Import Duty on Clothing From China to the USA
Compare cotton, polyester and woven shirts, then see what duty does to your cost per garment.
How much is US import duty on clothing from China?
A men’s cotton knit T-shirt has a 16.5% base rate, giving 36.5% before fees. The man-made-fiber T-shirt line has a 32% base rate, giving 52%. The specified woven cotton dress shirt has a 19.7% base rate, giving 39.7%. These are three classifications, not rates for all clothing.
Our $200 cotton-shirt trial order adds $73 in duties and an assumed $2.77 automated informal-entry fee. With $60 freight for 40 shirts, that is $8.39 per shirt, before broker, delivery and selling costs not modeled here. The presets load these exact assumptions. Confirm classification and entry treatment before ordering.
Sources: USITC HTS, 2026 Revision 21, Chapters 61, 62 and 99, and CBP’s FY2027 fee notice. For the full explanation of each layer, read the Import Duty Guide.
How do fiber and construction change the rate?
For these T-shirt classifications, changing cotton to man-made fiber raises the base duty by 15.5 percentage points. That is another $31 on $200 of goods, before any difference in the supplier’s price.
The woven shirt shows why construction and garment type also matter. It is a dress-shirt classification, not a woven version of the T-shirt. Woven clothing is not always taxed more than knit clothing.
| Garment and example HTS code | Base duty | China additions | Combined duty | Try the estimate |
|---|---|---|---|---|
| Men’s cotton knit T-shirt Colored, other T-shirt, not underwear 6109.10.0012 | 16.5% | 7.5% + 12.5% | 36.5% | Cotton T-shirt estimate → |
| Men’s man-made-fiber knit T-shirt For example, polyester 6109.90.1007 | 32% | 7.5% + 12.5% | 52% | Man-made-fiber estimate → |
| Men’s woven cotton dress shirt Other than the compact-yarn provision, without two or more colors in the warp or filling 6205.20.2026 | 19.7% | 7.5% + 12.5% | 39.7% | Woven cotton shirt estimate → |
Each link loads the same illustrative $200 goods value, 40 units, $60 air freight and $12.99 sale price. Only the garment’s base duty changes, so you can compare its effect. These are sample inputs, not supplier quotes.
All three eight-digit tariff lines appear in Chapter 99, U.S. note 20(s): 7.5% under 9903.88.15. They are not listed in the current 20(vvv)/(www) exclusions or the note 52(b) product exemptions. The ordinary garments modeled here have no Section 232 layer. The separate China duty is 12.5% under 9903.05.31. No special entry relief is assumed.
Blends, coatings, gender, garment design and intended use can change classification. Ask a broker to confirm your exact ten-digit code. The 9 November exclusion deadline does not create a discount for these three examples.
What does a 40-shirt trial order cost per unit?
Assume 40 colored men’s cotton knit T-shirts at $5 each, China origin, using 6109.10.0012. Add $60 in air freight, no insurance, and an automated informal entry outside the express-consignment and postal fee systems.
| Cost | Calculation | Amount |
|---|---|---|
| Goods | 40 × $5 | $200.00 |
| Base duty | $200 × 16.5% | $33.00 |
| Section 301 List 4A | $200 × 7.5% | $15.00 |
| Section 301 forced-labor duty | $200 × 12.5% | $25.00 |
| Automated informal-entry fee | Assumed FY2027 treatment | $2.77 |
| Air freight | Added after duties | $60.00 |
| Estimated landed total | Goods + duties + fee + freight | $335.77 |
| Estimated landed cost per shirt | $335.77 ÷ 40 | $8.39 |
At a $12.99 sale price, with a 15% marketplace fee and no ad spend, the calculator shows a 20.4% modeled margin and GO. Breakeven is $9.88. Substitute the man-made-fiber T-shirt rate and the same order becomes $366.77 total, $9.17 per unit and a 14.4% margin: TIGHT.
Leave room for the costs this example excludes: brokerage, carrier advancement, onward delivery, labeling or testing, fulfillment, storage, returns and overhead. GO describes the modeled inputs, not guaranteed profit. If those costs total another $1 per cotton shirt, the margin falls to about 12.7%.
Run the 40-shirt trial order →
The preset sets the verified base rate, 7.5% Section 301, forced-labor duty on, Section 232 off and ocean freight off. If you reset the calculator or start from its generic Clothing category, enter your verified base rate and change the 25% Section 301 default to your line’s rate. The three lines above use 7.5%.
Which entry fee should you budget?
The $2.77 is a specific FY2027 automated informal-entry fee, not a universal parcel charge. The example is below $250 because current informal-entry rules have a lower limit for goods classified in Chapter 99, subchapters III and IV. CBP can still require formal entry. Ask the filer to confirm treatment, especially when increasing the order value.
The 8 October proposal would remove that $250 restriction, but it is not an effective rule. The calculator’s automatic fee estimate does not decide eligibility.
Formal-entry MPF is 0.3464% with a $34.58 minimum and $670.86 maximum for FY2027. Express-facility and postal shipments have different fee rules, and carriers add their own charges: see how to read a courier customs bill. This air example has no HMF; the ocean HMF rate is 0.125% where applicable.
What should you get from the supplier before ordering?
Send your broker the product facts, not just the supplier’s proposed HS code:
- Fiber percentages by weight, including blends, lining and separate components.
- Knit or woven construction, garment type and intended wearer, including men’s, women’s or children’s sizing.
- Photos and specifications: sleeves, neckline, pockets, coatings, trim, fabric weight and any special use.
- Production and origin records, including where the cotton, yarn and fabric came from and where the garment was made.
- The order and shipping terms: goods value, quantity, freight, entry date, and who will be importer of record.
Have the broker confirm the ten-digit classification, current Chapter 99 treatment and any product-specific trade remedies. The calculator does not determine AD/CVD scope or whether goods are admissible.
Plan labels before production. Most textile clothing needs fiber content, origin and responsible-business identification, plus care instructions under the applicable rules: see FTC apparel and labeling guidance. Also check CBP’s textile guidance for product-safety requirements.
What else could affect your next clothing order?
Can a small clothing parcel enter duty-free?
The $800 de minimis exemption remains suspended. A low-value commercial clothing order can still owe base duty, China tariffs and processing charges. Informal entry is an entry procedure, not a duty exemption.
Read the small-parcel rules and CBP’s non-postal suspension rule.
Does paying the forced-labor tariff satisfy UFLPA?
No. The 12.5% Section 301 forced-labor duty is a tariff. UFLPA and other forced-labor import restrictions are separate admissibility rules. Paying duty does not clear a shipment that CBP detains or excludes. Ask your supplier for records tracing the cotton, yarn, fabric and garment production.
CBP’s forced-labor enforcement guidance explains the separate detention and exclusion processes.
Will the announced apparel quota reduce China duties?
The July 2026 action names Bangladesh, Cambodia, Indonesia and Malaysia for a future textile and apparel tariff-rate quota tied to US inputs. It does not name China. Our 27 October check found no implementing notice establishing an effective date for that mechanism. Do not apply a quota discount to these China-origin examples.
Does a DDP quote include clothing import duty?
DDP normally puts import clearance and duties in the seller’s quoted price. Ask who will be the importer of record, which HTS codes and customs value will be declared, and which destination charges are included. A low DDP price alone does not prove the classification or payment is correct.
Importing furniture too?
Compare the duty on a wooden dining table and an upholstered wooden-frame chair, then see how the rate and entry date affect cost per piece.
Check tariffs before your next order
Get a short monthly tariff check-in: what changed, dates to watch and a cost example. Important changes that can’t wait get a separate email. Everyone gets the same check-in, with product-specific changes labeled.
