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 → United States
1Overview
- Destination duty: Free (Special, same on all 4 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 man-made fibres
- Additional tariffs: about +6.5% — 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
- 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
United States tariff lines
| Line | Description |
|---|---|
| 6110.30.10 | Containing 25 percent or more by weight of leatherSweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers |
| 6110.30.10.10 | Men's or boys' (645)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Containing 25 percent or more by weight of leather › Sweaters |
| 6110.30.10.20 | Women's or girls' (646)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Containing 25 percent or more by weight of leather › Sweaters |
| 6110.30.10.30 | Men's or boys' (659)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Containing 25 percent or more by weight of leather › Vests, other than sweater vests |
| 6110.30.10.40 | Women's or girls' (659)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Containing 25 percent or more by weight of leather › Vests, other than sweater vests |
| 6110.30.10.50 | Men's or boys' (638)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Containing 25 percent or more by weight of leather › Other |
| 6110.30.10.60 | Women's or girls' (639)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Containing 25 percent or more by weight of leather › Other |
| 6110.30.15 | Containing 23 percent or more by weight of wool or fine animal hairSweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other |
| 6110.30.15.10 | Men's or boys' (445)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Containing 23 percent or more by weight of wool or fine animal hair › Sweaters |
| 6110.30.15.20 | Women's or girls' (446)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Containing 23 percent or more by weight of wool or fine animal hair › Sweaters |
| 6110.30.15.30 | Men's or boys' (459)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Containing 23 percent or more by weight of wool or fine animal hair › Vests, other than sweater vests |
| 6110.30.15.40 | Women's or girls' (459)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Containing 23 percent or more by weight of wool or fine animal hair › Vests, other than sweater vests |
| 6110.30.15.50 | Men's or boys' (438)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Containing 23 percent or more by weight of wool or fine animal hair › Other |
| 6110.30.15.60 | Women's or girls' (438)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Containing 23 percent or more by weight of wool or fine animal hair › Other |
| 6110.30.20 | Containing 30 percent or more by weight of silk or silk wasteSweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other |
| 6110.30.20.10 | Men's or boys' (645)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Containing 30 percent or more by weight of silk or silk waste › Sweaters |
| 6110.30.20.20 | Women's or girls' (646)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Containing 30 percent or more by weight of silk or silk waste › Sweaters |
| 6110.30.20.30 | Men's or boys' (659)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Containing 30 percent or more by weight of silk or silk waste › Vests, other than sweater vests |
| 6110.30.20.40 | Women's or girls' (659)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Containing 30 percent or more by weight of silk or silk waste › Vests, other than sweater vests |
| 6110.30.20.51 | Knit to shape articles described in statistical note 6 to this chapter (638)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Containing 30 percent or more by weight of silk or silk waste › Other › Men's or boys' |
| 6110.30.20.53 | Other (638)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Containing 30 percent or more by weight of silk or silk waste › Other › Men's or boys' |
| 6110.30.20.61 | Knit to shape articles described in statistical note 6 to this chapter (639)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Containing 30 percent or more by weight of silk or silk waste › Other › Women's or girls' |
| 6110.30.20.63 | Other (639)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Containing 30 percent or more by weight of silk or silk waste › Other › Women's or girls' |
| 6110.30.30 | OtherSweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other |
| 6110.30.30.05 | Boys' and girls' garments imported as parts of playsuits (237)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other |
| 6110.30.30.10 | Men's (645)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Sweaters |
| 6110.30.30.15 | Boys' (645)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Sweaters |
| 6110.30.30.20 | Women's (646)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Sweaters |
| 6110.30.30.25 | Girls' (646)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Sweaters |
| 6110.30.30.30 | Men's or boys' (659)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Vests, other than sweater vests |
| 6110.30.30.35 | Women's or girls' (659)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Vests, other than sweater vests |
| 6110.30.30.41 | Men's (638)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Sweatshirts |
| 6110.30.30.44 | Boys' (638)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Sweatshirts |
| 6110.30.30.45 | Women's or girls' (639)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Sweatshirts |
| 6110.30.30.51 | Knit to shape articles described in statistical note 6 to this chapter (638)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Other › Men's or boys' |
| 6110.30.30.53 | Other (638)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Other › Men's or boys' |
| 6110.30.30.57 | Knit to shape articles described in statistical note 6 to this chapter (639)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Other › Women's or girls' |
| 6110.30.30.59 | Other (639)Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted › Of man-made fibers › Other › Other › Other › Other › Other › Women's or girls' |
Korea export-side line (reference)
- 6110301000합성섬유로 만든 것
- 6110302000재생ㆍ반(半)합성 섬유로 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 |
|---|---|---|---|---|
| 6110.30.10 | Containing 25 percent or more by weight of leather | 6% | Free | 35% |
| 6110.30.10.10 | Men's or boys' (645) | — | — | — |
| 6110.30.10.20 | Women's or girls' (646) | — | — | — |
| 6110.30.10.30 | Men's or boys' (659) | — | — | — |
| 6110.30.10.40 | Women's or girls' (659) | — | — | — |
| 6110.30.10.50 | Men's or boys' (638) | — | — | — |
| 6110.30.10.60 | Women's or girls' (639) | — | — | — |
| 6110.30.15 | Containing 23 percent or more by weight of wool or fine animal hair | 17% | Free | 54.5% |
| 6110.30.15.10 | Men's or boys' (445) | — | — | — |
| 6110.30.15.20 | Women's or girls' (446) | — | — | — |
| 6110.30.15.30 | Men's or boys' (459) | — | — | — |
| 6110.30.15.40 | Women's or girls' (459) | — | — | — |
| 6110.30.15.50 | Men's or boys' (438) | — | — | — |
| 6110.30.15.60 | Women's or girls' (438) | — | — | — |
| 6110.30.20 | Containing 30 percent or more by weight of silk or silk waste | 6.3% | Free | 90% |
| 6110.30.20.10 | Men's or boys' (645) | — | — | — |
| 6110.30.20.20 | Women's or girls' (646) | — | — | — |
| 6110.30.20.30 | Men's or boys' (659) | — | — | — |
| 6110.30.20.40 | Women's or girls' (659) | — | — | — |
| 6110.30.20.51 | Knit to shape articles described in statistical note 6 to this chapter (638) | — | — | — |
| 6110.30.20.53 | Other (638) | — | — | — |
| 6110.30.20.61 | Knit to shape articles described in statistical note 6 to this chapter (639) | — | — | — |
| 6110.30.20.63 | Other (639) | — | — | — |
| 6110.30.30 | Other | 32% | Free | 90% |
| 6110.30.30.05 | Boys' and girls' garments imported as parts of playsuits (237) | — | — | — |
| 6110.30.30.10 | Men's (645) | — | — | — |
| 6110.30.30.15 | Boys' (645) | — | — | — |
| 6110.30.30.20 | Women's (646) | — | — | — |
| 6110.30.30.25 | Girls' (646) | — | — | — |
| 6110.30.30.30 | Men's or boys' (659) | — | — | — |
| 6110.30.30.35 | Women's or girls' (659) | — | — | — |
| 6110.30.30.41 | Men's (638) | — | — | — |
| 6110.30.30.44 | Boys' (638) | — | — | — |
| 6110.30.30.45 | Women's or girls' (639) | — | — | — |
| 6110.30.30.51 | Knit to shape articles described in statistical note 6 to this chapter (638) | — | — | — |
| 6110.30.30.53 | Other (638) | — | — | — |
| 6110.30.30.57 | Knit to shape articles described in statistical note 6 to this chapter (639) | — | — | — |
| 6110.30.30.59 | Other (639) | — | — | — |
Chapter 99 additional duties
about +6.5%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% — 6% + 6.5%. | +6.5% | 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 +6.5% | ||
Caveats
- These layers are defined at the 8- or 10-digit HTS line. An HS6 code (611030) 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) (6.5%)
- —
- 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 — 5422 US rulings split across 31 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 | 0.82 | US rulings: 5422, spread over 31 subheadings rulings.cbp.govUS CROSS: 5422 rulings, 26% of them decided on more than one line · 192 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 74United States 5422Taiwan 0China —
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 5422 held
- NYThe tariff classification of men’s upper body garments from JordanDecided line: 6105.20.2010, 6110.30.3053Date: 2026-07-20Reference: N362700
- NYThe tariff classification of women’s upper body garments from VietnamDecided line: 6109.90.1090, 6110.30.3059Date: 2026-06-29Reference: N362151
- NYThe tariff classification of men’s upper body garments from TaiwanDecided line: 6105.20.2010, 6110.30.3053Date: 2026-06-26Reference: N362034
- NYThe tariff classification of a men’s upper body garment from VietnamDecided line: 6110.30.3053Date: 2026-06-12Reference: N361705
- NYThe tariff classification of a women’s sweater from CambodiaDecided line: 6110.30.3020Date: 2026-06-10Reference: N348145
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- 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 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 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
- NYThe tariff classification of a girl’s cardigan from BangladeshDecided line: 6110.30.3059, 6111.30.4000, 9903.02.05Date: 2025-09-16Reference: N346678
- NYThe tariff classification of a women’s sweater from IndiaDecided line: 6110.30.3059, 9903.01.84, 9903.02.26Date: 2025-09-16Reference: N353264
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
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- 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
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: Individual / small seller — Changes which blocks are emphasised