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United States → ChinaHS 620293인조섬유제의 것No data

Articles of apparel and clothing accessories, not knitted or crocheted › Women's or girls' overcoats, carcoats, capes, cloaks, anoraks

인조섬유제의 것

HS 620293United States → China

Destination duty
No rate data
VAT (增值税)
13% (9% for listed goods)
Clearance difficulty
No data

1Overview

  • Destination duty: No rate data — No preferential agreement with United States — the basic / MFN rate applies.
  • VAT (增值税): 13% (9% for listed goods)
  • This code covers: 인조섬유제의 것

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

  • ko인조섬유제의 것

China tariff lines

No China tariff lines held for this HS6.

United States export-side line (reference)

    Not your product? Search again

    As of: 2026-01-01

    3Duty & tax

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

    No rate data

    Destination costs beyond the duty (internal taxes and fees)

    about +13% 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
    —
    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 requirement matching this HS code was found in our data (as of 2020-04-22 (reference)). That is not a guarantee that none applies.

    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

    No difficulty record for this destination.

    As of: 2026-09-07

    8Cases

    Rulings held:Korea 21United States 852Taiwan 0China —

    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 852 held

    Show 5 more
    Show rulings from other countries (15)
    • KR관세평가분류원Women's garments of synthetic fibres; PADDING JACKET; WOEMEN'S PADDING JACKET; BD-HIX96850-BK- 합성섬유제(나일론) 직물로 만든 일체형 후드가 달린 흑색계 여성 방한용 의류로 내부에 합성섬유(폴리에스테르)로 충전됨 - 전면은 슬라이드 파스너로 완전 개폐되고, 덧단은 오른편이 왼편 위로 잠기며, 밑단은 엉덩이를 덮고 양옆으로 부분 개폐되도록 스냅단추가 있으며, 허리 부분에 탈부착이 가능한 벨트가 있음 ...Decided line: 6202931000Date: 2021-10-08Reference: CLIP-0072021003523
    • KR관세평가분류원Women's garments of synthetic fibres, woven; UNISEX JUMPER; PW-J917 SIZE S(85)합성섬유 주성분의 직물로 만든 여성용 방한용 의류 (전면이 슬라이드 파스너로 개방되고, 긴소매에 밑단이 허리까지 내려오고 허리부분 좌우에 주머니가 있으며 내부에 충전재가 있음) - 제시성분 : 폴리에스테르 65%, 면 35%Decided line: 6202931000Date: 2021-02-22Reference: CLIP-0072021000712
    • KR관세평가분류원①Women's garments of synthetic fibres, woven; UNISEX JUMPER; PW-J701 ②Women's padded waistcoats of synthetic fibres, woven;UNISEX JUMPER; PW-J701- 합성섬유제(폴리에스테르100%) 직물로 만든 방한용 의류로, 솜이 충전된 겉옷과, 내부에 지퍼로 탈·부착하여 별개로 입을 수 있는 솜이 충전된 조끼가 세트로 제시됨 ①겉옷 : 전면이 슬라이드 파스너로 개방되고, 하이넥 칼라에 양쪽 허리부분에 주머니가 있으며 밑단은 허리 아래까지 내려오는 합성섬유(폴리에스테...Decided line: 6202931000Date: 2020-12-24Reference: CLIP-0072020005510
    • KR관세평가분류원Women's garments of synthetic fibres, woven; UNISEX JUMPER; PW-J171- 합성섬유제(폴리에스테르100%) 직물로 만든 방한용 의류(솜이 충전재로 들어가며 전면이 슬라이드 파스너로 개방되고, 하이넥 칼라에 양쪽 허리 부분에 주머니가 있으며 밑단은 허리 아래까지 내려오는 구조) - 신청물품 이미지Decided line: 6202931000Date: 2020-12-24Reference: CLIP-0072020005508
    • KR관세평가분류원Women's garments of synthetic fibres, woven; UNISEX JUMPER; PW-J181- 합성섬유제(폴리에스테르100%) 직물로 만든 방한용 의류(솜이 충전재로 들어가며 전면이 슬라이드 파스너로 개방되고, 하이넥 칼라에 양쪽 허리 부분에 주머니가 있으며 밑단은 허리 아래까지 내려오는 구조) - 신청물품 이미지Decided line: 6202931000Date: 2020-12-24Reference: CLIP-0072020005509
    • KR관세평가분류원Women's padded waistcoats of synthetic fibres, woven; UNISEX VEST; PW-V53합성섬유제(나일론 41%, 폴리에스테르 59%)의 직물로 만든 회색계 조끼로서 앞, 뒷면에 충전재를 넣고 패딩처리 하였으며, 넥라인을 기점으로 슬라이드 파스너로 완전 개폐되고, 허리 양측에 주머니가 달려 있으며, 밑단이 엉덩이까지 내려오는 구조 - 신청물품 이미지Decided line: 6202931000Date: 2019-08-19Reference: CLIP-0072019003435
    • KR관세평가분류원Women's garments of synthetic fibres ; Unisex Jumper(PW-J191) ; PR.CHNA합성섬유 직물로 만든 방한 의류(전면은 슬라이드 파스너로 완전 개폐가능하고, 소매와 밑단에는 탄성밴딩이 있으며, 내부에는 충전재가 있고, 밑단이 허리를 덮음)Decided line: 6202931000Date: 2019-08-14Reference: CLIP-0072019003346
    • KR관세평가분류원Women's garments of synthetic fibres ; MT-2751 ; PR.CHNA합성섬유 직물로 만든 방한 의류(전면은 슬라이드 파스너로 완전 개폐가능하고, 소매와 밑단에는 탄성밴딩이 있으며, 내부에는 충전재가 있고 밑단이 허리를 덮으며, 목 뒷부분에 특정 회사명이 박음질되어 있으며, 왼쪽 어깨 부분에는 안전제일 마크가 부착되어 있음) - 용도 : 공장 및 현장 작업자들이 착용하는 동복 ...Decided line: 6202931000Date: 2019-02-28Reference: CLIP-0072019000784
    • KR관세평가분류원Women's padded waistcoats of synthetic fibres; VEST; PW-V222; VIETNAM폴리에스테르제 직물 주기제로 만든 여성용 패딩한 웨이스트코트(전면이 지퍼로 완전 개폐되고, 웹상의 충전재가 충전되어 있으며 양면으로 입을 수 있게 디자인되어 있고, 안쪽은 기모 가공한 편물로 되어 있으며, 소매가 없고 밑단이 엉덩이까지 내려오는 구조) - 용도 : 의류 ㅇ 시료사진Decided line: 6202931000Date: 2017-01-06Reference: CLIP-0072017000093
    • KR관세평가분류원① Women's down jackets; JPDJ720A; PR.CHNA ② Hats, knitted; JPDJ720A; PR.CHNAㅇ 물품개요 합성섬유제 직물로 만든 녹색계 여성용 방한 의류(전면의 덧단은 오른편이 왼편 위로 잠기며 슬라이드 파스너로 완전 개폐되고, 내부에는 충전재가 있으며, 넥라인은 라운딩 형태이고 밑단은 엉덩이를 덮으며, 전면 및 허리선 부분에 주머니가 있음)로서 의류에 부착되지 않는 합성섬유제 편물로 만든 녹색계 후...Decided line: 6202931000Date: 2015-12-03Reference: CLIP-0072015006172
    • KR관세평가분류원Women's garments; LADIES DOWN JACKET; PR.CHNA합성섬유(Polyester) 직물제의 백색계 여성용 방한의류(전면은 슬라이드파스너로 완전개폐 가능하고, 허리부분에 조임끈과 버클이 있으며, 밑단이 허리까지 내려오고, 내부에 충전재가 있음) - 용도 : 여성용 방한의류Decided line: 6202931000Date: 2015-10-28Reference: CLIP-0072015005511
    • KR관세평가분류원Women's wind jacket ; 3LAYER JACKET ; CHINA합성섬유 직물로 된 담청색 및 흑회색의 여성용 윈드재킷[전면은 슬라이드 파스너(지퍼)로 완전 개폐가 가능하고 지퍼에는 덧단이 부착되어 있으며, 목부위를 높이고 탈부착이 가능한 후드가 있으며, 긴소매에 벨크로 조임이 있고, 밑단이 허리 아래부분까지 내려오며, 밑단은 끈으로 조일 수 있는 것] - 용도 : 여성용...Decided line: 6202931000Date: 2014-03-26Reference: CLIP-0072014001514
    • KR관세평가분류원Women's garments ; DYJJ311001합성섬유제 직물로 제조한 여성용 상의로서 전면은 슬라이드파스너로 완전개폐가 가능하고 슬라이드파스너 부위를 덮는 스냅파스너 개폐식의 덧단이 있으며, 덧단은 오른편이 왼편 위로 잠기도록 되어 있고, 밑단은 엉덩이 아래까지 내려오며, 끈을 사용하여 조일 수 있고, 긴 소매로 의류 내부에는 탈부착이 가능하고 후드가 ...Decided line: 6202931000Date: 2013-03-20Reference: CLIP-0072013000914
    • KR관세평가분류원품명 : 패딩점퍼(PGJP94903D)ㅇ 합성섬유제의 직물로 만든 여아용 상의로 앞면은 한 개의 단추로 완전 오픈 및 오른편이 왼편위로 잠기도록 디자인되어 있으며, 안쪽에는 편물제의 앞면 라이닝 및 후두가 연결되어 있는 부속의류가 겉면에 단추로 연결되어 있어 탈부착이 가능하고 동시에 슬라이드 파스너로 완전개폐 가능 ㅇ 소매와 허리끝에는 탄력 있는...Decided line: 6202931000Date: 2009-10-14Reference: CLIP-0072009001103
    • KR중앙관세분석소Women's padding jacket; PL JACKET; PR.CHNA합성섬유제 직물로 제조되어 패딩이 충전된 방한용 여자용 자켓으로서 전면이 지퍼로 완전개폐가 가능하고 지퍼안쪽에 덧단이 있으며 허리에는 조임끈이 있음Decided line: 6202931000Date: 2008-12-02Reference: CLIP-0082008001418

    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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