Men's or boys' trousers, breeches and shorts, of synthetic fibres

• Destination duty: Free (Special, same on all 11 lines)
• Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
• This code covers: Men's or boys' trousers, breeches and shorts, of synthetic fibres
• Additional tariffs: about +12.5% — Section 301 forced-labor duty (Korea) (Re-verified 2026-09-15: no change.)
• Regime to watch: US duty-free de minimis suspended for all countriesSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov ↗

Key points

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

Key points on the origin side

• ·There is no export duty, but an export declaration is still required. Goods that are not drawback-eligible and are worth FOB KRW 2,000,000 or less can go through list clearance instead of a full declaration, and e-commerce and similar consignments worth FOB KRW 5,000,000 or less can use the simplified export declaration (Notice on Export and Re-export Clearance, article 55(1)8 and article 43(1)).
• ·The loading deadline is 30 days from acceptance of the export declaration, extendable up to one year with cause.
• ·The export permit is the evidence for VAT zero-rating and the basis for a drawback claim (VAT Act art. 21; Drawback Special Cases Act art. 14).
• ·Strategic-goods status must be determined before export; if the item qualifies, an export licence from the Ministry of Trade, Industry and Energy through KOSTI is required.
• ·An FTA certificate of origin is needed when the buyer claims preference at destination: KORUS is self-certified, the Korea-China FTA is authority-issued.

HS6 names

• enMen's or boys' trousers, breeches and shorts, of synthetic fibres
• zh_hant合成纖維製男用或男童用長褲、膝褲及短褲
• zh_hans合成纤维制男用或男童用长裤、膝裤及短裤

United States tariff lines

Not your product? Search again

Rate available to Korea origin

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

No 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 ↗

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.gov ↗2026-09-07
• ambiguityClassification is contested — 724 US rulings split across 25 subheadings.rulings.cbp.gov ↗2026-09-07
• timingSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov ↗2026-09-07

Components

Rulings held:Korea 12United States 724Taiwan 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 724 held

• NYThe tariff classification of men’s and women’s garments from China ↗Decided line: 6104.63.2006, 6203.43.9011, 9903.01.24, 9903.01.25, 9903.88.15Date: 2025-09-23Reference: N353273
• NYThe tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of men’s garments from Guatemala ↗Decided line: 6203.33.2010, 6203.43.9011, 6211.33.9054, 9822.05.11Date: 2024-06-18Reference: N340250
• NYThe tariff classification of men’s mountain bike pants from Vietnam ↗Decided line: 6203.43.7590, 6203.43.9011Date: 2024-05-03Reference: N336113
• NYThe tariff classification of men’s inmate garments from Mexico and El Salvador ↗Decided line: 6203.43.9011, 6211.33.9044Date: 2023-10-11Reference: N335404
• NYThe tariff classification of scrub tops and trousers from Pakistan ↗Decided line: 6203.43.9009, 6211.33.9042Date: 2023-08-21Reference: N334667

Korea rulings (origin)

Showing the 10 most recent

• 관세평가분류원Boys' trousers of synthetic fibres, woven; K's stretch warm lined jogger pants; 442493(14-02) / 05121F041B ↗- 합성섬유제(나일론 86%, 폴리우레탄 14%) 직물로 만든 긴바지(전면은 트임이 없으나 전면 부분이 왼편이 오른편 위로 잠긴 형태로 박음질 되어 있고, 허리에는 웨이스트 밴드가 있으며 밑단은 발목 아래까지 내려오는 구조) - 신청물품 이미지Decided line: 6203430000Date: 2022-01-14Reference: CLIP-0072022000144
• 관세평가분류원Men's trousers of synthetic fibres; 나일론기어팬츠(3D CUT)/434843(11-05)/ 05321H030A ↗- 폴리아미드(96%)와 엘라스틴(4%)이 혼방된 직물로 만든 흑색계 남성용 긴바지(앞면은 슬라이드파스너로 부분 개폐되고 왼편이 오른편 위로 잠기도록 디자인 되어 있으며 허리를 조일 수 있는 탄성밴드와 벨트가 있고, 밑단은 발목까지 내려오는 형태임) - 물품이미지Decided line: 6203430000Date: 2021-04-20Reference: CLIP-0072021001502
• 관세평가분류원Men's trousers of synthetic fibres, woven ; 18FW BANDING WOOL SLACKS BLACK ↗양모(50%), 나일론(30%) 및 폴리에스테르(20%)가 혼방된 직물로 만든 흑색 남성용 긴 바지(전면은 슬라이드 파스너로 부분개폐되고, 전면 부분은 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 탄성밴드와 끈으로 조일 수 있고, 밑단은 발목까지 내려옴) - 물품 사진Decided line: 6203430000Date: 2020-01-31Reference: CLIP-0072020000422
• 관세평가분류원Men's trousers of synthetic fibres, woven ; 19SS CROPPED CHECK SLACK BROWN ↗폴리에스테르(75%)와 레이온(25%)이 혼방된 직물로 만든 갈색계 남성용 긴 바지(전면은 슬라이드 파스너로 부분개폐되고, 전면 부분은 왼편이 오른편 위로 잠기도록 디자인되어 있으며, 탄성밴드와 끈으로 조일 수 있고, 밑단은 발목까지 내려옴) - 물품 사진Decided line: 6203430000Date: 2020-01-31Reference: CLIP-0072020000423
• 관세평가분류원Men's shorts of synthetic fibres, woven; MEN'S NYLON SWIM SHORT; MSZ2PH1211A ↗합성섬유(폴리에스테르 100%)제의 직물로 만든 남성용 반바지(허리 부분은 고무줄과 허리끈으로 조이며, 측면과 뒷면에 주머니가 있고 내부에 팬티 형태의 망이 봉제되어 있으며, 전면에 오프닝이 없으나 왼편이 오른편 위에 잠기는 형태의 재봉선이 있음) - 신청물품 이미지Decided line: 6203430000Date: 2019-09-18Reference: CLIP-0072019003828