의류(ko) › Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls,
Women's or girls' jackets and blazers, of synthetic fibres
HS 620433United States → Korea
1Overview
- Destination duty: 0% (FTA 협정세율 - 미국, 6204330000)
- VAT (부가가치세): 10%
- This code covers: Women's or girls' jackets and blazers, 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' jackets and blazers, of synthetic fibres
- zh_hant合成纖維製女用或女童用夾克及西裝式外套
- zh_hans合成纤维制女用或女童用夹克及西装式外套
Korea tariff lines
| Line | Description |
|---|---|
| 6204330000 | 합성섬유제의 것 |
United States export-side line (reference)
- 6204.33.10.00Containing 30 percent or more by weight of silk or silk waste (635)
- 6204.33.20.00Containing 36 percent or more by weight of flax fibers (635)
- 6204.33.40Containing 36 percent or more by weight of wool or fine animal hair
- 6204.33.40.10Women's (435)
- 6204.33.40.20Girls' (435)
- 6204.33.50Other
- 6204.33.50.10Women's (635)
- 6204.33.50.20Girls' (635)
Top 3 Korea rulings
- Women's jackets of synthetic fibres; SUNH JACKETㅇ 폴리에스테르(65%), 면(35%)로 구성된 여성용 직물제 재킷 ㅇ 패널은 전면에 두 개, 뒷면에 두 개 세로 방향으로 봉제되어 있으며, 허벅지 중간 밑으로까지 내려오지 않음 ㅇ 전면은 완전히 트임(opening)이 있고, 단추로 오른편이 왼편 위로 잠기도록 디자인되어 있음
- Women's jacket; 크롭 반팔 자켓; SPJKC25W11- 합성섬유제 직물을 재단, 봉재하여 만든 상의로 패널은 6개로 구성(세로방향으로 봉재된 부분 전면 2개, 뒷면 2개, 옆면 2개)되어 있으며 전면은 완전 개폐되며 오른편이 왼편 위로 단추로 잠김이 가능하고 밑단은 허리까지 내려오는 짧은 소매의 여성용 자켓 ※ 제시성분: 폴리에스테르 94%, 폴리우레탄 6% ...
- Women's jacket of synthetic fibres; 14S-AAJX006Z; R.KOREA합성섬유로 제조한 주황색계 여성용 재킷으로서 전면에 작은 클로저가 있어 오른쪽에서 왼쪽으로 잠김, 포켓은 없고 밑단이 허리 바로 아래까지만 내려가는 상의
As of: 2026-02-12
3Duty & tax
Rate available to United States origin
| Line | Description | 기본세율 | WTO 협정세율(양허세율) | FTA 협정세율 - 미국 |
|---|---|---|---|---|
| 6204330000 | 합성섬유제의 것 | 13% | 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
- Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
- 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.
- 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.
- 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.
- PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
- 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.
- Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
- Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
- Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
- Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
- ReleaseThe goods leave the airport bonded area.
- 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.
- 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.
- 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.
- 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.
- Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
- Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
- Personal allowanceThe basic allowance is US$800, with separate allowances for alcohol, tobacco and perfume.
- Voluntary declarationDeclaring goods above the allowance voluntarily earns a reduction in the duty; failing to declare and being found out attracts a penalty surcharge.
- 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
- 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.
- 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.
- 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.
- 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.
- 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.
- RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.
7Difficulty
Score: 0.19
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 requirements | 0.00 | 세관장확인 대상 요건 없음 (UNI-PASS 요건 목록 기준) unipass.customs.go.kr |
|---|---|---|
| Classification ambiguity | 0.48 | KR 결정례 4건 · 하위 세번 1종으로 분산 unipass.customs.go.krUS CROSS 217건 중 복수 세번 결정 비율 45% · 같은 사건에서 함께 검토된 다른 HS6 37개 rulings.cbp.gov |
| Regulatory regime | 0.22 | 전기용품 및 생활용품 안전관리법 — 가정용 섬유제품 공급자적합성확인 kats.go.kr |
As of: 2026-09-07
8Cases
- Women's jackets of synthetic fibres; SUNH JACKETㅇ 폴리에스테르(65%), 면(35%)로 구성된 여성용 직물제 재킷 ㅇ 패널은 전면에 두 개, 뒷면에 두 개 세로 방향으로 봉제되어 있으며, 허벅지 중간 밑으로까지 내려오지 않음 ㅇ 전면은 완전히 트임(opening)이 있고, 단추로 오른편이 왼편 위로 잠기도록 디자인되어 있음Decided line: 6204330000Date: 2026-03-06
- Women's jacket; 크롭 반팔 자켓; SPJKC25W11- 합성섬유제 직물을 재단, 봉재하여 만든 상의로 패널은 6개로 구성(세로방향으로 봉재된 부분 전면 2개, 뒷면 2개, 옆면 2개)되어 있으며 전면은 완전 개폐되며 오른편이 왼편 위로 단추로 잠김이 가능하고 밑단은 허리까지 내려오는 짧은 소매의 여성용 자켓 ※ 제시성분: 폴리에스테르 94%, 폴리우레탄 6% ...Decided line: 6204330000Date: 2022-04-07
- Women's jacket of synthetic fibres; 14S-AAJX006Z; R.KOREA합성섬유로 제조한 주황색계 여성용 재킷으로서 전면에 작은 클로저가 있어 오른쪽에서 왼쪽으로 잠김, 포켓은 없고 밑단이 허리 바로 아래까지만 내려가는 상의Decided line: 6204330000Date: 2013-08-30
- Women's jacket of synthetic fibres; 14S-AAJX019Z; R.KOREA합성섬유로 제조한 여성용 재킷(색상 : 희색, 검은색, 파랑색 혼용)으로서 전면에 클로저가 없이 오픈된 상태, 허리 부분에 포켓이 있고 밑단은 허리 바로 아래까지만 내려가는 상의Decided line: 6204330000Date: 2013-08-30
Show rulings from other countries (15)
- USThe tariff classification of a woman’s suit-type jacket from China
- USThe tariff classification of a woman’s suit-type jacket from China
- USThe tariff classification of a woman’s suit-type jacket from China
- USReconsideration of N175285; Classification of a woman’s suite type jackets from Indonesia
- USThe tariff classification of a woman’s suit-type jacket from China
- USThe tariff classification of a woman’s suit-type jacket from India
- USThe tariff classification of a woman’s suit-type jacket from China
- USThe tariff classification of a woman’s dress and suit-type jacket from China
- USThe tariff classification of a woman’s suit-type jacket from China
- USThe tariff classification of a woman’s suit-type jacket from China
- USThe tariff classification of a woman’s suit-type jacket from China
- USThe tariff classification of a suit-type jacket, top, and skirt from China
- USThe tariff classification of costumes from China.
- USThe tariff classification of a costume from China, Taiwan and India.
- USThe tariff classification of women’s woven garments from China
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: Forwarder — Changes which blocks are emphasised