helptariff
English
Taiwan → United StatesHS 610910T-shirts, singlets and other vests, knitted or crocheted, of cottonTake care

Articles of apparel and clothing accessories, knitted or crocheted › T-shirts, singlets, tank tops and similar garments, knitted or crocheted

T-shirts, singlets and other vests, knitted or crocheted, of cotton

HS 610910Taiwan → United States

Destination duty
16.5%
General
Federal VAT / GST
None
Clearance difficulty
Take care

1Overview

  • Destination duty: 16.5% (General, 6109.10.00) — No preferential agreement with Taiwan — the basic / MFN rate applies.
  • Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
  • This code covers: T-shirts, singlets and other vests, knitted or crocheted, of cotton
  • Additional tariffs: about +0% — Section 301 forced-labor duty (Taiwan) (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

  • General goods carry no export duty, but exports still pay the trade promotion service fee: 0.04% (four per ten thousand) of the FOB value shown on the export declaration, under art. 21-1 of the Foreign Trade Act and art. 17 of its enforcement rules. It is not collected where the amount payable is NT$100 or less.
  • Exporting in a company's own name requires registration as an importer/exporter with the International Trade Administration. Under art. 9(5) of the Foreign Trade Act and the Regulations Governing Registration of Exporters and Importers, a company or firm not otherwise prohibited or restricted may apply; both the English-name pre-check and the registration itself are filed electronically.
  • Check the export regulation column of the commodity classification table before shipping; strategic high-tech commodities need an export permit.
  • The export declaration release record supports the zero-rated business tax return and drawback of tax on raw materials.
  • Goods on the ECFA early harvest list going to mainland China may use an ECFA certificate of origin; Taiwan has no free trade agreement with Korea or the United States.
  • Mainland China has suspended ECFA early-harvest concessions twice — 12 tariff lines (Customs Tariff Commission Announcement 2023 No. 9, effective 2024-01-01) and 134 lines (2024 No. 4, effective 2024-06-15), 146 in total. The remaining early-harvest items still apply and no further suspension had been announced as of 2026-09 (Announcement 2024 No. 8, ending zero tariffs on 34 Taiwan agricultural products, is a separate unilateral policy, not ECFA). Check the latest announcements for your tariff line before shipping.

As of: 2026 HTS Rev.15 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko면으로 만든 것
  • enT-shirts, singlets and other vests, knitted or crocheted, of cotton
  • zh_hant棉製Ｔ恤衫、汗衫及其他背心，針織或鈎針織者
  • zh_hans棉制Ｔ恤衫、汗衫及其他背心，针织或钩针织者

United States tariff lines

LineDescription
6109.10.00Of cottonT-shirts, singlets, tank tops and similar garments, knitted or crocheted
6109.10.00.04T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, or V-neck with a mitered seam at the center of the V, without pockets, trim or embroidery (352)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Men's or boys'
6109.10.00.07Singlets, all white, without pockets, trim or embroidery (352)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Men's or boys'
6109.10.00.11Thermal undershirts (352)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Men's or boys'
6109.10.00.12Men's (338)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Men's or boys' › Other T-shirts
6109.10.00.14Boys' (338)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Men's or boys' › Other T-shirts
6109.10.00.18Men's (338)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Men's or boys' › Tank tops and other singlets
6109.10.00.23Boys' (338)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Men's or boys' › Tank tops and other singlets
6109.10.00.27Other (338)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Men's or boys'
6109.10.00.37Underwear (352)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Women's or girls'
6109.10.00.40Women's (339)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Women's or girls' › Other › T-shirts
6109.10.00.45Girls' (339)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Women's or girls' › Other › T-shirts
6109.10.00.60Women's (339)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Women's or girls' › Other › Tank tops
6109.10.00.65Girls' (339)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Women's or girls' › Other › Tank tops
6109.10.00.70Other (339)T-shirts, singlets, tank tops and similar garments, knitted or crocheted › Of cotton › Women's or girls' › Other
Taiwan export-side line (reference)
  • 61091000006棉製Ｔ恤衫、汗衫及其他背心，針織或鈎針織者

Top 3 United States rulings

Not your product? Search again

As of: 2026 HTS Rev.15

3Duty & tax

No preferential agreement with Taiwan — the basic / MFN rate applies.

LineDescriptionGeneralSpecialColumn 2
6109.10.00Of cotton16.5%Free90%
6109.10.00.04T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, or V-neck with a mitered seam at the center of the V, without pockets, trim or embroidery (352)———
6109.10.00.07Singlets, all white, without pockets, trim or embroidery (352)———
6109.10.00.11Thermal undershirts (352)———
6109.10.00.12Men's (338)———
6109.10.00.14Boys' (338)———
6109.10.00.18Men's (338)———
6109.10.00.23Boys' (338)———
6109.10.00.27Other (338)———
6109.10.00.37Underwear (352)———
6109.10.00.40Women's (339)———
6109.10.00.45Girls' (339)———
6109.10.00.60Women's (339)———
6109.10.00.65Girls' (339)———
6109.10.00.70Other (339)———

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.

MeasureAddsCh.99 lineStatus · as of · source
Section 301 forced-labor duty (Taiwan) (Re-verified 2026-09-15: no change.)the Column 1 rate of 16.5% already reaches 10%, so no additional duty is charged.+0%9903.05.75, 9903.05.76in forcecourt challenge pendingAs of: 2026-09-15USTR notice of action, 91 FR (2026-15181), 28 July 2026; CBP CSMS #69326983
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 total9903.01, 9903.02struck 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 totalabout +0%

Caveats

  • These layers are defined at the 8- or 10-digit HTS line. An HS6 code (610910) 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.
  • 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
CBP interim final rules, 91 FR (2026-12670 / 2026-12669), 24 June 2026

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
16.5%
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
    ftc.gov

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

Taiwan export documents

  • Export declaration (出口報單)
    Issued by:
    Customs broker or exporter, transmitted through the Single Window
    When:
    Before the goods are loaded

    Common declaration types cover exports of domestic goods and re-exports of foreign goods; the exact codes follow the Customs Administration's rules.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    Description, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from it.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Carton-level contents, weights, dimensions and marks, used during examination.

    Official page
  • Shipping order (S/O)
    Issued by:
    Carrier or freight forwarder
    When:
    Obtained after booking

    The basis on which goods enter the wharf or container terminal and are loaded.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier
    When:
    Issued after loading

    Used for payment, including under a letter of credit, and by the buyer to take delivery.

    Official page
  • Export permit
    Issued by:
    International Trade Administration or another competent authority
    When:
    When the export regulation column shows a corresponding code

    Strategic high-tech commodities need an export permit, and the end-user and end-use rules apply.

    Official page
  • Certificate of origin
    Issued by:
    BSMI, chambers of commerce or industry and other issuing bodies
    When:
    When the buyer claims preference at destination or the rules require it

    Goods on the ECFA early harvest list going to mainland China use an ECFA certificate of origin; otherwise an ordinary certificate of origin is issued.

    Official page
  • Power of attorney (委任書)
    Issued by:
    Exporter
    When:
    Before appointing a customs broker

    Authorises the broker to file the export declaration and handle related formalities.

    Official page
  • Inspection or quarantine certificate
    Issued by:
    BSMI, Animal and Plant Health Inspection Agency
    When:
    For goods on the export inspection list or subject to quarantine

    Export quarantine certificates for animals, plants and their products, and inspection pass certificates for listed commodities.

    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

  1. 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.
  2. 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.
  3. 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.
  4. ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
  5. 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.
  6. LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
  1. Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
  2. Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
  3. Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
  4. Release and deliveryAfter release the goods leave the bonded air cargo facility.
  5. Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
  1. Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  1. 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.
  2. 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).
  3. 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.
  4. PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
Show Taiwan export-side steps
  1. Check status and rulesConfirm the exporter registration is in place, and look up the commodity classification number and the export regulation code in the Single Window to see whether a permit, inspection or quarantine applies.
  2. Book and prepareBook with the shipping line or forwarder and obtain the shipping order; complete packing and marks and assemble the invoice, packing list and any permits.
  3. File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
  4. Delivery and examinationThe goods enter the container terminal or wharf; C3 shipments are examined, and inspection or quarantine is handled at the same time where needed.
  5. Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
  6. Follow-up filingsCollect the bill of lading for payment, and use the export declaration release record for the zero-rated business tax return and for drawback of tax on raw materials.

7Difficulty

Take care

Score: 0.29

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 — 1229 US rulings split across 21 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 requirements0.00No PGA flag mapped at chapter or heading level (heuristic map). cbp.gov
Classification ambiguity0.86US rulings: 1229, spread over 21 subheadings rulings.cbp.govUS CROSS: 1229 rulings, 45% of them decided on more than one line · 112 other HS6 codes examined in the same cases rulings.cbp.gov
Regulatory regime0.15FTC textile fibre / care labelling + CBP origin marking ftc.gov
Taiwan origin-side note: No Taiwan export rule on this HS6. portal.sw.nat.gov.tw

As of: 2026-09-07

8Cases

Rulings held:Korea 21United States 1229Taiwan 2China —

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 1229 held

Show 5 more

Taiwan rulings (origin)

Showing the 2 most recent

Show rulings from other countries (15)
  • KR관세평가분류원T-shirts of cotton, knitted; WOMEN'S KNIT 95% COTTON 5% SPANDEX OTHER T-SHIRT; TGN150;- 면 주성분의 편물로 만든 검정색 반팔 티셔츠로서 넥라인을 기점으로 트임이 없고 반팔 소매이며 밑단은 허리까지 내려오고 골이 진 허릿단이나 그 밖의 조이는 부분 없음(안쪽 가슴부분에 몰드형 컵이 내장되어 박음질되어 있음) - 제시성분 : 면 95%, 폴리우레탄(스판) 5%Decided line: 6109101000Date: 2025-07-18Reference: CLIP-0072025003078
  • KR관세평가분류원[제시품명] CHILDREN'S PURE COTTON CAPRI STRIPE INDOOR CLOTHES SET면제 편물로 만든 상, 하의를 세트포장한 물품 ① 상의: 티셔츠(넥라인은 원형이고, 전면부분에 오프닝이 없으며, 밑단에 조이는 부분이 없는 7부 소매가 있는 상반신을 덮는 의류) ② 하의: 긴바지(전면 부분은 앞트임 없이 일자로 박음질 되어 있고, 허리부분에 밴드가 있고 무릎을 덮는 7부 길이의 의류) 용도:...Decided line: 6109101000Date: 2025-07-16Reference: CLIP-0072025003029
  • KR관세평가분류원JWA 오버사이즈콤비네이션파자마(L); 445833(13-13)/05371F256Aㅇ 면제 편물을 주로 하여 만든 상의와 면제 직물로 만든 하의를 함께 소매포장한 것(상ㆍ하의 전체기준으로 직물이 더 많은 비 중을 차지함) - 상의 : 넥라인은 원형이고, 전면에 트임이 없으며, 긴 소매에 밑 단은 조이는 부분이 없이 허리 아래까지 내려옴 - 하의 : 전면에 트임이 없고, 왼편이 오른편 위로 ...Decided line: 6109101000Date: 2022-05-03Reference: CLIP-0072022001436
  • KR관세평가분류원LINE FRIENDS KID GIRL'S JOODY PART LINE TOP & BOTTOM PE 150; 1B3WW 53255ㅇ 물품개요 - 면 편물제의 상의ㆍ하의가 함께 포장된 형태로 제시된 여아용 의류 ●상의 : 분홍색과 흰색계 체크무늬의 상의(넥라인은 원형이고, 전면부분에 오프닝이 없으며, 손목 끝단에 리브드 밴드가 있고 밑단에 조이는 부분이 없는 긴소매 의류) ●하의 : 분홍색계 긴바지 형태의 하의(허리부분에는 웨이스트밴드가...Decided line: 6109101000Date: 2022-04-27Reference: CLIP-0072022000929
  • KR관세평가분류원T-shirts of cotton, knitted; U HEATTECH COTTON CREW NECK L/S T-SHIRTS; 05371F010A- 면 주성분의 편물로 만든 흑색계 긴소매 상의(넥라인은 원형이고, 앞트임이 없으며 밑단에 조이는 부분이 없음) - 신청물품 이미지Decided line: 6109101000Date: 2021-12-27Reference: CLIP-0072021004477
  • KR관세평가분류원T-shirts of cotton, knitted; U크루넥T 긴팔; 429158/05340F129Aㅇ 면(cotton) 주성분의 편물로 만든 아이보리색계 티셔츠(보풀이 없는 가벼운 의류로서 넥라인은 원형이고, 전면부분에 오프닝이 없으며, 밑단에 조이는 부분이 없는 긴소매 의류)Decided line: 6109101000Date: 2020-11-26Reference: CLIP-0072020005035
  • KR관세평가분류원T-shirts of cotton, knitted; W's shoulder cut out T-shirt; 241-317429(92-05)면으로 만든 흑색계 편물의 짧은 소매 티셔츠로 넥라인이 원형이며 오프닝, 단추나 그 밖의 이음장치, 깃(collar)이 없고 의류 밑 부분에 조임끈(drawstring), 골이 진(ribbed) 허릿단, 그 밖의 조이는 부분이 없는 것(왼쪽 어깨 부분의 일부가 절개되어 있음) - 용도 : 상의 - 신청물품 이...Decided line: 6109101000Date: 2019-11-08Reference: CLIP-0072019004652
  • KR관세평가분류원① [상의] T-shirts of cotton, ② [하의] Shorts of cotton; SPPP937U91상의와 하의가 함께 수지제 지퍼팩에 소매포장되어 제시된 제품으로, ① [상의] : 면섬유 편물로 만든 오렌지색계(일부 청색계) 티셔츠[V자형 넥라인에 오프닝이 없으며, 의류 밑 부분에 조이는 부분이 없고 단추나 그 밖의 이음장치와 깃이 없으며, 전면 오른쪽 상단과 후면 상단에 특정 모양의 자수가 부착되어 있는...Decided line: 6109101000Date: 2019-07-12Reference: CLIP-0072019002898
  • KR관세평가분류원Singlet of cotton, knitted; W's RIBBED LACE BRA SLEEVELESS TOP; PR.CHNA면(97%) 주성분에 폴리우레탄(3%)이 혼방된 편물로 제조한 흑색계 싱글리트로, 안쪽에 브라 탑(가슴부분에 폴리에스테르제 몰드형 컵이 덧대어져 있으며, 밑단에 탄성밴드가 있음)이 덧대어 부착되어 있고, 전면부분에 오프닝이 없으며 밑단이 허리 아래까지 내려오고 조이는 부분이 없음Decided line: 6109109000Date: 2019-03-27Reference: CLIP-0072019001179
  • KR관세평가분류원T-shirts of cotton, kitted ; W'S WAFFLE CREW NECK T(413682(91-14) 05249H015A) ; INDNSIA면제 편물로 만든 회색계 티셔츠(보풀이 없는 가벼운 의류로서 넥라인은 원형이고, 전면부분에 오프닝이 없으며, 밑단에 조이는 부분이 없는 긴소매 의류) - 용도 : 상의Decided line: 6109101000Date: 2018-12-28Reference: CLIP-0072018005788
  • KR관세평가분류원T-shirts of cotton, kitted; KIDS T-SHIRT; VIETNAM면제 편물로 만든 백색계 티셔츠(보풀이 없는 가벼운 의류로서 넥라인은 원형이고, 전면부분에 오프닝이 없으며, 치마형태의 원단이 가슴부분에 덧대어져 있고, 밑단에 조이는 부분이 없는 반팔소매 의류) - 용도 : 상의Decided line: 6109101000Date: 2018-04-26Reference: CLIP-0072018002069
  • KR관세평가분류원T-shirts, knitted;; 포켓라운드넥티(245753)면제 편물로 만든 남색계 티셔츠(네크라인이 원형이고 전면부분은 앞트임이 없으며 단추 또는 기타 이음장치와 칼라가 없고, 밑단에 조이는 부분이 없는 긴소매 의류)- 용 도 : 상의의류Decided line: 6109101000Date: 2017-05-19Reference: CLIP-0072017003126
  • KR관세평가분류원T-shirts, knitted ; 솔리드 7부 티셔츠(EPX2TR2201A); INDNSIA면 60%, 폴리에스테르 40%가 혼방된 편물로 제조된 흑색계 티셔츠(전면 중앙에 V자 홈이 있는 원형의 네크라인에 오프닝이 없으며, 중간소매에 밑단에 기타 조이는 부분이 없으며, 허리아래까지 내려오는 의류) - 용도 : 의류Decided line: 6109101000Date: 2017-03-21Reference: CLIP-0072017001636
  • KR관세평가분류원T-shirts, knitted; man cotton jersey T-shirt; R.KOREA- 면 60%, 폴리에스테르 40%의 혼방 편물로 만든 짙은 회색계 티셔츠(원형의 넥라인에 밑단에는 조임부분이 없으며, 기타 단추 등의 이음장치가 없고, 밑단은 허리까지 내려오는 반팔 소매의 상의) - 용도 : 티셔츠Decided line: 6109101000Date: 2016-10-14Reference: CLIP-0072016006113
  • KR관세평가분류원T-shirts of cotton, knitted or crocheted; GIRL'S KINT T-SHIRTS- 면제 편물로 만든 백색계 티셔츠(넥라인은 원형이고, 전면부분에 오프닝이 없으며, 파란색계 꽃무늬가 인쇄되어 있고, 밑단에 조이는 부분이 없는 반팔소매 의류) - 물품사진Decided line: 6109101000Date: 2016-07-20Reference: CLIP-0072016004379

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) · Customs-Port-Trade Single Window · Customs Administration: import and export regulations for goods · International Trade Administration: commodity classification system notes · International Trade Administration · Ministry of Finance: updated ECFA early harvest list tariff concordance · Bureau of Standards, Metrology and Inspection · International Trade Administration: trade promotion service fee (rate, basis and statutory authority) · MOEA law system: scope of exemptions from the trade promotion service fee (not collected below NT$100) · MOEA law system: Regulations Governing Registration of Exporters and Importers · MOF law system: rules for simplified clearance of air express consignments (C1, C2 and C3 channels) · China MOF — Customs Tariff Commission Announcement 2023 No. 9 (ECFA concessions suspended on 12 tariff lines) · China MOF — Customs Tariff Commission Announcement 2024 No. 4 (second batch, ECFA concessions suspended on 134 tariff lines)

I am a: Customs broker — Changes which blocks are emphasised