helptariff
United States → KoreaHS 420292Other similar containers, with outer surface of plastic sheetingSelf-clearable

가죽제품(ko) › Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, music

Other similar containers, with outer surface of plastic sheeting

HS 420292United States → Korea

Destination duty
0%
FTA 협정세율 - 미국
VAT (부가가치세)
10%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: 0% (FTA 협정세율 - 미국, 4202921010)
  • VAT (부가가치세): 10%
  • This code covers: Other similar containers, with outer surface of plastic sheeting

Key points

  • Small-consignment exemption: goods value of US$150 or less for self-use items, and US$200 or less for goods of U.S. origin under KORUS. Same-day shipments from the same sender are aggregated.
  • Import VAT is 10%, charged on the customs value plus duty plus any individual consumption or liquor tax.
  • A customs broker is not mandatory. The importer may self-file in UNI-PASS, and an individual needs a personal customs clearance code.
  • FTA preference needs a certificate or declaration of origin: KORUS for U.S. origin, the Korea-China FTA or RCEP for Chinese origin. Korea and Taiwan have no agreement, so the basic or WTO rate applies.
  • Whether a product requirement applies depends on the HS code. Food, cosmetics, electrical goods and radio equipment must clear their agency requirement before customs clearance can proceed.

As of: 2026-02-12

2Classification

HS6 names

  • ko외부 표면을 플라스틱 시트(sheet)나 방직용 섬유재료로 만든 것
  • enOther similar containers, with outer surface of plastic sheeting
  • zh_hant其他類似容器，外層為塑膠布者
  • zh_hans其他类似容器，外层为塑胶布者

Korea tariff lines

LineDescription
4202921010폴리염화비닐의 것
4202921020폴리우레탄의 것
4202921090기타
4202922000방직용 섬유재료제의 것
United States export-side line (reference)
  • 4202.92.04.00Beverage bags whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through attached flexible tubing
  • 4202.92.08Other
  • 4202.92.08.05Of cotton (369)
  • 4202.92.08.07Of man-made fibers (670)
  • 4202.92.08.09Other (870)
  • 4202.92.10.00Other
  • 4202.92.15.00Of cotton (369)
  • 4202.92.20.00Other (870)
  • 4202.92.31Of man-made fibers
  • 4202.92.31.20Backpacks (670)
  • 4202.92.31.31Other (670)
  • 4202.92.33Of paper yarn or of cotton; containing 85 percent or more by weight of silk or silk waste
  • 4202.92.33.05Of paper yarn
  • 4202.92.33.10Containing 85 percent or more by weight of silk or silk waste
  • 4202.92.33.16Of cotton (369)
  • 4202.92.39.00Other (870)
  • 4202.92.45.00Other
  • 4202.92.50.00Musical instrument cases
  • 4202.92.60Of cotton
  • 4202.92.60.10Jewelry boxes, and similar containers of a kind normally sold at retail with their contents
  • 4202.92.60.91Other (369)
  • 4202.92.91.00Of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents) (670)
  • 4202.92.93Other
  • 4202.92.93.10Containing 85 percent or more by weight of silk or silk waste
  • 4202.92.93.15Other, jewelry boxes of a kind normally sold at retail with their contents
  • 4202.92.93.36Other (870)
  • 4202.92.94.00Cases designed to protect and transport compact disks (CD's), CD Rom disks, CD players, cassette players, and/or cassettes
  • 4202.92.97.00Other

Top 3 Korea rulings

  • Other bag with outer surface of polyvinylchloride; BAG; STY NO.3748○ 외부 표면 중 앞면과 측면(최대 구성 면적)은 플라스틱 시트(PVC)로, 뒷면은 방직용 섬유(폴리에스터)로 만들어진 가방 - 몸에 멜 수 있도록 길이 조절 가능한 끈이 부착되어 있고, 슬라이드 파스너로 개폐되는 4개의 수납공간이 외부에 있음 ○ 크기 : 20cm (가로) x 30cm (세로) x 10cm ...
  • Other bag with outer surface of textile materials; BAG; STY NO.1619○ 방직용 섬유(폴리에스터 100%)로 만든 호피무늬 가방으로 손잡이가 2개 있고, 상단부에는 자석으로 된 잠금장치 하나와 내부 확장용 잠금장치가 옆면에 두쌍씩 있고, 내· 외부에 하나씩 잠금장치 없는 주머니가 있으며, 변형이 용이한 형태로 되어 있음 ○ 크기 : 33cm (가로) x 31cm (세로) x 1...
  • Other bags with outer surface of textile materials ; BAG; STY NO.500○ 외부 표면을 방직용 섬유재료(폴리에스테르 100%)로 만든 가방으로 상단에 손잡이와 등 뒤로 메는 어깨 끈이 달려있고, 조임끈으로 개폐됨 ○ 규격 : 약 30cm (가로) x 44cm (세로) x 16cm (폭)

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As of: 2026-02-12

3Duty & tax

Rate available to United States origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 미국
4202921010폴리염화비닐의 것8%16%0%
4202921020폴리우레탄의 것8%16%0%
4202921090기타8%16%0%
4202922000방직용 섬유재료제의 것8%16%0%
  • · Tax base = customs value (CIF) + duty + individual consumption tax, liquor tax, education tax and special rural development tax where they apply.
  • · Duty is calculated at whichever rate in the tariff schedule applies: basic rate (A), WTO rate (C), or an FTA preferential rate.
  • · Small self-use consignments may instead be assessed at the simplified combined rate under Article 81 of the Customs Act, which rolls duty and internal taxes into one figure.
  • · Individual consumption tax applies only to listed goods such as certain cosmetics, precious metals and vehicles; alcohol carries liquor tax and education tax separately.
  • · A business importer can normally credit the import VAT as input tax, so the final cost differs between businesses and individuals.

Landed-cost estimate

Duty rate used
0%
Customs value
—
Duty
—
VAT (부가가치세)
—
Estimated total
—

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

As of: 2026-02-12

4Requirements

No requirement matching this HS code was found in our data (as of 2026-08-27). That is not a guarantee that none applies.

Agencies involved

  • Korea Customs Service (KCS)Import clearance, assessment and collection of duty, origin and product-requirement verificationcustoms.go.kr
  • UNI-PASSThe national customs information system: declarations, personal clearance codes, clearance statusunipass.customs.go.kr
  • KCS FTA PortalOrigin certification method by agreement, rate lookup, retroactive claimscustoms.go.kr
  • Ministry of Food and Drug Safety (MFDS)Imported food, health functional food, cosmetics, medicines and medical devicesmfds.go.kr
  • Korean Agency for Technology and Standards (KATS) / Product Safety Information CentreKC safety certification and safety confirmation for electrical and consumer productssafetykorea.kr
  • National Radio Research Agency (RRA)Conformity assessment for broadcasting and communications equipmentrra.go.kr

As of: 2026-08-27

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

Korea import documents

  • Import declaration (수입신고서)
    Issued by:
    Importer or customs broker, filed electronically in UNI-PASS
    When:
    After the goods enter the bonded area; pre-arrival filing is also allowed

    The form and the way it is completed are prescribed by the KCS notification on import clearance. Paperless (P/L) declarations require no attachments.

    Official page
  • Import declaration certificate (수입신고필증)
    Issued by:
    Customs
    When:
    Issued when the declaration is accepted

    The release document, also used as evidence for input VAT credit and for cost accounting.

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

    The primary basis for the customs value. Incoterms, currency, unit price and total must be unambiguous.

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

    Used for reconciliation during physical examination.

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

    Evidence of carriage and of the right to take delivery; reconciled against the cargo manifest.

    Official page
  • Certificate or declaration of origin
    Issued by:
    Issuing body in the exporting country, or the exporter under self-certification
    When:
    When claiming a preferential rate

    KORUS uses self-certification, the Korea-China FTA uses an authority-issued certificate, and RCEP follows the mechanism set in the agreement. A retroactive claim is possible for a period after release.

    Official page
  • Product requirement documents
    Issued by:
    MFDS, KATS, National Radio Research Agency and others
    When:
    Before or together with the declaration

    For example the imported-food declaration certificate, cosmetics paperwork, KC safety certification or safety confirmation for electrical and consumer products, and conformity assessment for radio equipment.

    Official page
  • Personal customs clearance code (개인통관고유부호)
    Issued by:
    Korea Customs Service
    When:
    Obtained before an individual imports

    A 13-character code used instead of the resident registration number when an individual is the importer.

    Official page
  • Business registration certificate
    Issued by:
    National Tax Service
    When:
    When a business imports

    Used with the trade business number to identify the importer.

    Official page

6Procedure

  1. Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
  2. Entry into a bonded areaThe goods move into a bonded area such as a CY, CFS or bonded warehouse. A declaration can be filed from that point, or earlier as a pre-arrival or pre-departure declaration when speed matters.
  3. Import declarationThe importer or a customs broker files the declaration in UNI-PASS with the HS code, customs value, origin, the rate claimed including any FTA preference, and any product requirement.
  4. Document review and examinationThe declaration is routed as paperless, document review or physical examination. Goods subject to a product requirement wait until the relevant agency has confirmed it.
  5. PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
  6. Acceptance and releaseOnce the import declaration certificate is issued the goods leave the bonded area. Amendment, refund claims and duty drawback follow their own separate procedures.
  1. Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
  2. Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
  3. Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
  4. Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
  5. ReleaseThe goods leave the airport bonded area.
  1. Express clearance listThe express operator submits the clearance list to customs before arrival. For an individual importer it must carry the personal customs clearance code.
  2. Choosing the trackLow-value self-use goods go through list clearance; everything else goes through a simplified or a full declaration. Goods excluded from list clearance, such as medicines, health functional foods, some foods and cosmetics and electrical goods, must be declared regardless of value.
  3. Exemption testSelf-use goods with a goods value of US$150 or less, or US$200 or less for U.S. origin, are free of duty and VAT. Same-day shipments from the same sender are added together for the test.
  4. Assessment and paymentAbove the threshold the whole value is taxable, and small self-use consignments may be assessed at the simplified combined rate. Express operators normally advance the tax and bill the recipient.
  5. Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
  1. Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
  2. Personal allowanceThe basic allowance is US$800, with separate allowances for alcohol, tobacco and perfume.
  3. Voluntary declarationDeclaring goods above the allowance voluntarily earns a reduction in the duty; failing to declare and being found out attracts a penalty surcharge.
  4. Commercial goodsGoods carried for sale need an ordinary import declaration even when hand-carried, and any product requirement still applies.
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

Self-clearable

Score: 0.15

A signal derived from public data, not advice.

Why this reading

  • regime[-] Printed matter, accessories and sundries carry no customs-verified requirement by default; a children’s, food-contact or electrical function moves them into the corresponding regime.unipass.customs.go.kr2026-09-07
  • ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesunipass.customs.go.kr2026-09-07

Components

Import requirements0.00세관장확인 대상 요건 없음 (UNI-PASS 요건 목록 기준) unipass.customs.go.kr
Classification ambiguity0.74KR 결정례 94건 · 하위 세번 4종으로 분산 unipass.customs.go.krUS CROSS 6575건 중 복수 세번 결정 비율 32% · 같은 사건에서 함께 검토된 다른 HS6 501개 rulings.cbp.gov
Regulatory regime0.00원칙적 무요건(품목별 예외 확인) unipass.customs.go.kr
United States origin-side note: No US export PGA mapping (EAR and sanctions screening still apply). cbp.gov

As of: 2026-09-07

8Cases

  • Other bag with outer surface of polyvinylchloride; BAG; STY NO.3748○ 외부 표면 중 앞면과 측면(최대 구성 면적)은 플라스틱 시트(PVC)로, 뒷면은 방직용 섬유(폴리에스터)로 만들어진 가방 - 몸에 멜 수 있도록 길이 조절 가능한 끈이 부착되어 있고, 슬라이드 파스너로 개폐되는 4개의 수납공간이 외부에 있음 ○ 크기 : 20cm (가로) x 30cm (세로) x 10cm ...Decided line: 4202921010Date: 2026-06-22
  • Other bag with outer surface of textile materials; BAG; STY NO.1619○ 방직용 섬유(폴리에스터 100%)로 만든 호피무늬 가방으로 손잡이가 2개 있고, 상단부에는 자석으로 된 잠금장치 하나와 내부 확장용 잠금장치가 옆면에 두쌍씩 있고, 내· 외부에 하나씩 잠금장치 없는 주머니가 있으며, 변형이 용이한 형태로 되어 있음 ○ 크기 : 33cm (가로) x 31cm (세로) x 1...Decided line: 4202922000Date: 2026-06-18
  • Other bags with outer surface of textile materials ; BAG; STY NO.500○ 외부 표면을 방직용 섬유재료(폴리에스테르 100%)로 만든 가방으로 상단에 손잡이와 등 뒤로 메는 어깨 끈이 달려있고, 조임끈으로 개폐됨 ○ 규격 : 약 30cm (가로) x 44cm (세로) x 16cm (폭)Decided line: 4202922000Date: 2026-06-16
  • Other bags with outer surface of textile materials ; BAG; STY NO.1057○ 외부 표면을 방직용 섬유재료(폴리에스테르 100%)로 만든 반달 모양에 벨트식의 긴 끈이 달린 허리에 차는 가방(바닥이나 가장자리에 별도의 딱딱한 재질이 구성되어 있지 않고, 슬라이드 파스너로 개폐 가능한 수납공간, 분리된 공간 주머니가 부착되어 있음) ○ 규격 : 38cm (가로) x 15cm (세로) ...Decided line: 4202922000Date: 2026-06-16
  • Patient bag kit (Lly-v2) with 2 icepacks (Mini BioFresh_V2 kit)① 외부 표면을 방직용 섬유제 직물로 만든 직육면체 형상의 단열 가방으로 내부에 아이스팩이 들어가는 공간이 분리되어 있고, 손잡이 및 어깨끈이 부착되어 있음(크기: 190×190×160mm) ② 물(소량의 염소계 보존제 포함)을 플라스틱으로 만든 직사각형 팩에 충전한 것[크기 : 180×95×33mm] - 보...Decided line: 4202922000Date: 2026-06-16
  • Other bags with outer surface of textile materials; BAG; STY NO.1734- 외부 표면을 방직용 섬유 재료(폴리에스터 80%, 면 20%)로 만든 가방으로, 슬라이드 파스너로 개폐되며 내·외부에 물건을 수납할 수 있는 포켓이 형성되어 있으며 어깨끈이 있음Decided line: 4202922000Date: 2026-06-11
  • Other bags with outer surface of textile materials; BAG; STY NO.749- 외부 표면을 방직용 섬유 재료(나일론 100%)로 만든 가방으로, 상단에 손잡이와 등 뒤로 메는 어깨 끈이 달려있고, 슬라이드 파스너로 개폐되며 내·외부에 수납공간이 있음Decided line: 4202922000Date: 2026-06-11
  • Other bag with outer surface of textile materials; BAG; STY NO.1763- 외부 표면을 방직용 섬유 재료(폴리에스터 80%, 면 20%)로 만든 가방으로 어깨에 메거나 손에 들 수 있도록 손잡이가 부착되어 있고 지퍼로 개폐되는 수납공간이 있으며 변형이 용이한 형태로 되어 있음 - 규격 : 약 27cm (가로) x 9cm (폭) x 19cm (세로)Decided line: 4202922000Date: 2026-06-09
  • Other bags with outer surface of textile materials ; BAG; STY NO.500- 외부 표면을 방직용 섬유재료(나일론 100%)로 만든 가방으로 등 뒤로 메는 끈이 있고 지퍼로 개폐되는 수납공간이 있음 - 규격 : 약 27cm (가로) x 10cm (폭) x 30cm (세로)Decided line: 4202922000Date: 2026-06-09
  • Other bag with outer surface of textile materials; ECO BAG; BOOKS ECO BAG(RED)○ 외부 표면을 방직용 섬유재료로 만든 사각형 모양의 가방으로, 바닥에 플라스틱 보강재가 있고, 어깨에 메거나 손에 들 수 있도록 손잡이가 부착되어 있고, 입구를 여닫는 잠금장치는 없으며, 변형이 용이한 형태 ○ 용도 : 다용도 에코백Decided line: 4202922000Date: 2026-05-06
  • Bag with outer surface of plastic sheet(PVC);COOLER BAG- 외부 표면을 플라스틱 시트(PVC)로 만든 단열 가방 (제시규격: 510mm×310mm×220cm) - 용도 : 보냉가방Decided line: 4202921010Date: 2026-01-07
  • Bag with outer surface of textile materials; Cooling Bag; SSM-CS2외부 표면을 폴리에스테르제 직물로 만든 단열 가방(제시규격: 52cm×39cm×16cm) - 용도: 보냉가방 - 물품사진:Decided line: 4202922000Date: 2026-01-05
  • Other bags with outer surface of textile materials;DISTANCE 4 HYDRATION VEST- 외부 표면을 방직용 섬유재료로 만든 조끼 형태의 가방으로 전면부분에 500ml 물병을 넣을 수 있는 2개의 수통 포켓과 소지품을 보관할 수 있는 사이드포켓이 있고, 후면부분에는 각각 깊이 15cm, 32cm의 수납공간(상단)과 너비 37cm의 여밈 장치가 없는 오픈 포켓(하단, 슬리브포켓)이 있으며, 오른...Decided line: 4202922000Date: 2025-08-28
  • Other bag with outer surface of textile materials; pulse belt; LC2179800- (개요) 외부 표면을 방직용 섬유재료(폴리아미드 85%, 폴리우레탄 15%)로 만든것으로 허리에 착용하여 사용하는 밴드형태의 물품 - (디자인) 전면엔 슬라이드 파스너로 개폐가능한 수납공간과 후면엔 잠금장치가 없는 수납공간과 별도의 탄성밴드가 결합되어 있음 - (용도) 아웃도어 활동시 물통과 소지품 등을 ...Decided line: 4202922000Date: 2024-11-12
  • Other bags with outer surface of sheeting of textile materials; POUCH; 하프하프 멀티 파우치ㅇ (개요) 외부 표면을 방직용 섬유재료(나일론)로 만든 사각형의 여행용 다용도 가방으로, 중앙에 슬라이드 파스너를 두 개의 후크 손잡이로 개폐하는 구조로 되어있음 ㅇ (규격) 35x24cmDecided line: 4202922000Date: 2024-10-10
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Sources: Korea Customs Service: Import clearance · Korea Ministry of Government Legislation (Easy Law): overseas direct purchase, duty and VAT calculation · Korea Law Information Center: Customs Act and its Enforcement Rules · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korean Agency for Technology and Standards: product safety certification · Ministry of Food and Drug Safety · 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

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