Apparel & Textile Import Duty, Without the Hand-Waving

A cotton t-shirt and a silk scarf can land in the same container and owe duties nine points apart. "Apparel" isn't one rate — it's a spread from 12% to 32%, and the gap turns on what the thing is made of and where it came from.

Before you trust any rate
Every percentage here is a typical figure for a common HTS subheading. Apparel classification lives or dies on fiber content, knit vs. woven construction, and gender — three details that shift the rate by double digits. The only number that binds you is the 10-digit code on your commercial invoice. Our HS Code Duty Estimator gives a baseline; a textile broker gives certainty.

Why "apparel duty" is a range, not a number

Most people come in asking "what's the duty on clothing?" as if it were one tariff. It isn't, and for apparel the spread is wider than almost any other category. The US applies MFN (Most-Favored-Nation) rates from about 12% to 32% on garments, depending on type, fiber, and construction. Our calculator uses 16.5% as a realistic composite for typical knit and woven goods — t-shirts, hoodies, trousers, dresses — but that single number is a planning figure, not a filing number.

Two things make apparel unusually rate-sensitive. First, the US textile lobby has been effective for a century, so clothing carries some of the highest tariffs in the whole schedule — there's no ITA-style zero rate for garments like there is for phones. Second, the rate is locked to physical facts about the product: a cotton knit pullover and a polyester woven jacket can sit 5–10 points apart. The US has no federal VAT, so at least the math stops after duty — simpler than the UK or EU, where VAT compounds on top.

The three HS chapters that actually matter

If you import apparel, your product lives in one of three chapters:

The first six digits are harmonized globally; digits seven through ten are US-specific and set your exact rate. A 50/50 cotton-polyester blend? CBP uses the essential character test — whichever fiber predominates by weight wins the classification. That single decision can move your rate several points.

Duty by garment type — knit, woven, and fiber

The two axes that decide your rate are construction (knit vs. woven) and fiber content. Get both wrong and you'll under-budget by a third.

Knit vs. woven: same fiber, different bill

A cotton knit t-shirt (6109.10) and a cotton woven button-down (6205.20) are the same material in different form — and knits usually land 2–4 points higher. The domestic knit industry lobbies harder, and it shows in the schedule. CBP officers themselves use the stretch test: knit fabric has interlocking loops and gives; woven has warp and weft and doesn't, unless spandex is blended in.

Fiber content: cotton pays the most, silk the least

The fiber in the outer shell sets the rate bucket, and the political economy is the tell:

Practical move some importers use: a cotton knit pullover might sit under Section 301 while a merino version in the same style doesn't. Fabric choice is a tariff lever, not just an aesthetic one.

Duty by origin — same shirt, different bill

Origin used to be the cleanest lever in apparel sourcing: Section 301 reached Chinese goods and everyone else paid plain MFN. That ended on 24 July 2026. USTR's forced-labour Section 301 action put a second surcharge on roughly 60 economies, and apparel is exactly the kind of labour-intensive product the action was aimed at — every major garment exporter is on the list.

The layer is not the same size everywhere, and it comes in two shapes. China and Vietnam are additive +12.5%: the surcharge is added to whatever the MFN rate is. India, Bangladesh, Cambodia, Indonesia, Pakistan and Sri Lanka are additive +10%. The EU is filled to 10% — a 4% silk accessory rises to 10%, a 12% woven suit stays at 12%, nothing is added on top. The UK sits in the additive 10% tier, and no US–UK free trade agreement exists to soften it.

One nuance worth flagging: "origin" means where the garment was substantially transformed, not where it shipped from. A shirt cut in Vietnam from Chinese fabric may or may not qualify as Vietnamese-origin depending on the cut-and-sew rule. Since the forced-labour layer now reaches China and Vietnam alike, the origin test usually decides which tier you pay rather than whether you pay at all — except where it moves you onto the China list, which is still a 7.5-to-25-point question. Don't take the shipping label as the tariff answer.

Two Section 301 actions — and a live deadline

"Section 301" is now two different things, and they behave differently. The China lists are the 2018–2019 action carrying the 7.5% and 25% rates everyone quotes; the forced-labour action of 24 July 2026 is a separate determination that reaches 60 economies. A garment at 16.5% MFN + 12.5% forced-labour + 7.5% China list = 36.5% effective. At the 25% tier it clears 54%. All three are assessed on the same customs value and add — they don't multiply.

The exclusion process moves constantly — granted, expired, renewed — but it belongs to the China lists. The forced-labour notice pairs its duty with a Section 232 carve-out, not a product-exclusion process, so an exclusion can take the 7.5% off a garment and leave the 12.5% standing. Critically, the current USTR review covering textile Chapters 61, 62, and 63 closed comments on July 15, 2026. If your HTS code has an active exclusion, you skip the China list; you do not skip the layer. A category clear today can be taxed in six months. Pull the latest USTR Federal Register notice before you lock a purchase order, and read our Section 301 China Tariffs guide for the full list-by-list breakdown.

Compliance that isn't duty — but will stop the shipment

Duty is the easy line. These are the rules that actually delay apparel at the border:

None of these show up in a duty calculator, but all of them can hold a container longer than the tariff line ever would.

The de minimis question — still real, but tightening

For years, a single apparel item under $800 entered the US duty-free under Section 321, cleared electronically in hours. That lane closed on 29 August 2025, when the exemption was suspended for every country of origin — it was not merely narrowed, and it is not coming back. DTC brands that built a model on shipping individual orders from Asian fulfillment centers straight to US customers now pay duty from the first dollar. CBP has also tightened Type 86 scrutiny at West Coast ports — average clearance at LAX/LGB stretched from ~4 hours to 8–12 hours at peak. If you've built a model on "just keep it under $800," re-read the 2026 de minimis reform and the global threshold guide before you quote landed cost.

How to actually estimate your landed cost

The honest workflow, in order:

  1. Pin the 10-digit HTS code. Knit or woven? Cotton, poly, or blend? Men's or women's? This decides both the rate and whether Section 301 applies.
  2. Add freight and insurance to goods value for CIF. CBP uses CIF, not your FOB factory price, and wants the exchange rate on the export date if you paid in another currency.
  3. Apply MFN, then add Section 301 only if China-origin and no exclusion.
  4. Layer in compliance cost — labeling, testing, broker fees — which on a small apparel shipment can rival the duty line.

For a fast number, the Landed Cost Calculator does steps 2–3 automatically once you supply the rate, and the Import Duty Calculator handles a single lane. The US Import Customs Guide walks the full entry if this is your first formal shipment. For category-specific duty, the Furniture and Machinery hubs cover the other big import categories.

Frequently asked questions

What's the real duty rate on imported apparel?

There isn't one. MFN runs 12% to 32% depending on garment type, fiber, and knit-vs-woven construction; 16.5% is a composite for typical goods. Cotton sits at the top, silk near the bottom. On top of that sits the 12.5% forced-labour layer in force since 24 July 2026 — it reaches China, Vietnam, India and almost every other garment exporter, so no origin escapes it. China additionally carries 7.5% to 25% on the original Section 301 list unless your HTS code has an active exclusion. The rate is set by your 10-digit code, not by the word "clothing."

Why does a cotton t-shirt owe more than a silk scarf?

Politics, mostly. The US has no domestic silk industry to protect, so silk imports face minimal tariff (often 2.5–6.5%). Cotton apparel competes directly with US textile mills and cotton growers that have secured high MFN protection for a century — so cotton garments land at 15% to 32%. Same "clothing" category, completely different bills.

Should I source apparel from China or Vietnam for the US?

Narrower than it used to be, but still real. Both origins now pay the 12.5% forced-labour layer, so that part is a wash; the difference is the China list. China runs 16.5% MFN + 12.5% layer + 7.5% List 3 = 36.5%; Vietnam runs 14.5% + 12.5% = 27%. The ~9.5-point gap is unchanged in size but now sits on a much higher floor, so it decides margin rather than viability. India and Bangladesh are cheaper still in the additive-10 tier — 2.5 points below Vietnam. Vietnam's infrastructure still trails China's for complex or high-volume runs, so the break-even is product-specific. Run both calculators — China and Vietnam — with your actual numbers before committing.

Is the de minimis still a thing for apparel?

No. Section 321 was suspended on 29 August 2025 for every origin, so there is no sub-$800 duty-free lane left — for Chinese apparel or anyone else's. The old "keep it under $800" playbook is dead, not narrowed. West Coast clearance has also slowed. Re-check the 2026 reform page for the current position.

Who's responsible for compliance — me or the factory?

You are. The importer of record is on the hook for fiber labeling, flammability, lead limits, and country-of-origin marking, even if your supplier provided the labels and test reports. Verify them yourself — match fiber percentages to the invoice, confirm the lab is recognized, check the model references. Customs doesn't care that "the supplier said it was certified."

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