Other made up textile articles › Other made up articles, including dress patterns
Other made up textile articles
HS 630790Taiwan → United States
Destination duty
0%–7.9%
Generalcalculator uses 6307.90.40 at 0%
Federal VAT / GST
None
Clearance difficulty
1Overview
- Destination duty: 0%–7.9% (General) — calculator uses 6307.90.40 at 0% — No preferential agreement with Taiwan — the basic / MFN rate applies.The rate differs between the tariff lines under this HS6. Re-check once the line is fixed.
- 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 +2.1% — 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
- 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 |
Taiwan export-side line (reference)
- 63079011006絲或廢絲製服裝模型樣品
- 63079019008其他紡織材料製服裝模型樣品
- 63079020005黏扣帶
- 63079030101拆除炸彈用防爆衣
- 63079030904防彈衣及類似品
- 63079040109防疫用防護衣
- 63079040902其他防火衣、防毒衣、救難袋及類似品
- 63079050311紡織材料製醫用口罩
- 63079050393其他紡織材料製口罩
- 63079090108防疫用紡織材料製鞋套（包括手術用）
- 63079090304不織布製濾袋或濾布製成品
- 63079090901其他製成之紡織品
Top 3 United States rulings
As of: 2026 HTS Rev.15
3Duty & tax
No preferential agreement with Taiwan — the basic / MFN rate applies.
| 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 +2.1%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 (Taiwan) (Re-verified 2026-09-15: no change.)charged so the Column 1 rate and this duty together reach 10% — 7.9% + 2.1%. | +2.1% | 9903.05.75, 9903.05.76 | in 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 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 +2.1% | ||
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.
- 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%–7.9%)
- 0%
- Customs value
- —
- Duty
- —
- Additional duty (Ch.99) (2.1%)
- —
- Federal VAT / GST
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
The rate differs between the tariff lines under this HS6. Re-check once the line is fixed. calculator uses 6307.90.40 at 0%
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
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
- 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 Taiwan export-side steps
- 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.
- 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.
- File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
- 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.
- Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
- 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: 0.28
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 |
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 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
Taiwan rulings (origin)
Showing the 10 most recent of 45 held
- 紡織材料製醫用口罩一次性口罩/SF100008/174mm*94mmDecided line: 63079050311Date: 2026Reference: 115CA0115
- 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
- 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
- 其他製成之紡織品熱敷墊 / MPH810(W)，MPH811(W)Decided line: 63079090901Date: 2021Reference: 110AA0480
- 其他製成之紡織品關節型熱敷帶、2150480、110V 60Hz 45WDecided line: 63079090901Date: 2021Reference: 110AA0307
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- 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
- 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
- 其他製成之紡織品完美肌化妝棉、5.2x6.3cmDecided line: 63079090901Date: 2020Reference: 109DA0041
- 其他製成之紡織品安全氣囊用布(裁片)Decided line: 63079090901Date: 2020Reference: 109DA0026
- 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
Show rulings from other countries (15)
- KR관세평가분류원① 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
- KR관세평가분류원① 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
- KR관세평가분류원Other 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
- KR관세평가분류원Other 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
- KR관세평가분류원Other 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
- KR관세평가분류원Other 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
- KR관세평가분류원Other 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
- KR관세평가분류원FELT 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
- KR관세평가분류원Other 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
- KR관세평가분류원Other 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
- KR관세평가분류원Other made up textile articles; INNER CASE FOR FOLDABLE SPECTACLE CASE- 폴리프로필렌 부직포 원단 일면에 접착제를 도포한 후 이형지를 부착한 것 (특정 형상으로 절단, 크기 : 가로 약 15cm x 세로 약 21cm) [제시자료] - 용도 : 접이식 안경 케이스 내피 - 제조공정 : 원단을 일정 규격에 맞도록 재단 프로그램 설계한 재단기로 생산한 후, 자체에서 생산한 다른 안경...Decided line: 6307909000Date: 2026-01-28Reference: CLIP-0072026000489
- KR관세평가분류원Other made up articles of textile materials ; AI 기반 착용형 낙상보호 에어백_SF-Redy1- (개요) 허리에 착용하는 벨트형상의 직물제 커버(버클 부착) 내부에 에어백(실리콘 코팅된 polyester 직물), 가스발생장치(인플레이터), 센서 및 PCB 등이 수납된 상태의 물품으로 고령자 등 낙상 위험 대상군이 낙상상황 발생 시 에어백을 부풀려 고관절 등을 보호 - (작동원리) AI 알고리즘이 내장...Decided line: 6307909000Date: 2026-01-26Reference: CLIP-0072026000433
- KR관세평가분류원Double Sausage Stick- 투명 플라스틱 막대의 한쪽 끝에 합성섬유를 동그란 모양으로 만들어 연달아 반복적으로 제작한 부분과 막대 모양의 PET paper가 부착된 물품으로 고양이 놀이에 이용하는 반려동물용 장난감 (신청 물품) - (규격) PCP Stick: 95㎝, 합성섬유, Plastic paper: 45㎝/ 중량 20.64g...Decided line: 6307909000Date: 2026-01-15Reference: CLIP-0072026000165
- KR관세평가분류원Other made up textile articles;Curved Loopㅇ 나일론 섬유로 만든 경편직 편물제 섬유제품으로, 앞면은 브러싱 가공을 통해 기모가 형성되어 있고, 뒷면에는 핫멜트 필름(PE)이 부착되어 있으며, 자동차 시트커버의 곡면 부위에 맞추어 재단된 곡선형상의 스트립(크기: 가로 275mm x 세로 30mm x 높이 1mm) - 용도: 자동차 시트(seat)패드와...Decided line: 6307909000Date: 2025-12-31Reference: CLIP-0072025005692
- KR관세평가분류원Other made up articles; Set of 2 Fingergrip Pot Holder; Set of 2 Fingergrip Pot Holder- 가정용 주방에서 조리 중 가열된 냄비, 프라이팬 등의 손잡이를 잡을 때 손을 보호하기 위한 방직용 섬유제 단열․내열 제품(엄지손가락과 나머지 손가락을 분리하여 끼울 수 있도록 포켓 구조로 제작되어 있음) 제시성분 : 겉감(면 100%), 안감(나일론 100%)Decided line: 6307909000Date: 2025-12-18Reference: CLIP-0072025005453
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)
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