helptariff
China → KoreaHS 610910T-shirts, singlets and other vests, knitted or crocheted, of cottonSelf-clearable

의류와 그 부속품(ko) › T-shirts, singlets, tank tops and similar garments, knitted or crocheted

T-shirts, singlets and other vests, knitted or crocheted, of cotton

HS 610910China → Korea

Destination duty
2.6%
FTA 협정세율 - 중국
VAT (부가가치세)
10%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: 2.6% (FTA 협정세율 - 중국, 6109101000)
  • VAT (부가가치세): 10%
  • This code covers: T-shirts, singlets and other vests, knitted or crocheted, of cotton

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

  • ko면으로 만든 것
  • enT-shirts, singlets and other vests, knitted or crocheted, of cotton
  • zh_hant棉製Ｔ恤衫、汗衫及其他背心，針織或鈎針織者
  • zh_hans棉制Ｔ恤衫、汗衫及其他背心，针织或钩针织者

Korea tariff lines

LineDescription
6109101000티셔츠
6109109000기타
China export-side line (reference)
  • 61091000-棉制

Top 3 Korea rulings

  • T-shirts of cotton, knitted; WOMEN'S KNIT 95% COTTON 5% SPANDEX OTHER T-SHIRT; TGN150;- 면 주성분의 편물로 만든 검정색 반팔 티셔츠로서 넥라인을 기점으로 트임이 없고 반팔 소매이며 밑단은 허리까지 내려오고 골이 진 허릿단이나 그 밖의 조이는 부분 없음(안쪽 가슴부분에 몰드형 컵이 내장되어 박음질되어 있음) - 제시성분 : 면 95%, 폴리우레탄(스판) 5%
  • [제시품명] CHILDREN'S PURE COTTON CAPRI STRIPE INDOOR CLOTHES SET면제 편물로 만든 상, 하의를 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 되어 있고, 허리부분에 밴드가 있고 무릎을 덮는 7부 길이의 의류) 용도:...
  • JWA 오버사이즈콤비네이션파자마(L); 445833(13-13)/05371F256Aㅇ 면제 편물을 주로 하여 만든 상의와 면제 직물로 만든 하의를 함께 소매포장한 것(상ㆍ하의 전체기준으로 직물이 더 많은 비 중을 차지함) - 상의 : 넥라인은 원형이고, 전면에 트임이 없으며, 긴 소매에 밑 단은 조이는 부분이 없이 허리 아래까지 내려옴 - 하의 : 전면에 트임이 없고, 왼편이 오른편 위로 ...

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As of: 2026-02-12

3Duty & tax

Rate available to China origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 중국FTA RCEP - 중국
6109101000티셔츠13%35%2.6%6.5%
6109109000기타13%35%0%6.5%
  • · 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
2.6%
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

China export documents

  • Export goods declaration (出口货物报关单)
    Issued by:
    Consignor or an entrusted customs broker, filed through the Single Window
    When:
    Before the goods are loaded

    Cross-border e-commerce exports use dedicated supervision codes such as 9610, 9710 and 9810.

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

    Description, specification, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from them.

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

    Used for settlement and for the buyer to take delivery, and forms part of the export refund evidence.

    Official page
  • Export licence or dual-use item and technology export licence
    Issued by:
    Ministry of Commerce and its authorised issuing bodies
    When:
    Before declaration, for controlled or licensed goods

    Dual-use items require end-user and end-use checks, and some items sit on their own dedicated control lists.

    Official page
  • Export inspection and quarantine documents
    Issued by:
    Customs
    When:
    Completed before declaration, for goods on the statutory inspection catalogue

    Includes sampling, inspection, quarantine treatment and the corresponding certificates.

    Official page
  • Certificate of origin
    Issued by:
    Customs or the China Council for the Promotion of International Trade (CCPIT)
    When:
    When the buyer claims a preferential rate at destination

    Covers RCEP and Korea-China FTA certificates, ECFA certificates for early harvest goods going to Taiwan, and ordinary certificates of origin.

    Official page
  • Customs brokerage agreement
    Issued by:
    Exporter and customs broker
    When:
    Before entrusting the broker

    Sets out each party's declaration responsibilities and the scope of the authorisation.

    Official page
  • Export VAT refund documents
    Issued by:
    Exporter
    When:
    After the goods are declared for export and payment is received

    Special VAT invoices or purchase documents, export declaration data and the receipt of foreign exchange.

    Official page
  • Booking note or shipping order
    Issued by:
    Carrier or freight forwarder
    When:
    Obtained after booking

    The basis on which goods enter the customs supervision area and are loaded.

    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 China export-side steps
  1. Registration and preliminary checksComplete customs registration and any export refund registration; look up the regulatory conditions and refund rate for the commodity code to see whether a licence or statutory inspection applies.
  2. Book, prepare and obtain permitsBook with the carrier and obtain the shipping order, complete packing and marks, and obtain the export licence, dual-use licence and export inspection where required.
  3. DeclarationFile the export goods declaration through the Single Window before loading, either directly or through a customs broker.
  4. Examination and inspectionComply with customs examination, and complete the inspection and quarantine procedure for goods on the statutory catalogue.
  5. Release and departureAfter release the goods are loaded and depart; collect the bill of lading and the declaration close-out data.
  6. Settlement and refundReceive payment and file the export VAT refund claim. The documents and the declaration data have to match.

7Difficulty

Self-clearable

Score: 0.22

A signal derived from public data, not advice.

Why this reading

  • regime[KATS] Adult apparel sits at supplier’s declaration of conformity (self-test and labelling) and is not a customs-verified item; garments aimed at children up to 13 escalate to the children’s product regime.kats.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 ambiguity0.64KR 결정례 21건 · 하위 세번 2종으로 분산 unipass.customs.go.krUS CROSS 1229건 중 복수 세번 결정 비율 45% · 같은 사건에서 함께 검토된 다른 HS6 112개 rulings.cbp.gov
Regulatory regime0.22전기용품 및 생활용품 안전관리법 — 가정용 섬유제품 공급자적합성확인 kats.go.kr
China origin-side note: No per-HS China export requirement table held; CIQ inspection and export licensing must be checked separately.

As of: 2026-09-07

8Cases

  • T-shirts of cotton, knitted; WOMEN'S KNIT 95% COTTON 5% SPANDEX OTHER T-SHIRT; TGN150;- 면 주성분의 편물로 만든 검정색 반팔 티셔츠로서 넥라인을 기점으로 트임이 없고 반팔 소매이며 밑단은 허리까지 내려오고 골이 진 허릿단이나 그 밖의 조이는 부분 없음(안쪽 가슴부분에 몰드형 컵이 내장되어 박음질되어 있음) - 제시성분 : 면 95%, 폴리우레탄(스판) 5%Decided line: 6109101000Date: 2025-07-18
  • [제시품명] CHILDREN'S PURE COTTON CAPRI STRIPE INDOOR CLOTHES SET면제 편물로 만든 상, 하의를 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 되어 있고, 허리부분에 밴드가 있고 무릎을 덮는 7부 길이의 의류) 용도:...Decided line: 6109101000Date: 2025-07-16
  • JWA 오버사이즈콤비네이션파자마(L); 445833(13-13)/05371F256Aㅇ 면제 편물을 주로 하여 만든 상의와 면제 직물로 만든 하의를 함께 소매포장한 것(상ㆍ하의 전체기준으로 직물이 더 많은 비 중을 차지함) - 상의 : 넥라인은 원형이고, 전면에 트임이 없으며, 긴 소매에 밑 단은 조이는 부분이 없이 허리 아래까지 내려옴 - 하의 : 전면에 트임이 없고, 왼편이 오른편 위로 ...Decided line: 6109101000Date: 2022-05-03
  • LINE FRIENDS KID GIRL'S JOODY PART LINE TOP & BOTTOM PE 150; 1B3WW 53255ㅇ 물품개요 - 면 편물제의 상의ㆍ하의가 함께 포장된 형태로 제시된 여아용 의류 ●상의 : 분홍색과 흰색계 체크무늬의 상의(넥라인은 원형이고, 전면부분에 오프닝이 없으며, 손목 끝단에 리브드 밴드가 있고 밑단에 조이는 부분이 없는 긴소매 의류) ●하의 : 분홍색계 긴바지 형태의 하의(허리부분에는 웨이스트밴드가...Decided line: 6109101000Date: 2022-04-27
  • T-shirts of cotton, knitted; U HEATTECH COTTON CREW NECK L/S T-SHIRTS; 05371F010A- 면 주성분의 편물로 만든 흑색계 긴소매 상의(넥라인은 원형이고, 앞트임이 없으며 밑단에 조이는 부분이 없음) - 신청물품 이미지Decided line: 6109101000Date: 2021-12-27
  • T-shirts of cotton, knitted; U크루넥T 긴팔; 429158/05340F129Aㅇ 면(cotton) 주성분의 편물로 만든 아이보리색계 티셔츠(보풀이 없는 가벼운 의류로서 넥라인은 원형이고, 전면부분에 오프닝이 없으며, 밑단에 조이는 부분이 없는 긴소매 의류)Decided line: 6109101000Date: 2020-11-26
  • T-shirts of cotton, knitted; W's shoulder cut out T-shirt; 241-317429(92-05)면으로 만든 흑색계 편물의 짧은 소매 티셔츠로 넥라인이 원형이며 오프닝, 단추나 그 밖의 이음장치, 깃(collar)이 없고 의류 밑 부분에 조임끈(drawstring), 골이 진(ribbed) 허릿단, 그 밖의 조이는 부분이 없는 것(왼쪽 어깨 부분의 일부가 절개되어 있음) - 용도 : 상의 - 신청물품 이...Decided line: 6109101000Date: 2019-11-08
  • ① [상의] T-shirts of cotton, ② [하의] Shorts of cotton; SPPP937U91상의와 하의가 함께 수지제 지퍼팩에 소매포장되어 제시된 제품으로, ① [상의] : 면섬유 편물로 만든 오렌지색계(일부 청색계) 티셔츠[V자형 넥라인에 오프닝이 없으며, 의류 밑 부분에 조이는 부분이 없고 단추나 그 밖의 이음장치와 깃이 없으며, 전면 오른쪽 상단과 후면 상단에 특정 모양의 자수가 부착되어 있는...Decided line: 6109101000Date: 2019-07-12
  • Singlet of cotton, knitted; W's RIBBED LACE BRA SLEEVELESS TOP; PR.CHNA면(97%) 주성분에 폴리우레탄(3%)이 혼방된 편물로 제조한 흑색계 싱글리트로, 안쪽에 브라 탑(가슴부분에 폴리에스테르제 몰드형 컵이 덧대어져 있으며, 밑단에 탄성밴드가 있음)이 덧대어 부착되어 있고, 전면부분에 오프닝이 없으며 밑단이 허리 아래까지 내려오고 조이는 부분이 없음Decided line: 6109109000Date: 2019-03-27
  • T-shirts of cotton, kitted ; W'S WAFFLE CREW NECK T(413682(91-14) 05249H015A) ; INDNSIA면제 편물로 만든 회색계 티셔츠(보풀이 없는 가벼운 의류로서 넥라인은 원형이고, 전면부분에 오프닝이 없으며, 밑단에 조이는 부분이 없는 긴소매 의류) - 용도 : 상의Decided line: 6109101000Date: 2018-12-28
  • T-shirts of cotton, kitted; KIDS T-SHIRT; VIETNAM면제 편물로 만든 백색계 티셔츠(보풀이 없는 가벼운 의류로서 넥라인은 원형이고, 전면부분에 오프닝이 없으며, 치마형태의 원단이 가슴부분에 덧대어져 있고, 밑단에 조이는 부분이 없는 반팔소매 의류) - 용도 : 상의Decided line: 6109101000Date: 2018-04-26
  • T-shirts, knitted;; 포켓라운드넥티(245753)면제 편물로 만든 남색계 티셔츠(네크라인이 원형이고 전면부분은 앞트임이 없으며 단추 또는 기타 이음장치와 칼라가 없고, 밑단에 조이는 부분이 없는 긴소매 의류)- 용 도 : 상의의류Decided line: 6109101000Date: 2017-05-19
  • T-shirts, knitted ; 솔리드 7부 티셔츠(EPX2TR2201A); INDNSIA면 60%, 폴리에스테르 40%가 혼방된 편물로 제조된 흑색계 티셔츠(전면 중앙에 V자 홈이 있는 원형의 네크라인에 오프닝이 없으며, 중간소매에 밑단에 기타 조이는 부분이 없으며, 허리아래까지 내려오는 의류) - 용도 : 의류Decided line: 6109101000Date: 2017-03-21
  • T-shirts, knitted; man cotton jersey T-shirt; R.KOREA- 면 60%, 폴리에스테르 40%의 혼방 편물로 만든 짙은 회색계 티셔츠(원형의 넥라인에 밑단에는 조임부분이 없으며, 기타 단추 등의 이음장치가 없고, 밑단은 허리까지 내려오는 반팔 소매의 상의) - 용도 : 티셔츠Decided line: 6109101000Date: 2016-10-14
  • T-shirts of cotton, knitted or crocheted; GIRL'S KINT T-SHIRTS- 면제 편물로 만든 백색계 티셔츠(넥라인은 원형이고, 전면부분에 오프닝이 없으며, 파란색계 꽃무늬가 인쇄되어 있고, 밑단에 조이는 부분이 없는 반팔소매 의류) - 물품사진Decided line: 6109101000Date: 2016-07-20
Show rulings from other countries (17)

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 · China International Trade Single Window · GACC online service guide: enterprise registration and declaration · General Administration of Customs of China · Ministry of Commerce of China · State Taxation Administration: export VAT refund · China Council for the Promotion of International Trade

I am a: Customs broker — Changes which blocks are emphasised