200000Date: 2022-02-11Reference: CLIP-0072022000435
- 관세평가분류원Pullovers of cotton; MEN'S QUILTED PULLOVER SWEATSHIRT; SSTSC321ㅇ 면(cotton) 60%, 폴리에스테르 40% 편물로 만든 파란색계 긴소매 풀오버[옷감 내부에 합성섬유제 충전재가 있는 누비 원단으로 깃(collar)이 없는 원형의 넥라인이며, 넥라인을 기점으로 개방되지 않고 소매 끝 부분과 의류 밑 부분에 조여진 형태의 밑단(약 5.5㎝)이 있음, 바늘코(stitch)...Decided line: 6110200000Date: 2021-03-09Reference: CLIP-0072021000899
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- 관세평가분류원Pullover of cotton; LIGHT TAUPE 570363면(100%)의 편물로 만든 회백색계 풀오버[옷감내부에 합성섬유제 충전재가 있는 누비원단으로, 깃(collar)이 있고 전면이 스냅단추로 부분 개폐되며, 허리 아래 양쪽에 주머니가 있고 골이 진(ribbed) 허릿단이 있음 - 제시성분 : 겉감 면 100%, 충전재 폴리에스테르 100%Decided line: 6110200000Date: 2020-12-23Reference: CLIP-0072020005514
- 관세평가분류원Pullovers of cotton, knitted; tee; 19ss heavy weight pocket tee yellow orange- 면(cotton)제 편물로 만든 풀오버형의 황색계 반소매 상의로 깃이 없고 개방되지 않는 원형의 넥라인이며 왼쪽 가슴 부분에 주머니가 있는 것[바늘코(stitch)수 : 세로 방향 1cm당 평균 10개 이상, 가로 방향 1cm당 평균 10개 미만] - 용도 : 상의 - 신청물품 이미지Decided line: 6110200000Date: 2020-04-03Reference: CLIP-0072020001289
- 관세평가분류원Pullover of cotton; W'S HONEYCOMB LONG SLEEVE T-SHIRT(L); 318873(93-02)/64249F084A;면 주성분의 편물로 만든 검정색계 풀오버 (넥라인을 기점으로 개방되지 않고, 머리부터 뒤집어 입는 구조로 밑단은 허리아래까지 내려오며, 긴 소매의 끝단에 조이는 부분이 있음) - 용도 : 상의 - 신청물품 이미지Decided line: 6110200000Date: 2019-12-10Reference: CLIP-0072019005171
- 관세평가분류원➀ Pullover of cotton, knitted ; W's lounge hoodie dress set(313786(91-02)/ 64279H116C) ; CAMBODA ➁ Women's trousers of cotton, knitted; W's lounge hoodie dress set(313786(91-02)/ 6상의와 하의가 함께 소매포장되어 제시된 제품으로, ① 면(58%)과 폴리에스트르(42%)가 혼방된 파일편물로 만든 검정색계 풀오버(머리부터 뒤집어 입는 구조로 넥라인을 기점으로 오프닝이 없고 일체형 후드와 조임끈이 있으며, 밑단은 허리 아래까지 내려오고, 긴 소매와 골이 진 허릿단이 있음) ② 면(57%)과 ...Decided line: 6110200000Date: 2019-08-14Reference: CLIP-0072019003415
- 관세평가분류원➀ Pullover of cotton, knitted; W Ultra Stretch 룸세트 ; PR.CHNA ➁ Women's trousers of cotton, knitted; W Ultra Stretch 룸세트(408888(83-01) 05278F046B) ; PR.CHNA상의와 하의가 함께 소매포장되어 제시된 제품으로, ➀ 면 주성분인 편물로 만든 핑크색계 풀오버(넥라인은 원형이고, 오프닝이 없으며, 밑단을 조이는 부분이 없고, 내부에 파일이 있는 긴소매 상의) ➁ 면 주성분의 편물로 만든 핑크색계 가로 줄무늬의 긴바지(허리 부분에는 신축성이 있는 밴드가 있고, 오프닝이 없으...Decided line: 6110200000Date: 2018-12-07Reference: CLIP-0072018005433
Show rulings from other countries (1)
- TW棉製套頭衫、無領開襟上衣、外穿式背心及類似品，針織或鈎針織者Article:H22611(HOODIE SET) UNISEX-TOP 上著，適穿年齡及身長：5-6歲、115-120公分Decided line: 61102000001Date: 2021Reference: 110AA0208
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
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