Articles of apparel and clothing accessories, not knitted or crocheted › Track suits, ski-suits and swimwear; other garments
Other garments, women's or girls', of man-made fibres
HS 621143Korea → 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: Other garments, women's or girls', of man-made 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
- ko인조섬유로 만든 것
- enOther garments, women's or girls', of man-made fibres
- zh_hant其他人造纖維製其他女用或女童用衣服
- zh_hans其他人造纤维制其他女用或女童用衣服
United States tariff lines
| Line | Description |
|---|---|
| 6211.43.05 | Recreational performance outerwearTrack suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers |
| 6211.43.05.03 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more weight; containing 10 percent or more by weight of downTrack suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear › Coveralls, jumpsuits and similar apparel |
| 6211.43.05.07 | Other, insulated for cold weather protection (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear › Coveralls, jumpsuits and similar apparel |
| 6211.43.05.10 | Women's (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear › Coveralls, jumpsuits and similar apparel › Other |
| 6211.43.05.20 | Girls' (237)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear › Coveralls, jumpsuits and similar apparel › Other |
| 6211.43.05.30 | Washsuits, sunsuits, one-piece playsuits and similar apparelTrack suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear |
| 6211.43.05.40 | Trousers (648)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear › Track suits |
| 6211.43.05.50 | Other (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear › Track suits |
| 6211.43.05.60 | Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206 (641)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear |
| 6211.43.05.64 | Containing 36 percent or more by weight of wool or fine animal hair (459)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear › Jumpers |
| 6211.43.05.66 | Other (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear › Jumpers |
| 6211.43.05.74 | Containing 36 percent or more by weight of wool or fine animal hair (459)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear › Vests |
| 6211.43.05.76 | Other (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear › Vests |
| 6211.43.05.78 | Jackets and jacket-type garments excluded from heading 6202 (635)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear |
| 6211.43.05.91 | Other (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Recreational performance outerwear |
| 6211.43.10 | OtherTrack suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers |
| 6211.43.10.03 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more weight; containing 10 percent or more by weight of downTrack suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Coveralls, jumpsuits and similar apparel |
| 6211.43.10.07 | Other, insulated for cold weather protection (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Coveralls, jumpsuits and similar apparel |
| 6211.43.10.10 | Women's (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Coveralls, jumpsuits and similar apparel › Other |
| 6211.43.10.20 | Girls' (237)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Coveralls, jumpsuits and similar apparel › Other |
| 6211.43.10.30 | Washsuits, sunsuits, one-piece playsuits and similar apparel (237)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other |
| 6211.43.10.40 | Trousers (648)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Track suits |
| 6211.43.10.50 | Other (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Track suits |
| 6211.43.10.59 | Designed for use in hospitals, clinics, laboratories or contaminated areas (641)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206 |
| 6211.43.10.62 | Other (641)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206 |
| 6211.43.10.64 | Containing 36 percent or more by weight of wool or fine animal hair (459)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Jumpers |
| 6211.43.10.66 | Other (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Jumpers |
| 6211.43.10.74 | Containing 36 percent or more by weight of wool or fine animal hair (459)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Vests |
| 6211.43.10.76 | Other (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Vests |
| 6211.43.10.78 | Jackets and jacket-type garments excluded from heading 6202 (635)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other |
| 6211.43.10.82 | Surgical or isolation gowns (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Apparel designed for use in hospitals, clinics, laboratories or contaminated areas |
| 6211.43.10.88 | Other (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other › Apparel designed for use in hospitals, clinics, laboratories or contaminated areas |
| 6211.43.10.92 | Other (659)Track suits, ski-suits and swimwear; other garments › Other garments, women's or girls' › Of man-made fibers › Other |
Korea export-side line (reference)
- 6211431000합성섬유로 만든 것
- 6211432000재생ㆍ반(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 |
|---|---|---|---|---|
| 6211.43.05 | Recreational performance outerwear | 16% | Free | 90% |
| 6211.43.05.03 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more weight; containing 10 percent or more by weight of down | — | — | — |
| 6211.43.05.07 | Other, insulated for cold weather protection (659) | — | — | — |
| 6211.43.05.10 | Women's (659) | — | — | — |
| 6211.43.05.20 | Girls' (237) | — | — | — |
| 6211.43.05.30 | Washsuits, sunsuits, one-piece playsuits and similar apparel | — | — | — |
| 6211.43.05.40 | Trousers (648) | — | — | — |
| 6211.43.05.50 | Other (659) | — | — | — |
| 6211.43.05.60 | Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206 (641) | — | — | — |
| 6211.43.05.64 | Containing 36 percent or more by weight of wool or fine animal hair (459) | — | — | — |
| 6211.43.05.66 | Other (659) | — | — | — |
| 6211.43.05.74 | Containing 36 percent or more by weight of wool or fine animal hair (459) | — | — | — |
| 6211.43.05.76 | Other (659) | — | — | — |
| 6211.43.05.78 | Jackets and jacket-type garments excluded from heading 6202 (635) | — | — | — |
| 6211.43.05.91 | Other (659) | — | — | — |
| 6211.43.10 | Other | 16% | Free | 90% |
| 6211.43.10.03 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more weight; containing 10 percent or more by weight of down | — | — | — |
| 6211.43.10.07 | Other, insulated for cold weather protection (659) | — | — | — |
| 6211.43.10.10 | Women's (659) | — | — | — |
| 6211.43.10.20 | Girls' (237) | — | — | — |
| 6211.43.10.30 | Washsuits, sunsuits, one-piece playsuits and similar apparel (237) | — | — | — |
| 6211.43.10.40 | Trousers (648) | — | — | — |
| 6211.43.10.50 | Other (659) | — | — | — |
| 6211.43.10.59 | Designed for use in hospitals, clinics, laboratories or contaminated areas (641) | — | — | — |
| 6211.43.10.62 | Other (641) | — | — | — |
| 6211.43.10.64 | Containing 36 percent or more by weight of wool or fine animal hair (459) | — | — | — |
| 6211.43.10.66 | Other (659) | — | — | — |
| 6211.43.10.74 | Containing 36 percent or more by weight of wool or fine animal hair (459) | — | — | — |
| 6211.43.10.76 | Other (659) | — | — | — |
| 6211.43.10.78 | Jackets and jacket-type garments excluded from heading 6202 (635) | — | — | — |
| 6211.43.10.82 | Surgical or isolation gowns (659) | — | — | — |
| 6211.43.10.88 | Other (659) | — | — | — |
| 6211.43.10.92 | Other (659) | — | — | — |
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.
| Measure | Adds | Ch.99 line | Status · as of · source |
|---|---|---|---|
| Section 301 forced-labor duty (Korea) (Re-verified 2026-09-15: no change.)the Column 1 rate of 16% already reaches 12.5%, so no additional duty is charged. | +0% | 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 +0% | ||
Caveats
- These layers are defined at the 8- or 10-digit HTS line. An HS6 code (621143) 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) (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
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 — 1834 US rulings split across 35 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 | 0.85 | US rulings: 1834, spread over 35 subheadings rulings.cbp.govUS CROSS: 1834 rulings, 41% of them decided on more than one line · 165 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 53United States 1834Taiwan 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 1834 held
- NYThe tariff classification of women’s tops from Bangladesh or VietnamDecided line: 6211.43.1059, 6211.43.1076, 6211.43.1078Date: 2026-05-21Reference: N361012
- NYThe tariff classification of scrub tops and pants from VietnamDecided line: 6204.63.9009, 6211.43.1059Date: 2026-05-21Reference: N361224
- NYThe tariff classification of scrub tops and pants from VietnamDecided line: 6204.63.9009, 6211.43.1059Date: 2026-04-23Reference: N360307
- NYThe tariff classification of a chef style hat and an apron from ChinaDecided line: 6211.43.1092, 6505.00.6090Date: 2026-02-11Reference: N357844
- 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
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- NYThe tariff classification of women’s garments from PakistanDecided line: 6204.69.2810, 6204.69.2840, 6206.40.3035, 6211.43.1062Date: 2025-12-15Reference: N355880
- NYThe tariff classification of girls’ costumes from ChinaDecided line: 6204.53.302, 6211.43.1092, 6217.10.9530, 9903.01.24, 9903.01.25, 9903.88.15Date: 2025-09-22Reference: N353021
- NYThe tariff classification of girls’ costumes from ChinaDecided line: 6204.53.302, 6211.43.1092, 6217.10.9530, 9903.01.24, 9903.01.25, 9903.88.15Date: 2025-09-22Reference: N353022
- NYThe tariff classification of choir robes from ChinaDecided line: 6211.33.9061, 6211.43.1092, 9903.01.24, 9903.01.25, 9903.88.15Date: 2025-08-21Reference: N352227
- NYThe tariff classification of women’s wearing apparel from VietnamDecided line: 6106.20.2010, 6110.30.3059, 6114.30.1020, 6211.43.1088, 9903.01.25Date: 2025-07-14Reference: N350645
Korea rulings (origin)
Showing the 10 most recent of 53 held
- 관세평가분류원Other garments, women's or girls' of synthetic fibres; WOMANS GARMENTS OF ARTFICIAL FIBRIES; MN08VT013HJZ○ 재생섬유로 만든 직물제의 여성용 그 밖의 의류(소매가 없고, 안감이 없고, 칼라가 있으며, 전면이 단추로 완전 개폐되고, 오른편이 왼편 위로 잠기도록 되어있으며, 후면 밑단에 탄성밴드로 조이는 부분이 있음) ○ 성분: 텐셀 85%, 나일론 15%Decided line: 6211432000Date: 2026-06-24Reference: CLIP-0072026002686
- 관세평가분류원Other garments, women's or girls' of synthetic fibres; ATHER JACKETS; MN06VT002HJ○ 합성섬유로 만든 직물제의 조끼(전면이 슬라이드 파스너로 완전 개폐되고, 덧단이 없으며, 후드가 일체형으로 결합되어 있고, 밑단에 조이는 부분이 없고, 홑겹으로 충전재 없음) ○ 성분: 나일론 100%Decided line: 6211431000Date: 2026-06-24Reference: CLIP-0072026002690
- 관세평가분류원Other garments of synthetic fibres; VEST○ 합성섬유제 직물을 주성분(일부 합성섬유제 편물)으로 만든 조끼(전면이 슬라이드 파스너로 완전 개폐되고 앞․뒷면에 부분적으로 반사띠가 봉제되어 있으며 양쪽 가슴 부분과 하단 양측에 주머니가 있음)○ 제시용도 : 작업용 조끼Decided line: 6211431000Date: 2026-04-07Reference: CLIP-0072026001504
- 관세평가분류원Other garments; 산업용 추락보호 에어백; C3 Light- 합성섬유제 직물을 주성분으로 만든 여성용 그 밖의 의류(전면이 슬라이드 파스너로 완전 개폐되고, 소매와 깃(collar)이 없으며, 밑단이 허리 아래까지 내려오고, 전면하단에 주머니가 있는 조끼 형태의 의류로 안쪽에 에어백, 인플레이터, 센서모듈 등이 내장되어 있음) - 제시용도 : 산업용 추락보호Decided line: 6211431000Date: 2026-03-09Reference: CLIP-0072026001066
- 관세평가분류원Other garments of synthetic fibres; WALKING VEST; S/T NO.JK_423 WALKING VEST합성섬유제 직물 주성분(일부 합성섬유제 편물)으로 만든 조끼(전면부분에 슬라이드파스너로 전면 개폐가 가능하고, 전면부와 후면부에 주머니가 있으며, 소매가 없는 상반신을 덮는 형태) - 용도: 작업용 - 물품사진:Decided line: 6211431000Date: 2025-08-13Reference: CLIP-0072025003524
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- 관세평가분류원Other garments, women's or girls' of synthetic fibres; VEST; VT2폴리에스테르제 직물로 만든 조끼(넥라인에 스탠딩카라가 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 소매가 없고, 허리부분에 주머니가 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감과 안감은 망사로 되어 있으며, 충전재는 없음) - 용도: 의류 - 물품사진:Decided line: 6211431000Date: 2025-01-10Reference: CLIP-0072025000123
- 관세평가분류원Other garments, women's or girls' of synthetic fibres; VEST; VT3폴리에스테르제 직물로 만든 조끼(넥라인에 스탠딩카라가 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 소매가 없고, 허리부분에 주머니가 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감과 안감은 망사로 되어 있으며, 충전재는 없음) - 용도: 의류 - 물품사진:Decided line: 6211431000Date: 2025-01-10Reference: CLIP-0072025000125
- 관세평가분류원Other garments, women's or girls' of synthetic fibres; WB01폴리에스테르제 직물로 만든 상의(넥라인에 스탠드카라가 있고, 후드를 접어서 넣을 수 있도록 되어 있으며, 조임끈이 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 긴팔 소매가 있고, 소매끝부분에 탄성밴드가 있으며, 허리부분에 주머니와 조임끈이 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감으로 ...Decided line: 6211431000Date: 2025-01-10Reference: CLIP-0072025000130
- 관세평가분류원Other garments, women's or girls' of synthetic fibres; JK2폴리에스테르제 직물로 만든 상의(넥라인에 카라가 있고, 전면부분은 슬라이드파스너로 완전 개폐되며, 긴팔 소매가 있고, 소매에 주머니가 있으며, 소매끝부분에 웨이스트밴드가 있고, 허리부분에 주머니와 웨이스트밴드가 있으며, 밑단은 허리까지 내려오는 길이의 의류)(홑겹의 겉감과 안감으로 되어 있으며, 충전재는 없음...Decided line: 6211431000Date: 2025-01-10Reference: CLIP-0072025000128
- 관세평가분류원Women's other garment of synthetic fibres; Jacket; WB37- (개요) 합성섬유(Polyester 100%)제 직물로 만든 검정색 긴소매 상의 - (디자인) 스탠드 칼라이고, 전면은 슬라이드파스너로 완전개폐가 가능하고, 덧단이 없으며, 허리 아래 양측에 포켓이 있고, 소매끝단엔 탄성밴드가 의류의 밑부분엔 조임끈이 있는 구조(홑겹의 겉감과 안감은 망사로 되어 있으며, ...Decided line: 6211431000Date: 2025-01-07Reference: CLIP-0072025000042
Show rulings from other countries (1)
- TW其他人造纖維製其他女用或女童用衣服IKEA PS 2017 THROW W ZIPPER DARK BLUE AP JPDecided line: 62114300903Date: 2017Reference: 106AA0104
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