helptariff
United States → KoreaHS 610463Women's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibresSelf-clearable

의류와 그 부속품(ko) › Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls,

Women's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres

HS 610463United States → Korea

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

1Overview

  • Destination duty: 0% (FTA 협정세율 - 미국, 6104630000)
  • VAT (부가가치세): 10%
  • This code covers: Women's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres

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

  • enWomen's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres
  • zh_hant合成纖維製女用或女童用長褲、膝褲及短褲，針織或鈎針織者
  • zh_hans合成纤维制女用或女童用长裤、膝裤及短裤，针织或钩针织者

Korea tariff lines

LineDescription
6104630000합성섬유제의 것
United States export-side line (reference)
  • 6104.63.10Bib and brace overalls
  • 6104.63.10.10Insulated, for cold weather protection (659)
  • 6104.63.10.20Women's (659)
  • 6104.63.10.30Girls' (659)
  • 6104.63.15Containing 23 percent or more by weight of wool or fine animal hair
  • 6104.63.15.10Trousers and breeches (448)
  • 6104.63.15.20Shorts (448)
  • 6104.63.20Other
  • 6104.63.20.06Containing 5 percent or more by weight of elastomeric yarn or rubber thread (648)
  • 6104.63.20.11Other (648)
  • 6104.63.20.16Containing 5 percent or more by weight of elastomeric yarn or rubber thread (237)
  • 6104.63.20.21Other (237)
  • 6104.63.20.26Containing 5 percent or more by weight of elastomeric yarn or rubber thread (648)
  • 6104.63.20.28Other (648)
  • 6104.63.20.30Women's (648)
  • 6104.63.20.50Imported as parts of play suits (237)
  • 6104.63.20.60Other (648)

Top 3 Korea rulings

Not your product? Search again

As of: 2026-02-12

3Duty & tax

Rate available to United States origin

LineDescription기본세율WTO 협정세율(양허세율)FTA 협정세율 - 미국
6104630000합성섬유제의 것13%35%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: 0.23

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 ambiguity0.68KR 결정례 45건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 869건 중 복수 세번 결정 비율 61% · 같은 사건에서 함께 검토된 다른 HS6 112개 rulings.cbp.gov
Regulatory regime0.22전기용품 및 생활용품 안전관리법 — 가정용 섬유제품 공급자적합성확인 kats.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

  • Women's or girls' trousers of synthetic fibres; 봄 남자 일자바지; 남자 트레이닝 일자바지합성섬유제(폴리에스터 100%) 편물로 만든 긴 바지(허리부분에 신축성 밴드와 조임 끈이 있고, 전면부분에 오프닝 없이 일자박음질 되어 있으며, 허리 부분 양쪽에 주머니가 있고, 발목까지 내려오는 형태)Decided line: 6104630000Date: 2026-03-12
  • Women's or girls' trousers of synthetic fibres; 봄 남자 건빵바지; 남자 트레이닝 건빵바지합성섬유제(폴리에스터 100%) 편물로 만든 긴 바지(허리부분에 신축성 밴드와 조임 끈이 있고, 전면부분에 오프닝 없이 일자박음질 되어 있으며, 허리와 허벅지 부분 양쪽에 주머니가 있고, 발목을 감싸는 형태)Decided line: 6104630000Date: 2026-03-12
  • Women's or girls' trousers of synthetic fibres; 봄 남자 조거바지; 남자 트레이닝 조거바지합성섬유제(폴리에스터 100%) 편물로 만든 긴 바지(허리부분에 신축성 밴드와 조임 끈이 있고, 전면부분에 오프닝 없이 일자박음질 되어 있으며, 허리 부분 양쪽에 주머니가 있고, 발목을 감싸는 형태)Decided line: 6104630000Date: 2026-03-12
  • Women's or girls' trousers of synthetic fibres; TRAINING PANTS; 7361FL7018-171- 합성섬유(폴리에스테르 88% + 탄성사 12%)제 편물로 만든 긴 바지(허리부분에 신축성 밴드와 조임 끈이 있고, 전면부분에 오프닝 없이 일자박음질 되어 있으며, 양쪽에 주머니가 있고, 발목을 덮는 형태) - 제시용도 : 트레이닝 바지Decided line: 6104630000Date: 2026-02-13
  • 쿨 속치마 바지; ANPA25S72ㅇ 물품개요 - 합성섬유제 편물(나일론 86%, 폴리우레탄 14%)로 만든 미황색계 여성용 의류[허리부분에 웨이스트 밴드가 있고 전면부분은 트임 없이 일자로 박음질되어 있고 다리 사이의 거셋(Gussets)이 없음]Decided line: 6104630000Date: 2025-10-01
  • 쿨 3부 속바지; ANPA25S71ㅇ 물품개요 - 합성섬유제 편물(나일론 86%, 폴리우레탄 14%)로 만든 미황색계 여성용 의류[허리부분에 웨이스트 밴드가 있고 전면부분은 트임 없이 일자로 박음질되어 있고 다리 사이의 거셋(Gussets)이 없음]Decided line: 6104630000Date: 2025-10-01
  • Women's trousers of synthetic fibres, knitted;WOMENS UNDERWEAR DCS5089합성섬유제 편물로 만든 여성용 긴바지(허리에 밴드가 있고 전면부분은 앞트임 없이 일자로 박음질되어 있으며, 밑단이 발목까지 내려옴)를 종이박스에 소매포장 제시성분 : 폴리에스테르 90%, 폴리우레탄 10%Decided line: 6104630000Date: 2025-06-26
  • Girl's trousers of synthetic fibres, knitted;아동용 수영복 하의(워터래깅스) WS4KLL 150합성섬유제 편물로 만든 긴바지(전면부분은 앞트임 없이 일자로 박음질되어 있고, 허리에 밴드와 조임끈이 있으며, 밑단이 발목까지 내려옴) 제시성분 : 나일론 82%, 폴리우레탄 18%(현품라벨) - 용도 : 아동용 워터레깅스Decided line: 6104630000Date: 2025-04-23
  • Women's trousers of synthetic fibrer; 룰루레몬 얼라인 하이라이즈 레깅스; LW5FX8S- (개요) 합성 섬유(나일론 80%, 폴리우레탄 20%) 편물로 만든 다양한 색채의 여성용 긴 바지 - (디자인)트임이 없고 탄성 있는 허리밴드가 있으며 밑단이 발목까지 내려오고, 다리 안쪽에 세로 방향으로 봉제선이 있음 - (용도) 여성 레깅스 팬츠Decided line: 6104630000Date: 2024-03-08
  • Women's trousers of synthetic fibres; WOMENS LEGGINGS; KQP9190W- 흑색계 합성섬유제 편물로 만든 긴바지와 반바지가 결합되어 있는 물품 (전면은 트임이 없이 일자로 박음질 되어 있고, 허리에는 웨이스트 밴드가 있으며 뒷주머니가 있음) ※ 제시성분: 폴리아미드 74%, 폴리우레탄 26% - 용도: 하의 - 물품이미지Decided line: 6104630000Date: 2023-01-04
  • SREAMLESS LADIES TIGHTS; NAWSL9171(YS01_1)ㅇ 합성 섬유(폴리에스테르 92%, 폴리우레탄 8%) 편물로 만든 흑색계 여성용 긴 바지[트임이 없고 탄성 있는 허리밴드가 있으며 밑단이 발목까지 내려오고, 다리 안쪽에 세로 방향으로 봉제선이 있음]Decided line: 6104630000Date: 2022-11-09
  • Women's trousers of synthetic fibres, knitted; WOMEN'S PAJAMA PANTS; FI4MPE2650F- 합성섬유제 편물로 만든 청색계 무늬가 있는 바지(전면은 앞트임없이 일자박음질 처리되고, 허리는 탄성밴드로 되어 있으며 조임끈이 있고, 양쪽에 주머니가 있으며 밑단은 발목까지 내려오는 형태) ※ 제시성분: 폴리에스테르 92%, 폴리우레탄 8% - 물품이미지Decided line: 6104630000Date: 2022-05-13
  • Women's trousers of synthetic fibres, knitted; WOMEN'S PAJAMA PANTS; BGWEY104- 합성섬유제 편물로 만든 흑색계 무늬가 있는 바지(전면은 앞트임없이 일자박음질 처리되고, 허리는 탄성밴드로 되어 있으며 조임끈이 있고, 양쪽에 주머니가 있으며 밑단은 발목까지 내려오는 형태) ※ 제시성분: 폴리에스테르 92%, 폴리우레탄 8% - 물품이미지Decided line: 6104630000Date: 2022-05-12
  • Women's trousers of synthetic fibres, knitted; WOMEN'S PAJAMA PANTS; FI4MPE2650F(GOV)- 합성섬유제 편물로 만든 적색계 무늬가 있는 바지(전면은 앞트임없이 일자박음질 처리되고, 허리는 탄성밴드로 되어 있으며 조임끈이 있고, 양쪽에 주머니가 있으며 밑단은 발목까지 내려오는 형태) ※ 제시성분: 폴리에스테르 92%, 폴리우레탄 8% - 물품이미지Decided line: 6104630000Date: 2022-05-12
  • Women's trousers of synthetic fibres, knitted; W'S AIRism seamless support high rise leggings; 05241H013A- 합성섬유제의 편물로 만든 여성용 긴바지(전면은 트임이 없으며 허리밴드가 있고, 다리 안쪽에 봉제선이 있으며 밑단은 박음질하여 마감처리 되어 있고 발목까지 내려오는 구조) - 신청물품 이미지Decided line: 6104630000Date: 2022-01-19
Show rulings from other countries (30)

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

I am a: Individual / small seller — Changes which blocks are emphasised