Other made up textile articles › Other made up articles, including dress patterns
Other made up textile articles
HS 630790Korea → United States
1Overview
- Destination duty: Free (Special, same on all 6 lines)
- Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
- This code covers: Other made up textile articles
- Additional tariffs: about +4.6% — 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
- ko기타
- enOther made up textile articles
- zh_hant其他製成之紡織品
- zh_hans其他制成之纺织品
United States tariff lines
| Line | Description |
|---|---|
| 6307.90.30 | LabelsOther made up articles, including dress patterns › Other |
| 6307.90.30.10 | Of cotton (369)Other made up articles, including dress patterns › Other › Labels |
| 6307.90.30.20 | Other (669)Other made up articles, including dress patterns › Other › Labels |
| 6307.90.40 | Cords and tasselsOther made up articles, including dress patterns › Other |
| 6307.90.40.10 | Of cotton (369)Other made up articles, including dress patterns › Other › Cords and tassels |
| 6307.90.40.20 | Other (669)Other made up articles, including dress patterns › Other › Cords and tassels |
| 6307.90.50 | Corset lacings, footwear lacings or similar lacingsOther made up articles, including dress patterns › Other |
| 6307.90.50.10 | Of cotton (369)Other made up articles, including dress patterns › Other › Corset lacings, footwear lacings or similar lacings |
| 6307.90.50.20 | Other (669)Other made up articles, including dress patterns › Other › Corset lacings, footwear lacings or similar lacings |
| 6307.90.60 | Of fabric formed on a base of paper or covered or lined with paperOther made up articles, including dress patterns › Other › Surgical drapes |
| 6307.90.60.10 | Perineal towelsOther made up articles, including dress patterns › Other › Surgical drapes › Of fabric formed on a base of paper or covered or lined with paper |
| 6307.90.60.90 | OtherOther made up articles, including dress patterns › Other › Surgical drapes › Of fabric formed on a base of paper or covered or lined with paper |
| 6307.90.68.00 | Spunlaced or bonded fiber fabric disposable surgical drapes of man-made fibersOther made up articles, including dress patterns › Other › Surgical drapes › Other |
| 6307.90.72.00 | OtherOther made up articles, including dress patterns › Other › Surgical drapes › Other |
| 6307.90.75.00 | Toys for pets, of textile materialsOther made up articles, including dress patterns › Other |
| 6307.90.85.00 | Wall banners, of man-made fibersOther made up articles, including dress patterns › Other |
| 6307.90.89 | Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cottonOther made up articles, including dress patterns › Other › Other |
| 6307.90.89.10 | Surgical towels (369)Other made up articles, including dress patterns › Other › Other › Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton |
| 6307.90.89.40 | Cotton towels of pile or tufted construction (363)Other made up articles, including dress patterns › Other › Other › Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton |
| 6307.90.89.45 | Pillow shells, of cotton (369)Other made up articles, including dress patterns › Other › Other › Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton |
| 6307.90.89.50 | Sleeping bag shellsOther made up articles, including dress patterns › Other › Other › Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton › Shells for quilts, eiderdowns, comforters and similar articles of cotton |
| 6307.90.89.85 | Containing 85 percent or more by weight of cottonOther made up articles, including dress patterns › Other › Other › Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton › Shells for quilts, eiderdowns, comforters and similar articles of cotton › Other |
| 6307.90.89.95 | Other (362)Other made up articles, including dress patterns › Other › Other › Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton › Shells for quilts, eiderdowns, comforters and similar articles of cotton › Other |
| 6307.90.98 | OtherOther made up articles, including dress patterns › Other › Other |
| 6307.90.98.25 | Of the United StatesOther made up articles, including dress patterns › Other › Other › Other › National flags |
| 6307.90.98.35 | Of other nationsOther made up articles, including dress patterns › Other › Other › Other › National flags |
| 6307.90.98.42 | SurgicalOther made up articles, including dress patterns › Other › Other › Other › Face masks, including respirators without replaceable filters › N95 respirators |
| 6307.90.98.44 | OtherOther made up articles, including dress patterns › Other › Other › Other › Face masks, including respirators without replaceable filters › N95 respirators |
| 6307.90.98.50 | Other respiratorsOther made up articles, including dress patterns › Other › Other › Other › Face masks, including respirators without replaceable filters |
| 6307.90.98.70 | DisposableOther made up articles, including dress patterns › Other › Other › Other › Face masks, including respirators without replaceable filters › Other face masks |
| 6307.90.98.75 | OtherOther made up articles, including dress patterns › Other › Other › Other › Face masks, including respirators without replaceable filters › Other face masks |
| 6307.90.98.82 | Other towels of cotton (369)Other made up articles, including dress patterns › Other › Other › Other › Other |
| 6307.90.98.84 | Other towels of man-made fibers (666)Other made up articles, including dress patterns › Other › Other › Other › Other |
| 6307.90.98.85 | Furniture movers' pads of cottonOther made up articles, including dress patterns › Other › Other › Other › Other |
| 6307.90.98.87 | Furniture movers' pads of man-made fibersOther made up articles, including dress patterns › Other › Other › Other › Other |
| 6307.90.98.91 | OtherOther made up articles, including dress patterns › Other › Other › Other › Other |
Korea export-side line (reference)
- 6307901000신발류 끈
- 6307902000보자기
- 6307903000드레스 패턴(dress pattern)
- 6307904010수술용 마스크
- 6307904020보건용 마스크
- 6307904030비말차단용 마스크
- 6307904090그 밖의 안면마스크
- 6307909000기타
Top 3 United States rulings
As of: 2026 HTS Rev.15
3Duty & tax
Rate available to Korea origin
| Line | Description | General | Special | Column 2 |
|---|---|---|---|---|
| 6307.90.30 | Labels | 7.9% | Free | 71.5% |
| 6307.90.30.10 | Of cotton (369) | — | — | — |
| 6307.90.30.20 | Other (669) | — | — | — |
| 6307.90.40 | Cords and tassels | Free | — | 65% |
| 6307.90.40.10 | Of cotton (369) | — | — | — |
| 6307.90.40.20 | Other (669) | — | — | — |
| 6307.90.50 | Corset lacings, footwear lacings or similar lacings | Free | — | 90% |
| 6307.90.50.10 | Of cotton (369) | — | — | — |
| 6307.90.50.20 | Other (669) | — | — | — |
| 6307.90.60 | Of fabric formed on a base of paper or covered or lined with paper | Free | — | 26.5% |
| 6307.90.60.10 | Perineal towels | — | — | — |
| 6307.90.60.90 | Other | — | — | — |
| 6307.90.68.00 | Spunlaced or bonded fiber fabric disposable surgical drapes of man-made fibers | Free | — | 78.5% |
| 6307.90.72.00 | Other | 4.5% | Free | 78.5% |
| 6307.90.75.00 | Toys for pets, of textile materials | 4.3% | Free | 80% |
| 6307.90.85.00 | Wall banners, of man-made fibers | 5.8% | Free | 74% |
| 6307.90.89 | Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton | 7% | Free | 40% |
| 6307.90.89.10 | Surgical towels (369) | — | — | — |
| 6307.90.89.40 | Cotton towels of pile or tufted construction (363) | — | — | — |
| 6307.90.89.45 | Pillow shells, of cotton (369) | — | — | — |
| 6307.90.89.50 | Sleeping bag shells | — | — | — |
| 6307.90.89.85 | Containing 85 percent or more by weight of cotton | — | — | — |
| 6307.90.89.95 | Other (362) | — | — | — |
| 6307.90.98 | Other | 7% | Free | 40% |
| 6307.90.98.25 | Of the United States | — | — | — |
| 6307.90.98.35 | Of other nations | — | — | — |
| 6307.90.98.42 | Surgical | — | — | — |
| 6307.90.98.44 | Other | — | — | — |
| 6307.90.98.50 | Other respirators | — | — | — |
| 6307.90.98.70 | Disposable | — | — | — |
| 6307.90.98.75 | Other | — | — | — |
| 6307.90.98.82 | Other towels of cotton (369) | — | — | — |
| 6307.90.98.84 | Other towels of man-made fibers (666) | — | — | — |
| 6307.90.98.85 | Furniture movers' pads of cotton | — | — | — |
| 6307.90.98.87 | Furniture movers' pads of man-made fibers | — | — | — |
| 6307.90.98.91 | Other | — | — | — |
Chapter 99 additional duties
about +4.6%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% — 7.9% + 4.6%. | +4.6% | 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 +4.6% | ||
Caveats
- These layers are defined at the 8- or 10-digit HTS line. An HS6 code (630790) 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) (4.6%)
- —
- 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 labelling; CPSC if children’s article
Other made-up textile articles need fibre labelling; if intended for children the CPSC children’s product rules apply instead.
- 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 labelling; CPSC if children’s articleOther made-up textile articles need fibre labelling; if intended for children the CPSC children’s product rules apply instead.ftc.gov2026-09-07
- ambiguityClassification is contested — 5841 US rulings split across 63 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: 5841, spread over 63 subheadings rulings.cbp.govUS CROSS: 5841 rulings, 28% of them decided on more than one line · 528 other HS6 codes examined in the same cases rulings.cbp.gov |
| Regulatory regime | 0.15 | FTC labelling; CPSC if children’s article 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 336United States 5841Taiwan 45China —
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 5841 held
- NYThe tariff classification and country of origin determination for a furniture moving blanket; 19 CFR 102.21(c)(1)Decided line: 6307.90.9891Date: 2026-07-20Reference: N362809
- NYThe tariff classification of a silt fence with wooden stakes from ChinaDecided line: 6307.90.9891Date: 2026-07-17Reference: N362525
- NYThe tariff classification of five replacement tent tops from China.Decided line: 3926.90.9989, 6307.90.9891Date: 2026-07-06Reference: N362208
- NYThe tariff classification of an electric heating pad from ChinaDecided line: 6307.90.9891Date: 2026-06-30Reference: N361988
- NYThe tariff classification of gift bags from AfghanistanDecided line: 6307.90.9891Date: 2026-06-26Reference: N362124
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- NYClassification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of retractable screen from CanadaDecided line: 6307.90.9891Date: 2026-06-25Reference: N361799
- NYThe tariff classification of a textile fabric swatch book from ChinaDecided line: 6307.90.9891Date: 2026-06-16Reference: N362090
- NYThe tariff classification of decorative pillow-like articles in the form of a cowboy boot from ThailandDecided line: 6307.90.9891Date: 2026-06-11Reference: N361981
- NYThe tariff classification of textile plush decorations from ChinaDecided line: 6307.90.9891Date: 2026-05-27Reference: N361415
- NYThe tariff classification of textile plush decorations from ChinaDecided line: 6307.90.9891Date: 2026-05-27Reference: N361455
Korea rulings (origin)
Showing the 10 most recent of 336 held
- 관세평가분류원① 스트라이프 피크닉매트, ② 너랑나랑 피크닉매트ㅇ 물품개요 ① 기모한 합성섬유제 편물/셀룰러 플라스틱/플라스틱층으로 적층된 매트(스트라이프 패턴의 것으로, 휴대할 수 있도록 벨크로와 손잡이가 있음) ② 합성섬유제 직물 일면에 플라스틱 수지를 도포한 직사각형 매트(표면은 체크 무늬의 것으로, 휴대할 수 있도록 벨크로와 손잡이가 있음) ㅇ 용도 : 피크닉 매...Decided line: 6307909000Date: 2026-05-27Reference: CLIP-0072026001931
- 관세평가분류원① 스트라이프 피크닉매트, ② 너랑나랑 피크닉매트ㅇ 물품개요 ① 기모한 합성섬유제 편물/셀룰러 플라스틱/플라스틱층으로 적층된 매트(스트라이프 패턴의 것으로, 휴대할 수 있도록 벨크로와 손잡이가 있음) ② 합성섬유제 직물 일면에 플라스틱 수지를 도포한 직사각형 매트(표면은 체크 무늬의 것으로, 휴대할 수 있도록 벨크로와 손잡이가 있음) ㅇ 용도 : 피크닉 매...Decided line: 6307909000Date: 2026-05-27Reference: CLIP-0072026001933
- 관세평가분류원Other made up textile articles; BREATHER BAG, SELF SEAL, SI DOT; PN. 01626TWBBSSSD; Size: 16 x 26 Inch; US;ㅇ 폴리올레핀 부직포(Tyvek)와 투명 PET 필름을 겹쳐 상부만 개방되도록 가장자리 3면을 열 접착한 직사각형 형상의 백(Bag) (크기: 16×26 inch) - 용도: 의약품 연구 및 생산시 필요한 물품을 스팀 멸균하기 위해 사용하거나 보관하기 위한 백(Bag)Decided line: 6307909000Date: 2026-05-18Reference: CLIP-0072026002179
- 관세평가분류원Other made up textile articles; BOWL COVER, WHITE, ELASTIC; PN. 036TW- 폴리올레핀 부직포(Tyvek)으로 제조한 원 형태의 커버로, 가장자리를 밴딩 처리함 제시용도 : 의약품 원료 멸균 유지, 연구 및 생산 장비 표면 보호Decided line: 6307909000Date: 2026-05-13Reference: CLIP-0072026002067
- 관세평가분류원Other made up textile articles; BOTTLE/FLASK/PIPE CLOSURES, WHITE, XS; PN. 1034TW- 폴리올레핀 부직포(Tyvek) 시트로 제조한 원 형태의 커버로 가장 자리를 밴딩 처리함 - 용도 : 의약품 원료 멸균, 연구 및 생산 장비 표면 보호Decided line: 6307909000Date: 2026-05-11Reference: CLIP-0072026002028
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- 관세평가분류원Other made up textile articles; STEAM COMPONENT BAG, DRAWSTRING; PN. 61022TWTD폴리올레핀 부직포(Tyvek)로 제조한 직사각형 형태의 주머니로, 상부는 열려 있으며, 조일 수 있는 끈이 삽입되어 있음(크기: 10×22 inch) - 용도 : 의약품 연구 및 생산시 멸균이 필요한 물품을 넣고 멸균기에서 멸균하고 멸균 상태를 유지하기 위한 백(Bag)Decided line: 6307909000Date: 2026-05-06Reference: CLIP-0072026001952
- 관세평가분류원Other made up textile articles; FLAT SHEET, WHITE, ELASTIC, LOOP; PN. 0816TWELWL○ 폴리올레핀 부직포(Tyvek)로 제조한 원 형태의 커버로, 가장자리를 밴딩 처리함 ○ 용도: 의약품 원료 멸균 유지, 연구 및 생산 장비 표면 보호Decided line: 6307909000Date: 2026-05-06Reference: CLIP-0072026001880
- 관세평가분류원FELT PAD(C1-CF529-00)- 플라스틱 원판 상의 한면에 펠트 재질의 받침대가 결합된 물품 (신청 물품) - (장착 방법) 의자 제조 단계에서 다리 하단에 펠트 받침대(신청 물품)를 발굽 축을 이용하여 결합(신청 물품에 접착 필름 없음) (장착 이미지) - (용도) 의자 다리 바닥 면에 장착하여 바닥 긁힘 및 소음 방지 - (구성요소)Decided line: 6307909000Date: 2026-04-14Reference: CLIP-0072026001647
- 관세평가분류원Other made up textile articles; LIFE-JACKETS AND LIFE-BELTS; MD1250SO-TACTICAL INFLATABLE SIDE POUCH FLOTATIONAID FOR SPECIAL OPERATIONS;○ 벨트 또는 조끼에 부착, 수중 침수 상황 발생 시 수동/자동으로 팽창하여 사용자의 부력을 확보하기 위한 방직용 섬유재료로 만든 물품으로 팽창 시 팔 아래에 끼워 사용하는 부력 보조 용품 - 내부에 나일론 공기주머니가 내장되어 있고, 외부에 수압 감지 및 공기 팽창 장치가 부착되어 있음○ 작동원리: 10cm...Decided line: 6307909000Date: 2026-04-07Reference: CLIP-0072026001514
- 관세평가분류원Other made up textile articles; Allegro 200 L straps- 나일론 필라멘트사로 만든 세폭직물의 한쪽 끝단은 접어서 박음질 처리하여 고리가 형성되어 있으며 다른 쪽은 열융착하여 마감 처리된 스트랩 - 길이: 약 1.2m, 폭 : 2.5cm - 용도 : 운송 용기 고정Decided line: 6307909000Date: 2026-03-12Reference: CLIP-0072026001127
Show rulings from other countries (15)
- TW紡織材料製醫用口罩一次性口罩/SF100008/174mm*94mmDecided line: 63079050311Date: 2026Reference: 115CA0115
- TW其他製成之紡織品一次性防護條/ 銳保-Smart/ PY-02, 0.125mmpbDecided line: 63079090901Date: 2024Reference: 113CA0073
- TW其他製成之紡織品貨品名稱：束口袋 型號：DKH 080510005 WHITE、DIAMOND 080510074 GRAY 規格：同尺寸16.5*24.5cmDecided line: 63079090901Date: 2022Reference: 111CA0053
- TW其他製成之紡織品熱敷墊 / MPH810(W)，MPH811(W)Decided line: 63079090901Date: 2021Reference: 110AA0480
- TW其他製成之紡織品關節型熱敷帶、2150480、110V 60Hz 45WDecided line: 63079090901Date: 2021Reference: 110AA0307
- TW其他製成之紡織品背負式安全帶(含掛繩直徑12mm，全長1.8m，鍍鉻鍛造大鉤，鍍白鋅R鋼製連接環) 型號、規格: KC系列 規格:法規標準尺寸Decided line: 63079090901Date: 2021Reference: 110BA0068
- TW其他製成之紡織品「多功能用網」、6X0611D0608136、6'X8'單絲直徑小於1mmDecided line: 63079090901Date: 2020Reference: 109DA0103
- TW其他製成之紡織品完美肌化妝棉、5.2x6.3cmDecided line: 63079090901Date: 2020Reference: 109DA0041
- TW其他製成之紡織品安全氣囊用布(裁片)Decided line: 63079090901Date: 2020Reference: 109DA0026
- TW其他製成之紡織品獨角獸系列短毛絨布料布偶玩具 型號：IPD-19033 規格：30x20CMDecided line: 63079090901Date: 2019Reference: 108AA0811
- TW其他製成之紡織品歐立浦智能車衣，外觀尺寸：450*450*172mm/主體淨重：5.5kgDecided line: 63079090901Date: 2019Reference: 108AA0690
- TW不織布製濾袋或濾布製成品PACHIT E2-A5R-1874-45 180X4500Decided line: 63079090304Date: 2019Reference: 108AA0500
- TW其他製成之紡織品好易裝DIY貓跳台 型號：QDCT-01 規格：49×49×58CMDecided line: 63079090901Date: 2019Reference: 108AA0385
- TW其他製成之紡織品暖能速熱布（尺寸依客戶需求）Decided line: 63079090901Date: 2019Reference: 108CA0069
- TW其他製成之紡織品ART NO：74103 Yoga towel 183×65cm(瑜珈墊鋪巾)Decided line: 63079090901Date: 2019Reference: 108AA0183
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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