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United States → ChinaHS 610990T-shirts, singlets and other vests, knitted or crocheted, of other textile materialsTake 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 other textile materials

HS 610990United States → China

Destination duty
6%
MFN
VAT (增值税)
13% (9% for listed goods)
Clearance difficulty
Take care

1Overview

  • Destination duty: 6% (MFN, same on all 2 lines) — No preferential agreement with United States — the basic / MFN rate applies.
  • VAT (增值税): 13% (9% for listed goods)
  • This code covers: T-shirts, singlets and other vests, knitted or crocheted, of other textile materials
  • Regime to watch: China cross-border e-commerce retail import positive listGoods moved through the cross-border e-commerce retail channel may get relaxed registration and filing within RMB 5,000 per order and RMB 26,000 per year, but only for positive-list items; general-trade rules differ.customs.gov.cn

Key points

  • Cross-border e-commerce retail import: RMB 5,000 per transaction and RMB 26,000 per person per year; within the limits the tariff is 0% and VAT and consumption tax are levied at 70% of the statutory amount.
  • Import VAT is 13% as standard under art. 10 of the VAT Law (in force 2026-01-01), with 9% for listed goods such as agricultural products, edible vegetable oils, edible salt, books, feed and chemical fertiliser. Consumption tax applies to listed goods, with high-end cosmetics at 15%.
  • The consignee needs customs registration; foreign trade operator registration was abolished from 2022-12-30. The company may self-declare or entrust a registered customs broker.
  • Overseas food manufacturers must complete GACC Decree 248 registration through CIFER before their goods can be imported.
  • Products in the CCC catalogue need a compulsory product certification certificate; cosmetics need NMPA registration or filing and a Chinese label.
  • The CCC catalogue is currently organised in 17 product categories (per the CNCA 2026 compilation of implementation rules); the last officially announced count was 16 categories / 96 products (SAMR Announcement 2023 No. 36), since expanded by later announcements (e-bike batteries and chargers, gas-appliance hoses, EV supply equipment from 2026-08-01, among others). Check the CNCA catalogue for your product.

Key points on the origin side

  • No export duty and no export VAT refund, because the United States has no VAT.
  • EEI must be filed in AESDirect when any single Schedule B or HTS line in the shipment exceeds US$2,500, or when a licence is required at any value; the ITN returned by AES must reach the carrier before lading.
  • Classify with Schedule B for the declaration, and determine the ECCN for anything that may be controlled under the EAR.
  • Screen all parties against the OFAC Specially Designated Nationals list and the BIS Entity List and Denied Persons List before shipping.
  • Export records are generally kept for five years from the date of export under 15 CFR 30.10.

As of: 2026-01-01 · Guidance as of: 2026-09

2Classification

HS6 names

  • ko그 밖의 방직용 섬유로 만든 것
  • enT-shirts, singlets and other vests, knitted or crocheted, of other textile materials
  • zh_hant其他紡織材料製Ｔ恤衫、汗衫及其他背心，針織或鈎針織者
  • zh_hans其他纺织材料制Ｔ恤衫、汗衫及其他背心，针织或钩针织者

China tariff lines

LineDescription
61099010---丝及绢丝制
61099090---其他
United States export-side line (reference)
  • 6109.90.10Of man-made fibers
  • 6109.90.10.07Men's (638)
  • 6109.90.10.09Boys' (638)
  • 6109.90.10.13Men's (638)
  • 6109.90.10.25Boys' (638)
  • 6109.90.10.47Thermal undershirts (652)
  • 6109.90.10.49Other (638)
  • 6109.90.10.50Women's (639)
  • 6109.90.10.60Girls' (639)
  • 6109.90.10.65Women's (639)
  • 6109.90.10.70Girls' (639)
  • 6109.90.10.75Thermal undershirts (652)
  • 6109.90.10.90Other (639)
  • 6109.90.15Of wool, with long sleeves
  • 6109.90.15.10Underwear (459)
  • 6109.90.15.20Other (438)
  • 6109.90.15.30Underwear (459)
  • 6109.90.15.40Other (438)
  • 6109.90.40Containing 70 percent or more by weight of silk or silk waste
  • 6109.90.40.10Men's or boys' (738)
  • 6109.90.40.20Women's or girls' (739)
  • 6109.90.80Other
  • 6109.90.80.10Men's or boys' (838)
  • 6109.90.80.20Of wool (438)
  • 6109.90.80.30Other (838)

Not your product? Search again

As of: 2026-01-01

3Duty & tax

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

LineDescriptionMFNGeneralProvisional
61099010---丝及绢丝制6%130%—
61099090---其他6%130%—

Destination costs beyond the duty (internal taxes and fees)

about +13.78% beyond the duty

What the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.

ItemRateLegal basisAs of · source
Value-added tax (增值稅)13% of (customs value (CIF) + duty).13%中华人民共和国增值税法 第10条(税率) · 第14条(进口货物计税价格)As of: 2026-01-01中华人民共和国增值税法(2026-01-01 施行)

Caveats

  • Excise and requirement lists are written at the national tariff line, not at HS6. An HS6 code can only give the general picture.
  • A small or personal consignment may go through a different regime with a different tax result — see the routes listed below.
  • De minimis: Inbound-articles regime: tax of RMB 50 or less is not collected.
  • Information only, as of 2026-09-09. The rates and the customs value fixed on the entry date control — verify with the customs authority or a licensed broker.
De minimis

Inbound-articles regime: tax of RMB 50 or less is not collected

General-trade imports have no value-based de minimis. Only within the inbound-articles (行郵) regime is the tax waived where the computed amount is RMB 50 or less (in force 2024-12-01). That regime covers baggage and posted or courier articles with a total value of RMB 2,000 or less, or a single indivisible article above it; cross-border e-commerce retail imports are expressly excluded from it.

· Does not apply to general-trade imports declared in the ordinary way.

Threshold:
50 CNY
Legal basis:
进境物品关税、增值税、消费税征收办法 第13条 (税委会公告 2024年第11号)
国务院关税税则委员会公告 2024年第11号 — 进境物品关税、增值税、消费税征收办法
Other clearance routes (3)
  • Cross-border e-commerce retail import (1210 / 9610) comprehensive taxeffective rate about 9.1%duty 0%

    Within the limits, customs duty is 0% and VAT and consumption tax are collected at 70% of the statutory amount. For a good with no consumption tax the effective comprehensive rate is 13% × 70% = 9.1%. The base is the actual transaction price (goods + freight + insurance). A single indivisible item over the per-transaction limit but within the annual limit is taxed in full at general-trade rates; beyond the annual limit the shipment is handled as general trade.

    Applies when:
    Retail import to an individual consumer through a cross-border e-commerce platform, within the RMB 5,000 per transaction and RMB 26,000 annual limits
    Limits:
    5000 CNY/transaction · 26000 CNY/year
    财政部·海关总署·税务总局 2018年第49号公告 — 跨境电子商务零售进口税收政策
  • Inbound-articles composite rate (formerly 行郵稅) 13% / 20% / 50%

    Under the 2024-12-01 《進境物品關稅、增值稅、消費稅徵收辦法》 duty, VAT and consumption tax are levied together at a composite rate in three bands — 13%, 20% and 50% — with the article-level rate read from GACC's 《進境物品分類表》. Tax of RMB 50 or less is not collected. Traveller allowances are RMB 5,000 for residents and RMB 2,000 for non-residents on articles to be left in China.

    Applies when:
    Personal baggage, postal and courier articles outside the cross-border e-commerce channel, with a total value of RMB 2,000 or less (or a single indivisible article above it)
    Limits:
    2000 CNY/shipment · 50 CNY/shipment
    国务院关税税则委员会公告 2024年第11号 — 进境物品关税、增值税、消费税征收办法
  • General trade (duty + VAT + consumption tax)

    The route the tariff table above and this calculator assume by default. Under 關稅法 §10 the duty rate is one of MFN, agreement (Korea–China FTA, RCEP, ECFA-type measures), preferential or general, with separate tariff-quota rates and annually published provisional rates.

    Applies when:
    Commercial cargo entered on an ordinary import declaration (the default)
    中华人民共和国关税法 (2024-12-01 施行)

Information, not advice. What is actually charged is fixed by Customs on the dutiable value and the rates in force on the entry date. Consumption tax falls only on the items in the consumption-tax schedule, and some of them (such as 高档化妆品) are defined by price rather than by HS code. Verify with Customs or a registered 報關企業.

As of: 2026-09-09

  • · VAT = (customs value + duty + consumption tax) × rate. Under art. 10 of the Value-Added Tax Law (in force 2026-01-01, replacing the former Provisional Regulations) the standard rate is 13%, with 9% for agricultural products, edible vegetable oils and edible salt, utilities such as water, heating and gas, books, newspapers, magazines, audio-visual products and electronic publications, and feed, fertiliser, pesticides, agricultural machinery and agricultural film. The base for imported goods is set by art. 14 of the same Law.
  • · Consumption tax applies to the goods listed in the Provisional Regulations on Consumption Tax, for example high-end cosmetics at 15%, alcohol, tobacco, jewellery and cars; ordinary cosmetics have been exempt since 2016-10-01.
  • · Cross-border e-commerce retail imports within the limits: 0% tariff, with VAT and consumption tax at 70% of the statutory amount. Above the single-transaction limit, ordinary goods rates apply in full.
  • · Personal accompanied and posted articles outside the cross-border e-commerce channel are levied under the Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles (Tariff Commission Announcement 2024 No. 11, in force 2024-12-01), which combines duty, VAT and consumption tax into a single composite rate. The composite rate has three bands — 13%, 20% and 50% — and the rate for a given article is read from the GACC Classification Table of Inbound Articles.
  • · Under art. 10 of the Tariff Law, duty rates are MFN, agreement (China–Korea FTA, RCEP, ECFA-related measures), preferential and general, with a tariff-quota rate for goods under quota management and provisional rates published annually for defined periods.

Landed-cost estimate

Duty rate used
6%
Customs value
—
Duty
—
Value-added tax (增值稅)
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-01-01

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.

  • GB 18401 국가섬유안전기술규범 + 중문 라벨

    Textiles must meet GB 18401 (formaldehyde, pH, azo dyes) and Chinese labelling rules; garments for children under 3 move up to GB 31701 Class A. Border sampling applies.

    Agency:
    SAMR
    samr.gov.cn

Agencies involved

  • General Administration of Customs (GACC)Import clearance, tax collection, inspection and quarantine, overseas food manufacturer registrationcustoms.gov.cn
  • China International Trade Single WindowSingle entry point for declarations, enterprise registration and CIFER registrationsinglewindow.cn
  • Ministry of Commerce (MOFCOM)Import licences and automatic import licences, foreign trade administrationmofcom.gov.cn
  • State Administration for Market Regulation (SAMR), including CNCACompulsory product certification (CCC) catalogue and certification managementsamr.gov.cn
  • National Medical Products Administration (NMPA)Registration and filing of cosmetics, drugs and medical devicesnmpa.gov.cn
  • State Taxation AdministrationVAT and consumption tax policychinatax.gov.cn

As of: 2020-04-22 (reference)

5Documents

United States export documents

  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the shipment

    Buyer, seller, description, quantity, value, currency, terms of sale and country of origin; used by the destination customs authority as well.

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

    Carton-level contents, weights, dimensions and marks.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Contract of carriage; the ocean bill of lading is also the document of title.

    Official page
  • Electronic Export Information (EEI) and ITN
    Issued by:
    Exporter or authorised agent, filed in AESDirect within ACE
    When:
    Before lading, on the deadline for the mode of transport

    Required when a single Schedule B or HTS line exceeds US$2,500 or a licence is required. The ITN is the proof of filing.

    Official page
  • Shipper's Letter of Instruction (SLI)
    Issued by:
    Exporter
    When:
    When a forwarder files on the exporter's behalf

    Authorises the forwarder as agent and carries the data needed for the AES filing.

    Official page
  • Export licence
    Issued by:
    Bureau of Industry and Security (EAR) or Directorate of Defense Trade Controls (ITAR)
    When:
    Before export, when the ECCN or USML category and destination require it

    Licence exceptions may be available; the licence or exception is cited in the AES filing.

    Official page
  • Certification of origin for a free trade agreement
    Issued by:
    Exporter or producer
    When:
    Provided to the buyer for its import claim

    KORUS uses self-certification with no prescribed form. There is no agreement covering Taiwan or mainland China.

    Official page
  • Certificate of Free Sale or FDA export certificate
    Issued by:
    U.S. Food and Drug Administration or a state authority
    When:
    When the importing country's authority asks for it

    Common for food, dietary supplements, cosmetics, drugs and medical devices going to Korea, Taiwan or mainland China.

    Official page
  • Power of attorney to the forwarder
    Issued by:
    Exporter
    When:
    Before the forwarder acts

    Needed for the forwarder to file EEI and act before CBP as authorised agent.

    Official page

China import documents

  • Import goods declaration (进口货物报关单)
    Issued by:
    Consignee or an entrusted customs broker, filed through the Single Window
    When:
    Within 14 days of the day the conveyance declares entry

    The deadline is set by art. 24 of the Customs Law and art. 7 of the Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01); a late declaration fee applies after it. Filing through a registered customs broker is common.

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

    The primary basis for the dutiable value; description, specification, quantity, unit price, terms of sale and origin should all be stated.

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

    Used for reconciliation during examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Reconciled against the manifest and used to take delivery.

    Official page
  • Certificate or declaration of origin
    Issued by:
    Issuing body in the place of export, or an approved exporter
    When:
    When claiming an agreement rate

    Korean origin may use a Korea-China FTA or RCEP certificate; goods from Taiwan on the early harvest list use an ECFA certificate of origin.

    Official page
  • Import licence or automatic import licence
    Issued by:
    Ministry of Commerce and its authorised issuing bodies
    When:
    Before declaration, for goods under licence management

    Whether one is needed is read from the regulatory conditions attached to the commodity code.

    Official page
  • Inspection and quarantine documents
    Issued by:
    Customs (formerly the entry-exit inspection and quarantine authority)
    When:
    With or before the declaration

    Quarantine permits, health certificates and origin quarantine certificates for animals, plants and their products; Chinese labels and conformity documents for imported food.

    Official page
  • CCC certificate
    Issued by:
    Designated certification bodies under SAMR and CNCA
    When:
    Before declaration, for products in the CCC catalogue

    Products outside the catalogue, or that meet the waiver conditions, can obtain an exemption certificate under the rules.

    Official page
  • Overseas manufacturer registration number and product registration or filing
    Issued by:
    GACC (CIFER) and NMPA
    When:
    Completed before the goods are shipped

    Imported food needs the GACC Decree 248 overseas manufacturer registration number; cosmetics need NMPA registration for special cosmetics or filing for ordinary cosmetics.

    Official page

6Procedure

  1. Registration and pre-clearance stepsComplete customs registration as consignee, check the regulatory conditions attached to the commodity code, and obtain in advance any import licence, quarantine permit, CCC certificate and overseas manufacturer registration number.
  2. Manifest and arrivalThe carrier transmits the manifest and, after berthing, the goods are discharged into a customs supervision area.
  3. DeclarationThe consignee, or the customs broker it appoints, files the import declaration through the Single Window within 14 days of the day the conveyance declares entry (Customs Law art. 24; GACC Decree 277 art. 7). A late declaration fee applies after that.
  4. Examination and inspectionCustoms reviews the documents and may examine the goods; goods within the inspection and quarantine scope may also be sampled and laboratory-tested.
  5. PaymentPay duty, import VAT and consumption tax, normally by electronic payment. Qualifying enterprises can use facilitation measures such as consolidated tax payment.
  6. Release and post-clearanceThe goods are released and collected. Customs operates post-clearance audit and voluntary disclosure, so declaration errors can be corrected under the rules.
  1. Registration and pre-clearance stepsAs for ocean cargo: complete customs registration and obtain the required licences, certificates and registrations.
  2. Manifest and arrivalThe airline transmits the manifest and the goods enter a customs supervision area.
  3. DeclarationThe declaration is filed through the Single Window, with the same 14-day deadline.
  4. Examination and paymentComply with examination and inspection, then pay duty, VAT and consumption tax.
  5. ReleaseCollect the goods from the supervision area after release.
  1. Identify the channelDistinguish cross-border e-commerce retail import (supervision codes such as 9610 and 1210) from ordinary express consignments and personal postal articles; the tax treatment and documents differ.
  2. Three-document matchingFor cross-border e-commerce retail imports the platform, the payment company and the logistics company each transmit the order, payment record and waybill to customs, which releases the goods once the three match.
  3. Limits and taxWithin RMB 5,000 per transaction and RMB 26,000 per year the tariff is 0% and VAT and consumption tax are levied at 70%. Above the single-transaction limit, ordinary goods rates apply in full. Personal postal articles are taxed under the postal article tax.
  4. Positive list and accessCross-border e-commerce retail import goods must be on the published list of eligible goods, and food and cosmetics remain subject to registration, filing and labelling requirements.
  5. Release and deliveryAfter the tax position is settled the goods are released and delivered by the logistics company; returns follow their own management rules.
  1. Declaration on arrivalTravellers carrying goods above the allowance or on the declarable list must declare truthfully and use the declaration channel.
  2. AllowanceUnder art. 11 of the Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles, resident travellers are released free of tax on personal-use articles acquired abroad up to a total of RMB 5,000, and non-resident travellers on articles they intend to leave in China up to RMB 2,000. Frequent travellers — those entering more than once in 15 days — and travellers under 18 are released free of tax only on what the journey requires. Tobacco products and alcoholic drinks are exempt only within the quantities in the Duty-Free Quantity Table for Inbound Baggage annexed to the same Measures.
  3. Above the allowanceOnly the excess over the allowance is taxed, except that a single indivisible article is taxed on its full value. For articles a person receives by post or express outside that channel, no tax is collected where the amount due is RMB 50 or less; the composite rate applies to consignments of RMB 2,000 or less in total, or to a single indivisible article worth more than RMB 2,000.
  4. Commercial goodsGoods carried for sale follow the ordinary goods import procedure even when hand-carried, and must satisfy licensing, certification and quarantine requirements.
Show United States export-side steps
  1. Classify and screenDetermine the Schedule B number, check whether the item has an ECCN on the Commerce Control List or falls under the USML, and screen the buyer, end user and end use against the OFAC and BIS lists.
  2. Book and documentBook with the carrier or forwarder, and prepare the commercial invoice, packing list and Shipper's Letter of Instruction. Obtain any export licence that applies.
  3. File EEIFile the EEI in AESDirect at least 24 hours before the cargo is loaded onto the vessel, and record the ITN returned by the system.
  4. Deliver and ladeDeliver the cargo to the terminal. The carrier cites the ITN on its outbound manifest; without it the goods should not be laded.
  5. Departure and documentsAfter sailing, collect the bill of lading and send the shipping documents and the origin certification to the buyer for its import clearance.
  6. RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.

7Difficulty

Take care

Score: 0.58

A signal derived from public data, not advice.

Why this reading

  • regime[SAMR] GB 18401 국가섬유안전기술규범 + 중문 라벨Textiles must meet GB 18401 (formaldehyde, pH, azo dyes) and Chinese labelling rules; garments for children under 3 move up to GB 31701 Class A. Border sampling applies.samr.gov.cn2026-09-07
  • ambiguityClassification is contested — rulings for this code split across neighbouring subheadings.rulings.cbp.gov2026-09-07

Components

Import requirementsNo dataChina publishes no per-HS import-requirement table beyond CCC, so the requirement component cannot be computed (its weight is redistributed). See the regulatory-regime table. customs_v0.sqlite:certifications (CCC only)
Classification ambiguity0.74US CROSS: 776 rulings, 49% of them decided on more than one line · 87 other HS6 codes examined in the same cases rulings.cbp.govNo CN ruling of its own — the US CROSS indicator is used as a proxy for the product-intrinsic difficulty. rulings.cbp.govNo Chinese ruling corpus is held, so this is entirely a proxy.
Regulatory regime0.50GB 18401 국가섬유안전기술규범 + 중문 라벨 samr.gov.cn
United States origin-side note: No US export PGA mapping (EAR and sanctions screening still apply). cbp.gov

As of: 2026-09-07

8Cases

Rulings held:Korea 61United States 776Taiwan 6China —

Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.

China rulings (destination)

No public classification-ruling corpus exists for China, so there is nothing to show.

United States rulings (origin)

Showing the 10 most recent of 776 held

Show 5 more
Show rulings from other countries (20)
  • KR관세평가분류원T-shirts of synthetic fibres; 수영복top(래쉬가드); SMP-1- 인조섬유로 만든 편물제 티셔츠(넥라인은 원형이고 전면부에 오프닝이 없으며 밑단에 조이는 부분이 없는 상반신을 덮는 긴팔 의류) - 제시용도 : 아동용 래쉬가드 - 제시성분 : 82% Polyester + 18% PolyurethaneDecided line: 6109903010Date: 2026-04-22Reference: CLIP-0072026001785
  • KR관세평가분류원T-shirts of synthetic fibres;라바오 스포츠용 티셔츠;RT005PM인조섬유로 만든 편물제 티셔츠(넥라인은 원형이고, 전면부분에 오프닝이 없으며, 밑단에 조이는 부분이 없는 상반신을 덮는 반팔의류) 제시성분 : polyester 100%Decided line: 6109903010Date: 2025-09-15Reference: CLIP-0072025004142
  • KR관세평가분류원T-shirts of synthetic fibres; 스포츠용 티셔츠 T006MP인조섬유로 만든 편물제 티셔츠(넥라인은 원형이고, 전면부분에 오프닝이 없으며, 밑단에 조이는 부분이 없는 상반신을 덮는 반팔의류) 제시성분 : polyester 100%Decided line: 6109903010Date: 2025-09-11Reference: CLIP-0072025004079
  • KR관세평가분류원[제시품명] CHILDREN'S SPANDEX CAPRI INDOOR CLOTHES SET; CHILDREN'S COOL MESH SPANDEX CAPRI INDOOR CLOTHES SET 롤리트리 아동용 쿨메쉬 스판 7부 체크 상하세트합성섬유제 편물로 만든 상의와 하의를 소매 포장한 물품 제시성분 : polyester 95%, polyurethane 5% ① 상의 넥라인은 원형이고, 전면부분에 오프닝이 없으며, 밑단에 조이는 부분이 없고 소매가 있는 상반신을 덮는 의류 ② 하의 전면부분에 오프닝이 없이 일자박음질되어 있고 허리부분에 밴드가...Decided line: 6109903010Date: 2025-07-14Reference: CLIP-0072025003001
  • KR관세평가분류원[제시품명] CHILDREN'S RAYON CAPRI INDOOR CLOTHES SET; CHILDREN'S RAYON SLOP CAPRI INDOOR CLOTHES SET- (개요) 인조섬유(레이온 95%, 폴리우레탄 5%)제 편물로 만든 네이비 색상의 상의와 하의를 소매용 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...Decided line: 6109903010Date: 2025-07-11Reference: CLIP-0072025002981
  • KR관세평가분류원[제시품명] CHILDREN'S SOLID HEATING INNER CLOTHES SET- (개요) 합성섬유(아크릴 35%, 폴리에스터 32%, 레이온 23%, 폴리우레탄 10%)제 편물로 만든 그레이 색상의 상의와 하의를 소매용 세트포장한 물품 ① 상의: 티셔츠(넥라인은 원형이고, 전면부분에 오프닝이 없으며, 밑단에 조이는 부분이 없는 소매가 있는 상반신을 덮는 의류) ② 하의: 긴바지(전면 ...Decided line: 6109903010Date: 2025-07-11Reference: CLIP-0072025002980
  • KR관세평가분류원[제시품명] UGB1006합성섬유(폴리에스테르 95%, 폴리우레탄 5%)제 편물로 만든 미황색계 상의와 하의를 소매용 세트포장한 물품 ①상의: 티셔츠(넥라인은 원형이고, 전면부분에 오프닝이 없으며, 밑단에 조이는 부분이 없는 반팔소매가 있는 상반신을 덮는 의류) ②하의: 짧은바지(허리부분에 밴드가 있고, 양측에 주머니가 있는 하반신의...Decided line: 6109903010Date: 2025-05-29Reference: CLIP-0072025002243
  • KR관세평가분류원T-shirts, knitted or crocheted; XFK1LT1003-1/2; TC25XM1008합성섬유제 편물로 만든 티셔츠(원형 넥라인에 전면부분은 개폐가 되지 않고 상반신을 덮는 긴팔 소매 의류) - 용도: 의류 - 물품사진:Decided line: 6109903010Date: 2025-03-21Reference: CLIP-0072025001165
  • KR관세평가분류원Singlets of man-made fibres, knitted; LWKAABT0149레이온 96%, 폴리우레탄 45%로 구성된 편물로 만든 상의의류(라운드 넥라인이 있고, 오프닝이 없으며, 소매가 없고, 안쪽에 브라탑이 덧대어 부착되어 있으며, 밑단에 조이는 부분이 없는 허리까지 감싸는 의류) - 용도: 의류 - 물품사진:Decided line: 6109903090Date: 2023-08-31Reference: CLIP-0072023003143
  • KR관세평가분류원Singlet of man-made fibres; LADIES TOP; LSB-23SSTOP01- (개요) 인조섬유(레이온 65%, 나일론 35%) 편물로 제조한 검정색 싱글니트 - (형태) 한면은 V형, 뒷면은 라운드형의 넥라인이고, 오프닝이 없으며, 밑단에 조이는 부분이 없는 민소매 - (구성성분) : RAYON 65%, NYLON35%Decided line: 6109903090Date: 2023-07-10Reference: CLIP-0072023002475
  • KR관세평가분류원BOY'S TOP & BOTTOM SET합성섬유로 만든 편물제의 상의와 하의가 하나의 세트로 구성된 의류로 동일한 재질·색상·패턴의 직물이 사용됨 o 상의 : 넥라인은 원형이고, 전면 부분에 오프닝이 없는 긴 소매에 밑단은 허리까지 내려오는 구조 o 하의 : 전면부분은 앞트임 없이 일자로 박음질되어 있고, 허리에 웨이스트 밴드가 있으며, 밑단이 발...Decided line: 6109903010Date: 2022-04-29Reference: CLIP-0072022001373
  • KR관세평가분류원32 DEGREES KID THERMAL SET (HEAT), 1048264ㅇ 물품개요 - 합성섬유로 만든 편물제의 상의와 하의가 하나의 세트로 구성된 의류로 동일한 재질·색상·패턴의 직물이 사용됨 ●상의 : 넥라인은 원형이고, 전면 부분에 오프닝이 없는 긴 소매에 밑단은 허리까지 내려오는 구조 ●하의 : 전면부분은 앞트임 없이 일자로 박음질되어 있고, 허리에 웨이스트 밴드가 있으며...Decided line: 6109903010Date: 2022-04-27Reference: CLIP-0072022000922
  • KR관세평가분류원Singlets of man-made fibres, knitted; W's cotton modal lace sleeveless top; 450118(13-08)/05271F154A- 면(cotton)과 재생·반(半)합성 섬유인 모달(modal), 나일론으로 구성된 메리야스 편물의 미황색계 싱글리트(가로·세로 방향으로 스티치수가 1cm 당 평균 10개 이상인 가벼운 편물제의 민소매 의류로서, 넥라인이 원형이고 카라, 허리단의 주머니, 오프닝이 없으며 어깨부분에 레이스 편물이 있음)를 플...Decided line: 6109903090Date: 2021-11-22Reference: CLIP-0072021004056
  • KR관세평가분류원T-shirts of man-made fibres, knitted; MEN'S T-SHIRTS(ON AIR); MSA4US1202B- 인조섬유 주기제(모달57%, 면38%, 폴리우레탄5%)의 편물로 만든 긴소매 상의(넥라인이 V자 형이며 오프닝이 없음) - 신청물품 이미지Decided line: 6109903010Date: 2021-03-12Reference: CLIP-0072021000975
  • TW人造纖維製Ｔ恤衫、汗衫及其他背心，針織或鈎針織者針織女背心Decided line: 61099020005Date: 2021Reference: 110AA0134
  • KR관세평가분류원T-shirt of man-made fibres, knitted; AFBTFI13안쪽에 미약하게 기모가공한 합성섬유제 편물로 만든 긴 소매의 상의[넥라인이 원형이고, 전면부분에 오프닝이 없으며, 안쪽 가슴부분에 브라 탑이 덧대어 부착되어있고, 밑단이 허리 아래까지 내려오며, 기타 조이는 부분 없음] - 용도 : 상의(동절기 내복) - 쟁점물품 이미지Decided line: 6109903010Date: 2019-04-08Reference: CLIP-0072019001111
  • TW人造纖維製Ｔ恤衫、汗衫及其他背心，針織或鈎針織者男裝T恤衫(針織)Decided line: 61099020005Date: 2019Reference: 108AA0415
  • TW人造纖維製Ｔ恤衫、汗衫及其他背心，針織或鈎針織者吸排Bra寬襬背心，女用，針織，款號：34231Decided line: 61099020005Date: 2017Reference: 106AA0795
  • TW人造纖維製Ｔ恤衫、汗衫及其他背心，針織或鈎針織者吸排Bra背心，女用，針織，款號：34233Decided line: 61099020005Date: 2017Reference: 106AA0794
  • TW人造纖維製Ｔ恤衫、汗衫及其他背心，針織或鈎針織者LADIES' 45% COTTON、47% POLYPROPYLENE、8% SPANDEX KNITTED T-SHIRT 女用棉/聚丙烯/彈性纖維製針織T恤衫(圓領/脇邊皆無車縫結構/輕質布料/保暖) 圖樣型號：05516601 規格：01(S)Decided line: 61099020005Date: 2016Reference: 105AA0491

Sources: People's Daily Overseas Edition: how cross-border e-commerce retail imports are taxed (customs Q&A) · MOFCOM policy database: Notice on improving the tax policy for cross-border e-commerce retail imports · State Taxation Administration: Notice on adjusting the consumption tax policy for cosmetics · GACC online service guide: enterprise registration and declaration · China International Trade Single Window · General Administration of Customs of China · State Administration for Market Regulation · State Council Tariff Commission: Measures for the Levy of Customs Duty, VAT and Consumption Tax on Inbound Articles (in force 2024-12-01) · Ministry of Finance, Tariff Department: Tariff Law of the People's Republic of China (in force 2024-12-01) · State Taxation Administration (Hainan): Value-Added Tax Law of the People's Republic of China (in force 2026-01-01) · Ministry of Finance: Notice on the tax policy for cross-border e-commerce retail imports (Cai Guan Shui [2016] No. 18) · State Council Gazette: Provisions on the Declaration of Import and Export Goods (GACC Decree 277, in force 2025-05-01) · China CNCA — SAMR Announcement 2023 No. 36 (CCC catalogue description and definition table, 2023 revision: 16 categories / 96 products) · China CNCA — compilation of CCC implementation rules (2026) · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine · eCFR: 15 CFR 30.4 — Electronic Export Information filing procedures and deadlines by mode · eCFR: 15 CFR 30.10 — retention of export information (five years)

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