非针织或非钩编的服装及衣着附件 › 男式西服套装、便服套装、上衣、长裤、护胸揹带工装裤、马裤及短裤
棉制男用或男童用长裤、膝裤及短裤
HS 620342韩国 → 美国
1概览
- 目的国关税: Free (优惠（special）, 4 个税号相同)
- 联邦增值税（VAT/GST）: 无 — 美国没有联邦增值税；各州销售税不在进口环节征收。
- 该编码涵盖: 棉制男用或男童用长裤、膝裤及短裤
- 额外关税: 约 +12.5% — 第301条强迫劳动关税（韩国）
- 需留意的制度: 美国小额免税（de minimis）全面中止自 2025-08-29 起，依行政命令 14324，所有国家出口的 800 美元以下货物免税通关已中止。国际邮包与快递小包也须课税，并需办理报关、申报 HS 归类与原产地，小批量寄送难度提高。federalregister.gov
要点
- 小额免税已无限期暂停：邮递以外方式自 2026-06-24 起，国际邮递自 2026-07-24 起。800 美元免税通关已不存在。
- 没有联邦增值税；各州销售税或使用税属于进口之后的另一件事，海关不代征。
- 2,500 美元是简易报关与正式报关的分界。价值 2,500 美元及以下且属 HTSUS 第 1 至 97 章的邮递货物，可适用新设的邮递简易报关程序，关税应于货物抵达次月 7 日前缴纳。
- 进口商（importer of record）可自行在 ACE 申报，但正式报关须有海关保证金（customs bond），海运货物还须在装船前 24 小时完成进口商安全申报（ISF 10+2）。
- 第 122 条附加关税已于 2026-07-24 终止，同日起改由覆盖 60 个经济体的第 301 条强迫劳动措施生效。额外关税以第 99 章项目征收，请按报关日核实。
出口方要点
- 没有出口关税，但仍须办理出口申报。非退税对象且货价在 FOB 200 万韩元以下的，可以清单通关代替出口申报；电子商务等货物在 FOB 500 万韩元以下可采用简易出口申报（《出口及退运通关公告》第 55 条第 1 款第 8 项、第 43 条第 1 款）。
- 装载期限为出口申报受理之日起 30 日，有正当理由的最长可延长至一年。
- 出口申报受理证是增值税零税率的凭据，也是申请关税退税的依据（增值税法第 21 条、退税特例法第 14 条）。
- 出口前应先判定是否为战略物资；属于的须取得产业通商资源部（通过战略物资管理院）的出口许可。
- 买方在进口国主张优惠税率时需要 FTA 原产地证书：美韩 FTA 为自行签发，中韩 FTA 为机构签发。
数据日期: 2026 HTS Rev.15 · 说明基准日: 2026-09
2归类
HS6 品名
- ko면으로 만든 것
- enMen's or boys' trouser, breeches and shorts, of cotton
- zh_hant棉製男用或男童用長褲、膝褲及短褲
- zh_hans棉制男用或男童用长裤、膝裤及短裤
美国 税则子目
| 子目 | 品名 |
|---|---|
| 6203.42.03.00 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of downMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear |
| 6203.42.05 | Bib and brace overallsMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other |
| 6203.42.05.05 | Insulated for cold weather protection (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Bib and brace overalls |
| 6203.42.05.10 | Men's (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Bib and brace overalls › Other |
| 6203.42.05.25 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Bib and brace overalls › Other › Boys', sizes 2-7 |
| 6203.42.05.50 | Other (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Bib and brace overalls › Other › Boys', sizes 2-7 |
| 6203.42.05.90 | Other (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Bib and brace overalls › Other |
| 6203.42.07 | OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other |
| 6203.42.07.03 | Containing compact yarns described in statistical reporting numbers 5205.42.0021, 5205.43.0021 5205.44.0021, 5205.46.0021 or 5205.47.0021 (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other |
| 6203.42.07.06 | Corduroy (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Men's trousers and breeches |
| 6203.42.07.11 | Blue denim (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Men's trousers and breeches |
| 6203.42.07.16 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Men's trousers and breeches |
| 6203.42.07.21 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Corduroy |
| 6203.42.07.26 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Corduroy |
| 6203.42.07.31 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Blue denim |
| 6203.42.07.36 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Blue denim |
| 6203.42.07.41 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Other |
| 6203.42.07.46 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' trousers and breeches › Other |
| 6203.42.07.51 | Men's shorts (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other |
| 6203.42.07.56 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' shorts |
| 6203.42.07.61 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Recreational performance outerwear › Other › Other › Other › Boys' shorts |
| 6203.42.17.00 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of downMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other |
| 6203.42.25 | Bib and brace overallsMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other |
| 6203.42.25.05 | Insulated, for cold weather protection (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Bib and brace overalls |
| 6203.42.25.10 | Men's (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Bib and brace overalls › Other |
| 6203.42.25.25 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Bib and brace overalls › Other › Boys', sizes 2-7 |
| 6203.42.25.50 | Other (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Bib and brace overalls › Other › Boys', sizes 2-7 |
| 6203.42.25.90 | Other (359)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Bib and brace overalls › Other |
| 6203.42.45 | OtherMen's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other |
| 6203.42.45.03 | Containing compact yarns described in statistical reporting numbers 5205.42.0021, 5205.43.0021 5205.44.0021, 5205.46.0021 or 5205.47.0021 (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other |
| 6203.42.45.06 | Corduroy (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Men's trousers and breeches |
| 6203.42.45.11 | Blue denim (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Men's trousers and breeches |
| 6203.42.45.14 | Designed for use in hospitals, clinics, laboratories or contaminated areas (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Men's trousers and breeches |
| 6203.42.45.18 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Men's trousers and breeches |
| 6203.42.45.21 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Corduroy |
| 6203.42.45.26 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Corduroy |
| 6203.42.45.31 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Blue denim |
| 6203.42.45.36 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Blue denim |
| 6203.42.45.41 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Other |
| 6203.42.45.46 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' trousers and breeches › Other |
| 6203.42.45.51 | Men's shorts (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other |
| 6203.42.45.56 | Imported as parts of playsuits (237)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' shorts |
| 6203.42.45.61 | Other (347)Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) › Trousers, bib and brace overalls, breeches and shorts › Of cotton › Other › Other › Other › Other › Boys' shorts |
韩国 出口侧编码（参考）
- 6203421000데님의 것(청바지를 포함한다)
- 6203429000기타
美国 案例前三条
- The tariff classification and status under the United States-Canada-Mexico Agrement (USMCA) and the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s shorts from Mexico and Honduras
- The tariff classification of men’s shorts from Pakistan
- Affirmation of NY N323823; Classification of woven garments
数据日期: 2026 HTS Rev.15
3关税与税费
韩国原产可适用的税率
| 子目 | 品名 | 普通 | 优惠（special） | Column 2 |
|---|---|---|---|---|
| 6203.42.03.00 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | Free | — | 60% |
| 6203.42.05 | Bib and brace overalls | 10.3% | Free | 90% |
| 6203.42.05.05 | Insulated for cold weather protection (359) | — | — | — |
| 6203.42.05.10 | Men's (359) | — | — | — |
| 6203.42.05.25 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.05.50 | Other (237) | — | — | — |
| 6203.42.05.90 | Other (359) | — | — | — |
| 6203.42.07 | Other | 16.6% | Free | 90% |
| 6203.42.07.03 | Containing compact yarns described in statistical reporting numbers 5205.42.0021, 5205.43.0021 5205.44.0021, 5205.46.0021 or 5205.47.0021 (347) | — | — | — |
| 6203.42.07.06 | Corduroy (347) | — | — | — |
| 6203.42.07.11 | Blue denim (347) | — | — | — |
| 6203.42.07.16 | Other (347) | — | — | — |
| 6203.42.07.21 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.07.26 | Other (347) | — | — | — |
| 6203.42.07.31 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.07.36 | Other (347) | — | — | — |
| 6203.42.07.41 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.07.46 | Other (347) | — | — | — |
| 6203.42.07.51 | Men's shorts (347) | — | — | — |
| 6203.42.07.56 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.07.61 | Other (347) | — | — | — |
| 6203.42.17.00 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | Free | — | 60% |
| 6203.42.25 | Bib and brace overalls | 10.3% | Free | 90% |
| 6203.42.25.05 | Insulated, for cold weather protection (359) | — | — | — |
| 6203.42.25.10 | Men's (359) | — | — | — |
| 6203.42.25.25 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.25.50 | Other (237) | — | — | — |
| 6203.42.25.90 | Other (359) | — | — | — |
| 6203.42.45 | Other | 16.6% | Free | 90% |
| 6203.42.45.03 | Containing compact yarns described in statistical reporting numbers 5205.42.0021, 5205.43.0021 5205.44.0021, 5205.46.0021 or 5205.47.0021 (347) | — | — | — |
| 6203.42.45.06 | Corduroy (347) | — | — | — |
| 6203.42.45.11 | Blue denim (347) | — | — | — |
| 6203.42.45.14 | Designed for use in hospitals, clinics, laboratories or contaminated areas (347) | — | — | — |
| 6203.42.45.18 | Other (347) | — | — | — |
| 6203.42.45.21 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.45.26 | Other (347) | — | — | — |
| 6203.42.45.31 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.45.36 | Other (347) | — | — | — |
| 6203.42.45.41 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.45.46 | Other (347) | — | — | — |
| 6203.42.45.51 | Men's shorts (347) | — | — | — |
| 6203.42.45.56 | Imported as parts of playsuits (237) | — | — | — |
| 6203.42.45.61 | Other (347) | — | — | — |
第99章额外关税
约 +12.5%输美时加征于上列 HTS 税率之上的各层措施。每一层均标示状态、基准日与出处。
| 措施 | 加征 | 第9903号税则 | 状态 · 基准日 · 出处 |
|---|---|---|---|
| 第301条强迫劳动关税（韩国）课征至第1栏税率与本税合计达 12.5% — 0% + 12.5%。 | +12.5% | 9903.05.70, 9903.05.71 | 施行中相关诉讼进行中数据日期: 2026-09-15USTR notice of action, 91 FR (2026-15181), 28 July 2026; CBP CSMS #69326983 |
| 说明—韩美FTA与强迫劳动关税在采信该数字前请先确认这一争点。 | —未计入合计 | 9903.05.70, 9903.05.71 | 施行中数据日期: 2026-09-09USTR final action FRN, 23 July 2026; CBP CSMS #69326983 (net-of-MFN wording, re-read 2026-09-09) |
| IEEPA对等关税（已失效）现已不再征收（2026-09-09 基准）。因该日期之前的资料仍在引用，故一并列出。 | —未计入合计 | 9903.01, 9903.02 | 被判无效相关诉讼进行中数据日期: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026) |
| 第122条国际收支附加税（已届期）现已不再征收（2026-07-24 基准）。因该日期之前的资料仍在引用，故一并列出。 | —未计入合计 | — | 已失效相关诉讼进行中数据日期: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026 |
| 加征合计 | 约 +12.5% | ||
注意事项
- 这些措施以 8 位或 10 位 HTS 税则号列界定。HS6（620342）只能呈现大致情形。
- 其中至少一项正在法院争讼。目前仍在征收，但可能改变。
- 韩美 FTA 优惠并不免除 Section 301 强迫劳动关税 — CBP 以 Column 1 一般税率为基准计算 12.5%，且不像 USMCA、CAFTA-DR 设有排除条款。
- US$800 小额免税已暂停，低价包裹同样课税；法律上的废止于 2027-07-01 生效。
- 关税不是全部：另有 MPF 与（海运时）HMF，本页并未计入。
- 2026-09-15 基准的信息提供。以报关日施行中的 HTSUS 第99章注释与 CBP CSMS 指引为准 — 请向 CBP 或报关行确认。
小额免税（de minimis）状态
美国 800 美元小额免税
自 2025-08-29 起对所有国家停止适用，并经 2026-06-24 CBP 临时最终规则无限期停止（非邮递立即生效，国际邮件自 2026-07-24）。2026-08-13 国际贸易法院驳回对该停止的诉讼，制度更趋确定。2027-07-01 起依 One Big Beautiful Bill Act 废止；截至 2026-09-09 复查，尚无变更该日期的立法。100 美元礼品与 200 美元随身物品免税仍存续。附有第99章关税的货物不得使用邮递简易报关。
- 门槛金额:
- US$800
- 暂停适用:
- 2025-08-29
- 法律废止:
- 2027-07-01
仅供参考，非专业建议。美国附加关税变动频繁且诉讼进行中。实际税额以报关日生效的 HTSUS 第99章注释与 CBP CSMS 公告为准，请向 CBP 或报关行确认。
数据日期: 2026-09-15
- · 美国没有联邦层级的增值税，海关只征收关税与规费。
- · 商品处理费（MPF）：正式报关时为申报价格的 0.3464%，上下限每个财政年度按物价重新调整。2026 财政年度（至 2026-09-30）为 33.58 至 651.50 美元；2027 财政年度（自 2026-10-01 起）为 34.58 至 670.86 美元。简易报关改按定额收取，2027 财政年度为 2.77、8.30 或 12.45 美元。
- · 港口维护费（HMF）：以船舶运抵的货物按价格 0.125% 计收。
- · 各州销售税或使用税针对货物的后续销售或使用，由各州税务机关管理，与 CBP 无关。
- · 第 99 章的额外关税加计于一般税率之上。截至 2026-09，包括第 232 条措施与 2026-07-24 生效的第 301 条强迫劳动措施；第 122 条附加关税已于 2026-07-24 终止。请按报关日确认适用情况。
税费概算
- 采用税率
- 0%
- 完税价格
- —
- 关税
- —
- 额外关税（第99章） (12.5%)
- —
- 联邦增值税（VAT/GST）
- —
- 预估合计
- —
此为概算。实际金额取决于完税价格审定、归类与原产地认定。
数据日期: 2026 HTS Rev.15
4监管要求
本 HS6 未载目的国进口规定代号。以下为法规制度表所列制度，确定税号后请再确认。
- FTC textile fibre / care labelling + CBP origin marking
纺织品须标注纤维成分、原产地、厂商识别号（RN）或公司名称及洗涤标签。无须通关前批准。
- 主管机关:
- FTC
相关机关
- 美国海关与边境保护局（CBP）办理进口通关、核定关税与规费，并在口岸执行其他机构的规定cbp.gov
- 美国国际贸易委员会（USITC）编制并公布 HTSUS，含第 99 章额外关税条款hts.usitc.gov
- 美国食品药品监督管理局（FDA）食品、药品、医疗器械与化妆品；事先通报与 MoCRA 注册列名fda.gov
- 美国农业部动植物卫生检验局（APHIS）动植物产品的进口许可与检疫要求aphis.usda.gov
- 美国联邦通信委员会（FCC）无线电频率设备与设备认证fcc.gov
- 美国消费品安全委员会（CPSC）消费品与儿童用品认证cpsc.gov
数据日期: 2026-08-27
5单证
韩国 出口单证
- 出口申报单（수출신고서）
- 签发:
- 出口商或关税士，在 UNI-PASS 申报
- 时点:
- 装载前
填报 HS 编码、数量、金额、贸易条件、原产地与是否申请退税。
官方页面 - 出口申报受理证（수출신고필증）
- 签发:
- 海关
- 时点:
- 出口申报受理时签发
用于零税率申报、关税退税、贸易融资与保险。
官方页面 - 商业发票
- 签发:
- 出口商
- 时点:
- 备齐装运单证时
进口国海关据以审定完税价格，品名、数量、单价、贸易条件与原产地须准确。
官方页面 - 装箱单
- 签发:
- 出口商
- 时点:
- 备齐装运单证时
逐箱内容、重量、体积与唛头。
官方页面 - 提单（B/L）或空运单（AWB）
- 签发:
- 承运人或货运代理
- 时点:
- 装载后签发
用于议付或其他付款方式，并供买方提货。
官方页面 - FTA 原产地证书
- 签发:
- 海关、大韩商工会议所（机构签发）或出口商（自行签发）
- 时点:
- 买方主张优惠前
美韩 FTA 采自行签发、无固定格式；中韩 FTA 采机构签发；RCEP 按协定所定方式。与台湾地区之间没有协定。
官方页面 - 战略物资判定书或出口许可证
- 签发:
- 战略物资管理院（KOSTI）、产业通商资源部
- 时点:
- 该项货物出口前
两用物项须经自行判定或专业判定，必要时取得出口许可。
官方页面 - 出口用卫生或检疫证书
- 签发:
- 食品医药品安全处、农林畜产检疫本部等
- 时点:
- 进口国要求时
例如出口食品的卫生证书、植物检疫证书、动物检疫证书。输往中国大陆的食品还须办理海关总署（GACC）境外生产企业注册。
官方页面 - 关税退税申请单证
- 签发:
- 出口商
- 时点:
- 出口履行后
按定额退税或个别退税方式，需附进口申报受理证、基础原材料纳税证明等。
官方页面
美国 进口单证
- CBP Form 3461（Entry/Immediate Delivery，放行申报表）
- 签发:
- 美国海关与边境保护局（CBP）
- 时点:
- 抵达时或抵达前，通过 ACE 电子传输
放行用文件，一般可在抵达前 5 日内递交。
官方页面 - CBP Form 7501（Entry Summary，报关摘要表）
- 签发:
- 美国海关与边境保护局（CBP）
- 时点:
- 放行后 10 个工作日内
载明 HTSUS 归类、完税价格与税额计算，可逐票缴纳或以按月汇总结算方式缴纳。
官方页面 - 商业发票
- 签发:
- 卖方或出口商
- 时点:
- 随报关单证
应载明买卖双方、品名、数量、单价与总价、币种、贸易条件与原产地。
官方页面 - 装箱单
- 签发:
- 卖方或出口商
- 时点:
- 随报关单证
逐箱内容、重量与唛头，查验时使用。
官方页面 - 提单（B/L）或空运单（AWB）
- 签发:
- 承运人或货运代理
- 时点:
- 装运时签发
运输合同与提货权利的凭证。
官方页面 - 进口商安全申报（ISF 10+2）
- 签发:
- 进口商或其代理人
- 时点:
- 货物装船前至少 24 小时
仅适用于海运货物，空运、公路与铁路运输不适用。
官方页面 - 海关保证金（单票或连续型）
- 签发:
- 美国财政部认可的担保机构
- 时点:
- 报关前设立
正式报关与新设的邮递简易报关程序均须具备。
官方页面 - 自由贸易协定原产地声明
- 签发:
- 出口商、生产商或进口商
- 时点:
- 主张优惠税率时持有
韩国原产货物适用美韩 FTA，采自我证明、无固定格式，报关时以特别方案代码 KR 主张。台湾地区与中国大陆同美国之间没有自由贸易协定。
官方页面 - 其他主管机构资料（PGA data）
- 签发:
- FDA、USDA、FCC、CPSC、EPA 等
- 时点:
- 随报关单证
例如食品的 FDA 事先通报（Prior Notice）、依 MoCRA 办理的化妆品工厂注册与产品列名并指定美国责任人、无线电设备的 FCC 符合性声明、儿童用品的 CPSC 证书。
官方页面
6流程
- 装船前申报进口商或代理人在货物装船前至少 24 小时完成进口商安全申报（ISF 10+2），承运人也按同一 24 小时期限传输预报舱单。
- 递交报关单证通过 ACE 递交 CBP Form 3461，一般可在抵达前 5 日内申报。抵达后 15 个日历日内未申报的，货物将转入 General Order 仓库。
- 审核、查验与机构扣留CBP 可能指定单证审核、X 光或人工查验，FDA、USDA、CPSC 等主管机构也可能另行扣留。
- 放行CBP 与各机构的扣留解除后，货物即可放行离开港区。
- 报关摘要与缴税放行后 10 个工作日内递交 CBP Form 7501，并缴纳关税、商品处理费与港口维护费，可逐票或按月汇总结算缴纳。
- 税额确定（Liquidation）CBP 通常在报关后 314 日内确定税额。事后更正（post-summary correction）与异议（protest）另有期限。
- 预报舱单航空公司在抵达前传输预报货物信息。进口商安全申报（ISF）不适用于空运货物。
- 递交报关单证通过 ACE 递交 CBP Form 3461，多在航班落地前申报，以便抵达后尽快放行。
- 审核与机构扣留CBP 与其他主管机构审核申报，并可能在机场货运站查验。
- 放行提货放行后即可从航空货运站提取货物。
- 报关摘要与税额确定放行后 10 个工作日内处理 CBP Form 7501 与税款，之后比照海运货物办理税额确定。
- 预先传输数据快递企业或邮政机构在货物抵达前将数据传送 CBP。
- 报关自 2026-06-24 起，低价值货物不得再凭舱单放行。快件以简易报关（通常为 Entry Type 11）办理，超过 2,500 美元的必须办理正式报关。
- 邮递货物自 2026-07-24 起，价值 2,500 美元及以下且可归入 HTSUS 第 1 至 97 章的邮递货物，可适用邮递简易报关程序，由持照报关行或货物所有人、购买人申报，并须具备基本的进口与报关保证金。
- 税费计算与缴纳按申报价格计算关税与规费。快递企业通常先行垫付关税再向买方收取；邮递程序下，关税最迟应在包裹抵达次月 7 日前缴纳。
- 机构审查与派送食品、化妆品、药品、无线电设备与儿童用品仍须附送主管机构资料。涉及配额、反倾销或反补贴税、第 98 章或第 99 章关税，或主张自由贸易协定优惠的，不得使用邮递简易报关程序。
- 入境申报旅客以 CBP Form 6059B 或电子申报方式申报在境外取得的全部物品，并回答入境口岸 CBP 人员的询问。
- 个人免税额返美的美国居民一般享有 800 美元个人免税额；非居民随身携带、价值 200 美元及以下的个人与家用物品，依 19 U.S.C. 1321(a)(2)(B) 仍免税。
- 商业性货物为转售而携带的货物不适用个人免税额，须与一般进口同样办理简易或正式报关，其他主管机构的规定同样适用。
- 缴税超出免税额而申报的物品，其关税在旅客离开海关监管区前于入境口岸缴纳。
显示 韩国 出口侧流程
- 事前审视确定 HS 编码并判定是否属战略物资。进口国要求的注册或备案（例如输往中国大陆食品的 GACC 注册、输往美国化妆品的 MoCRA 注册）须在装运前完成。
- 出口申报出口商自行或委托关税士在 UNI-PASS 报送出口申报单。拟申请退税的，在申报阶段一并填报相关栏目。
- 审核、查验与受理海关审核单证，必要时查验货物，受理申报并签发出口申报受理证。
- 进场与装船将集装箱送交堆场或货运站并装船。需跨关区移动时采保税运输。
- 装载期限管理应自受理之日起 30 日内完成装载；预计延误的，申请延长装载期限。
- 装运单证与后续取得提单办理收款，并办理增值税零税率申报与关税退税申请。
7难度
需留意
分数: 0.29
这是依公开数据计算的信号，并非咨询意见。
判定理由
- regime[FTC] FTC textile fibre / care labelling + CBP origin marking纺织品须标注纤维成分、原产地、厂商识别号（RN）或公司名称及洗涤标签。无须通关前批准。ftc.gov2026-09-07
- ambiguity品目归类易生争议 — US 案例 614 件分散于 34 个下位税号。rulings.cbp.gov2026-09-07
- timing自 2025-08-29 起，依行政命令 14324，所有国家出口的 800 美元以下货物免税通关已中止。国际邮包与快递小包也须课税，并需办理报关、申报 HS 归类与原产地，小批量寄送难度提高。federalregister.gov2026-09-07
组成
| 进口要求 | 0.00 | 章／节层级未对应到 PGA 标记（启发式对应）。 cbp.gov |
|---|---|---|
| 归类模糊度 | 0.87 | US 归类决定案例 614 件 · 分散于 34 个下位税号 rulings.cbp.gov美国 CROSS 614 件中，涉及多个税号者占 47% · 同案一并审视的其他 HS6 共 69 个 rulings.cbp.gov |
| 管制制度 | 0.15 | FTC textile fibre / care labelling + CBP origin marking ftc.gov |
韩国 出口侧备注: 韩国海关长确认规定全属进口端；出口管制（对外贸易法、战略物资等）须另行确认。 unipass.customs.go.kr
数据日期: 2026-09-07
8案例
持有案例:韩国 11 件美国 614 件台湾 0 件中国 —
先列出目的国核定机关的案例，并按日期由新到旧排序。相似案例本身并不等于同一归类。
美国 案例（目的国）
共 614 件，显示最新 10 件
- NYThe tariff classification and status under the United States-Canada-Mexico Agrement (USMCA) and the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s shorts from Mexico and Honduras核定编码: 6203.42.4551日期: 2026-03-26文号: N359582
- NYThe tariff classification of men’s shorts from Pakistan核定编码: 6203.42.4551, 9817.00.96日期: 2025-11-21文号: N355808
- HQAffirmation of NY N323823; Classification of woven garments核定编码: 6203.42.45, 6204.62.80, 6204.63.90日期: 2025-10-06文号: H326186
- NYThe tariff classification of garments from various countries核定编码: 6203.42.4516, 6204.62.8011, 6204.63.9010, 6212.90.0030, 9903.88.15日期: 2022-04-13文号: N323823
- NYThe tariff classification and country of origin of men’s and women’s woven shorts; 19 CFR 102.21(c)(4)核定编码: 6203.42.4551, 6204.62.8056日期: 2021-06-23文号: N319700
再显示 5 件
- NYThe tariff classification of men’s trousers from Vietnam核定编码: 6203.42.4511日期: 2020-02-07文号: N305204
- HQClassification of a men’s woven pant; Adaptive Clothing; Articles for the Handicapped核定编码: 6203.42.4516, 9817.00.96日期: 2019-06-13文号: H303987
- NYThe tariff classification of men’s trousers from China核定编码: 6203.42.4516日期: 2019-05-07文号: N304005
- NYThe tariff classification and country of origin of men’s and women’s woven trousers; 19 CFR 102.21(c)(4)核定编码: 6203.42.4511, 6204.62.8011日期: 2019-02-08文号: N302230
- NYThe tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s woven trousers from Guatemala核定编码: 6203.42.4506, 9822.05.01日期: 2018-03-21文号: N293725
韩国 案例（出发国）
显示最新 10 件
- 관세평가분류원Men'trousers of cotton(denim);501-3;S- 면(데님)으로 만든 긴 바지(전면은 단추, 지퍼로 개폐되며 전면 단추 잠금 부분의 왼편이 오른편 위로 잠기도록 디자인되어 있음) - 제시성분: 면 100%核定编码: 6203421000日期: 2026-02-12文号: CLIP-0072026000670
- 관세평가분류원W's 와이드스트레이트카고팬츠 / W's wide straight cargo pantsㅇ 물품개요 - 면제 직물로 만든 긴바지 (①허리에 탄성 밴드가 있음, ②전면 부분은 단추와 슬라이드파스너로 개폐가 됨, ③왼편이 오른편을 덮는 형태로 덧단이 있음, ④옆면과 허벅지 부분에 주머니가 있음, ⑤발목이나 발목 아래까지 내려오는 양쪽 다리를 따로따로 싸는 의류)核定编码: 6203429000日期: 2024-05-22文号: CLIP-0072024000198
- 관세평가분류원Boys' trousers of cotton(denim); Kids 울트라 스트레치데님 슬림피트 팬츠; 439851(13-02)/05121F031D- 면제 데님 직물로 만든 청색계 소년용 긴 바지(전면은 슬라이드 파스 너와 후크로 부분 개폐되고, 전면 부분의 왼편이 오른편 위로 잠기도 록 디자인되어 있음 - 용도 : 바지 - 물품 이미지核定编码: 6203421000日期: 2021-11-17文号: CLIP-0072021003975
- 관세평가분류원Boy's breeches of cotton; CITA64G1; BANGLAD면 주성분에 탄성사가 혼방된 직물로 만든 분홍색계 소년용 짧은바지 - 허리부분은 조이는 부분이 있고, 전면부분은 개폐되지 않으며, 전면부분의 왼편이 오른편 위로 잠긴 형태로 보이도록 박음질 되어 있는 무릎을 덮는 길이의 의류核定编码: 6203429000日期: 2016-08-18文号: CLIP-0072016004570
- 관세평가분류원Boy's shorts of cotton; CITA64G2; BANGLAD면제 직물로 만든 파란색계 소년용 반바지 - 허리부분은 조이는 부분이 있고, 전면부분은 개폐되지 않으나 왼편이 오른편 위로 잠기는 형태로 보이도록 박음질 되어 있는 무릎을 덮지 않는 길이의 반바지核定编码: 6203429000日期: 2016-08-18文号: CLIP-0072016004575
再显示 5 件
- 관세평가분류원Boy's trousers of denim; 인디고뱅크 아동용 긴 청바지; IKTJ6S08; PR.CHNA면 주성분(면 75%, 폴리에스테르 23%, 폴리우레탄 2%)의 데님 직물로 만든 청색계 소년용 긴바지(허리부분에 탄성밴드가 있고, 전면이 개폐되지 않으며, 전면부분의 왼편이 오른편 위로 잠긴 형태로 보이도록 박음질되어 있고, 밑단이 발목까지 내려오는 의류)核定编码: 6203421000日期: 2016-05-20文号: CLIP-0072016002885
- 관세평가분류원Men's shorts of cotton; MEN STETECO shorts WB, 174543(62-01) 05376N207A; PR.CHNA- 면제 직물로 만든 청색계 남성용 반바지(전면에 앞트임이 없으나 왼편이 오른편 위로 잠긴 형태로 보이도록 박음질되어 있고, 허리부분은 웨이스트밴드와 조임끈이 있으며, 밑단이 무릎을 덮지 않는 의류) - 용도: 남성용 반바지 - 물품사진核定编码: 6203429000日期: 2016-02-24文号: CLIP-0072016001128
- 관세평가분류원① Men's trousers ; BLU4PP3001 ; MYANMAR ② Belts ; BLU4PP3001 ; PR.CHNA① 면 주성분인 직물제의 청색계 남성용 긴바지( 앞트임이 있고, 지퍼로 잠글 수 있으며, 전면은 왼편이 오른편위로 잠기도록 디자인 되어 있고, 밑단이 발목 까지 내려오는 형태)에 방직용 섬유제(브레이드)의 벨트가 결합된 물품 - 용도 : 긴바지 ② 방직용 섬유제의 브레이드의 한쪽 끝부분에 금속제 버클을 결합한...核定编码: 6203429000日期: 2015-03-06文号: CLIP-0072015000573
- 관세평가분류원Boys' trousers of cotton; CETC422002; MYANMAR면 98%, 폴리우레탄 2%로 혼방된 직물로 만든 청계 소년용 긴 바지(전면에 앞트임이 없고 왼편이 오른편 위로 잠기는 것처럼 보이도록 박음질되어 있으며, 허리부분은 신축성 있는 밴드로 처리되고 발목 아래까지 내려오는 긴 바지임) - 용도: 남아용 긴바지核定编码: 6203429000日期: 2014-02-28文号: CLIP-0072014000894
- 관세평가분류원Boys' trousers of cotton; SITC3T31; MYANMAR면을 주성분(면 70%와 나일론 30%)으로한 직물로 만든 카키색 남성용 긴 바지(전면에 앞트임이 없고 왼편이 오른편 위로 잠기는 것처럼 보이도록 박음질되어 있으며, 허리부분은 신축성 있는 밴드로 처리되어 있고, 허벅지 양쪽부분에 큰 주머니가 있으며, 안쪽에 기모처리되어 있는 발목 아래까지 내려오는 긴 바지임...核定编码: 6203429000日期: 2014-02-12文号: CLIP-0072014000535
来源: 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 · 联邦公报 — 第 11012 号公告：征收临时进口附加关税（第 122 条，2026-07-24 终止） · 联邦公报 — 第 301 条强迫劳动调查措施（60 个经济体，2026-07-24 生效） · 联邦公报 — 2027 财政年度海关使用者规费物价调整（CBP） · eCFR — 19 CFR 141.5：申报期限（抵达后 15 个日历日） · 韩国关税厅 — 出口通关 · 韩国关税厅 UNI-PASS · 韩国关税厅 FTA 门户 · 韩国战略物资管理院 Yestrade · 韩国国家法令信息中心 — 关税法、对外贸易法 · 韩国农林畜产检疫本部 · 韩国国家法令信息中心 — 出口及退运通关公告（关税厅公告第 2025-73 号） · 韩国法制处 easylaw — 贸易制度Ⅰ（出口）：关税及增值税退还
身份: 个人／小卖家 — 会改变页面强调的板块