Clothing Import Duty & Landed Cost: South Korea to United States
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into United States.
2026 Tariff & Cost Breakdown for Importing Clothing
The total cost of importing clothing from South Korea to the United States includes a 14.9% duty and 0% VAT based on the CIF value in USD. This means that the total cost will be the CIF value plus the duty amount, with no additional VAT.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | USD 2000.00 |
| Shipping | — | USD 0.00 |
| Insurance | — | USD 0.00 |
| CIF Value | — | USD 2000.00 |
| Customs Duty | 14.9% | USD 298.00 |
| Merchandise Processing Fee (MPF)Min $31.67, Max $614.35 | 0.3464% | USD 31.67 |
| Harbor Maintenance Fee (HMF) | 0.125% | USD 2.50 |
| VAT/GST | N/A (state sales tax varies) | USD 0.00 |
| Total Landed Cost | — | USD 2332.17 |
HS Code Classification for Clothing
Primary HS Code: 5208.300000 — What It Covers
The primary HS Code 5208.300000 covers specific types of clothing imported from South Korea, and U.S. Customs and Border Protection requires accurate classification to avoid penalties.
Why Misclassification Carries Risk in United States
Misclassifying clothing under the wrong HS code can result in monetary penalties and possible loss of import privileges, emphasizing the need for accurate classification.
Step-by-Step Guide: Importing Clothing from South Korea to United States
Step 1: Verify Your HS Code & Product Description
Verify the HS code and product description to ensure accuracy and compliance with U.S. Customs and Border Protection regulations.
Step 2: Gather Required Import Documents
Gather all required import documents, including a commercial invoice, certificate of origin, and packing list, to facilitate a smooth customs clearance process.
Commercial Invoice Requirements
The commercial invoice must include the HS code, product description, quantity, and value of the imported clothing.
Certificate of Origin
A certificate of origin is required to verify the country of origin and to claim preferential tariff treatment under the United States-Korea Free Trade Agreement (KORUS FTA).
Packing List & Shipping Documents
A detailed packing list and shipping documents, such as a bill of lading or air waybill, are necessary for customs clearance and to ensure compliance with U.S. Customs and Border Protection regulations.
Step 3: Calculate Your Landed Cost
Calculate the landed cost using the formula: CIF + Duty (14.9%) + VAT (0%) = Total in USD, to determine the total cost of importing clothing from South Korea.
Step 4: Submit to United States Customs Authority
Submit the required documents and information to U.S. Customs and Border Protection for customs clearance and compliance review.
Step 5: Pay Duties & Clear Goods
Pay the calculated duties and clear the goods through customs, ensuring compliance with all U.S. Customs and Border Protection regulations and requirements.
How to Legally Reduce Duty on Clothing Imports into United States
Applicable Free Trade Agreements in 2026
The United States-Korea Free Trade Agreement (KORUS FTA) reduces or eliminates tariffs on qualifying clothing products imported from South Korea into the United States, providing a duty reduction opportunity.
Duty Deferral Options: Bonded Warehouses & FTZs
Bonded warehouses, such as Class 2 Bonded Warehouse or Class 9 Bonded Warehouse, and Foreign Trade Zones (FTZs) offer duty deferral options for importers, allowing for delayed duty payment.
Preferential Tariff Programs
Preferential tariff programs, including the Generalized System of Preferences (GSP) and the United States-Korea Free Trade Agreement (KORUS FTA), provide opportunities for reduced or eliminated tariffs on qualifying clothing imports.
United States Customs Compliance Rules for Clothing
U.S. Customs and Border Protection Requirements for Clothing
U.S. Customs and Border Protection requires compliance with the Consumer Product Safety Improvement Act (CPSIA) and accurate classification under the HS code system for clothing imports.
De Minimis Threshold
The de minimis threshold of $800 USD applies to clothing imports, allowing for duty-free entry for shipments below this value.
Anti-Dumping or Safeguard Duties
Anti-dumping duties may apply to clothing imports from South Korea, and importers should verify with their customs broker for specific details on anti-dumping duties and safeguard duties to ensure compliance.
Frequently Asked Questions About Clothing Import Duty from South Korea to United States
What is the duty rate for clothing imports from South Korea?
The duty rate for clothing imports from South Korea is 14.9%. However, the United States-Korea Free Trade Agreement (KORUS FTA) may reduce or eliminate tariffs on qualifying products.
Do I need a certificate of origin for clothing imports?
Yes, a certificate of origin is required to verify the country of origin and to claim preferential tariff treatment under the United States-Korea Free Trade Agreement (KORUS FTA).
What is the de minimis threshold for clothing imports?
The de minimis threshold for clothing imports is $800 USD, allowing for duty-free entry for shipments below this value.
Can I use a bonded warehouse to defer duty payment?
Yes, bonded warehouses, such as Class 2 Bonded Warehouse or Class 9 Bonded Warehouse, offer duty deferral options for importers, allowing for delayed duty payment.
Are anti-dumping duties applicable to clothing imports from South Korea?
Yes, anti-dumping duties may apply to clothing imports from South Korea, and importers should verify with their customs broker for specific details on anti-dumping duties and safeguard duties.
What is the CIF value used for in clothing imports?
The CIF value is used to calculate the duty amount and the total cost of importing clothing from South Korea, including the cost of the goods, insurance, and freight.