How to Calculate Import Duty on Clothing Shipped from China to the US
If you're importing t-shirts, dresses, activewear, or any kind of apparel from China, start with your transaction value — the price you actually paid for the goods. US customs value is an FOB-type figure: CBP excludes the international freight and insurance, provided your invoice identifies them separately. What it does add is packing, any selling commission, tooling or materials you supplied to the factory, and royalties paid as a condition of the sale. First-timers get this wrong in both directions and under-budget by hundreds per shipment. How customs value gets built walks through the additions and the exclusions.
The MFN (Most-Favored-Nation) duty rate for Chinese apparel ranges from 12% to 32%, depending on garment type, fiber content, and how it's constructed. Our calculator uses 16.5% — a realistic composite for most knit and woven garments: t-shirts, polo shirts, hoodies, sweatshirts, trousers, dresses, jackets, activewear. But the exact 10-digit HTS code matters. A cotton knit pullover and a polyester woven jacket can land 5–10 percentage points apart. If you're importing at volume, check your code against the USITC tariff schedule before you quote a landed cost.
On top of the base rate, you've got Section 301. Since 2018, USTR has piled additional duties on a ton of Chinese goods — apparel included. Some categories got exclusions over the years; plenty didn't. If your HTS code still has an active Section 301 order, you're looking at an extra 7.5% to 25% on the same customs value. The USTR review cycle never really stops — the current round covering Chapters 61, 62, and 63 accepts public comments through July 15, 2026. If you're placing a big order, pull up the latest USTR Federal Register notice first. Exclusion lists change between seasons. For the complete breakdown of which Section 301 list applies, how exclusions work, and how the rates have changed since 2018, read our Section 301 China Tariffs guide.
The US Duty Formula — How Customs Actually Does the Math
US Customs calculates on the transaction value — the price paid for the goods — with international freight and insurance excluded when the invoice shows them separately:
- Customs Value = price paid for the goods (freight and insurance excluded when separately stated)
- Customs Duty = Customs Value × Duty Rate (16.5% for most Chinese apparel)
- Total Landed Cost = Goods + Freight + Insurance + Customs Duty
The US doesn't have a federal VAT, so the math stops after duty. That makes it simpler than shipping into the UK or EU, where VAT compounds on the duty-paid value. Simpler doesn't mean cheap: a $5,000 shipment with $500 in separately-billed freight pays 16.5% on the $5,000 — $825.00. That is still a serious line item on a five-grand order. If Section 301 applies on top, double it.
The common mistake runs the other way, though — people assume CBP taxes freight. It doesn't, as long as the invoice separates it. A $3,000 FOB shipment with a $400 freight bill has a dutiable value of $3,000. Quote the identical order as CFR or CIF with a single $3,400 figure on the commercial invoice and the entire $3,400 becomes dutiable. Same goods, same container, different Incoterm, different duty bill. How customs value gets built covers the additions and exclusions in full.
Section 321 Is Suspended — Orders Under $800 Pay Duty
Section 321 of the Tariff Act (19 U.S.C. § 1321) is the provision DTC apparel brands built direct-from-China shipping on, and it no longer applies. The exemption was suspended with effect from 29 August 2025, and the suspension covers every country of origin, not only mainland China. CBP wrote it up as indefinite in June 2026 (CBP Bulletin Vol. 60 No. 18; 91 FR 120). Only genuine bona fide gifts and personal accompanied items at or below $100 sit outside it.
In practice that means a $750 garment which paid nothing in 2024 now pays on the full goods value. There is no line to stay under, and no exempt filing channel to use instead — Type 86 still exists as an electronic entry mechanism, but duty is assessed on the entry rather than skipped. The cliff the old rule created went with the rule; what replaced it is a charge from the first dollar.
The structuring problem has changed shape rather than disappeared. Under the exemption, splitting a $2,000 order into three boxes to stay under the per-person-per-day cap was fraud, and CBP said so in every guidance note it published. Today there is no cap to split under, so the incentive is gone — but deliberately under-declaring value on an entry is still customs fraud, and the lookback on fraudulent cases runs five years. Declared values are what gets audited now, not parcel counts.
Two further layers sit on Chinese apparel specifically, and neither was part of the 16.5% figure this page used to quote on its own. The Section 301 forced-labour action of 24 July 2026 adds 12.5 percentage points to the rate for Chinese-origin goods. The pre-existing Section 301 China lists add a further 7.5% (List 4A) or 25% (Lists 1–3) depending on the HTS line, and those stack with the 2026 layer. Read your rate as base plus layer, then check the list assignment for your specific code. How the Section 301 layers stack —>
Which HS Chapters Apply to Apparel Imports
US Customs sorts apparel into three HS chapters. Your chapter is the starting point for your duty rate, before any Section 301 or other trade remedies get added:
- Chapter 61 (HTS 6101–6117): Knitted and crocheted garments — this covers t-shirts, sweaters, hoodies, activewear, polo shirts, socks, underwear, and any garment where the fabric is constructed by interlooping yarns. Knits generally carry slightly higher MFN rates than wovens because the US textile industry has historically sought more protection for knit categories. Typical rates: 14% to 32%.
- Chapter 62 (HTS 6201–6217): Woven (non-knit) garments — dress shirts, blouses, suits, blazers, trousers, jeans, skirts, outerwear, and anything sewn from woven fabric. Woven classifications are more granular than knits; a men's cotton woven shirt (6205.20) carries a different rate than a women's cotton woven blouse (6206.30). Typical rates: 12% to 27%.
- Chapter 63 (HTS 6301–6310): Made-up textile articles — blankets, bed linens, curtains, towels, tablecloths, tarpaulins, and other finished textile goods that aren't worn as clothing. These generally fall into the 3% to 12% range, lower than garments, but Section 301 may still apply depending on the specific subheading.
Each of these chapters drills down to the 10-digit HTS level. The first six digits are harmonized globally; digits seven through ten are US-specific and define the exact duty rate. A cotton men's knitted t-shirt is 6109.10.00.04; a polyester women's woven dress is 6204.43.40.30. If you're importing at scale, you should know your HTS codes cold — misclassification is the single most common reason CBP issues penalty notices.
For specific trade lanes: see our China to US Electronics, China to US Furniture, and China to US Machinery calculators for category-specific duty breakdowns. For the product-wide picture across every origin country, our Apparel Import Duty overview lays it out in one place.
Knit vs. Woven — Why Fabric Construction Changes Your Duty Rate
Knitted (Chapter 61) and woven (Chapter 62) garments aren't the same category, and the rate difference can be several points. A cotton knit t-shirt (6109.10) and a cotton woven button-down (6205.20) go into completely different HTS buckets — same fiber, different duty. Knits often land 2–4 points higher. The domestic knit industry lobbies harder on trade remedies, and it shows in the tariff schedule.
Not sure which is which? Knit fabric stretches — hold it up and you'll see interlocking loops. Woven fabric has perpendicular threads (warp and weft) and no give unless spandex is blended in. Check the seam: knit seams look like tiny chains; woven seams are straight stitched lines. CBP officers use the same test.
Fabric Content — Cotton, Synthetics, Wool, and Silk All Get Different Rates
The fiber that makes up the garment's outer shell determines the rate bucket. A 100% cotton hoodie and a 100% polyester hoodie can be 3–5 points apart. For Chinese apparel:
- Cotton: Generally the highest rates. US cotton growers and textile mills have been effective at securing tariff protection, so cotton garments consistently land at the upper end of the Chapter 61/62 rate range. Expect 15% to 32% depending on the garment type.
- Man-made fibers (polyester, nylon, acrylic): Rates tend to run 2-4 points lower than cotton equivalents. Synthetics don't compete with US agricultural interests, so they face slightly less protection. Typical range: 12% to 28%.
- Wool: A mixed bag. Fine wool suiting and knitwear can carry premium rates (up to 25%), while coarser wool fabrics sometimes qualify for lower brackets. Wool's relatively small share of total Chinese apparel imports means it gets less political attention.
- Silk: Often the lowest rates in the apparel category — sometimes as low as 2.5% to 6.5%. Silk is a niche import with no domestic US industry to protect, so it flies under the radar.
For blended-fabric garments, CBP applies the essential character test: whichever fiber predominates by weight determines the classification. A 60% cotton / 40% polyester sweatshirt goes under the cotton subheading. If the blend is 50/50, things get complicated — hire a customs broker who specializes in textiles.
Section 301 Tariffs on Chinese Apparel — The Stacking Effect
Section 301 of the Trade Act of 1974 lets USTR tack extra tariffs onto goods from countries engaged in unfair trade practices. Chinese apparel has been in the crosshairs since 2018, and the exclusion list changes every few months — granted, expired, renewed, repeat.
The stacking part: if your garment has a 16.5% MFN base rate and falls under an active Section 301 order at 7.5%, your actual rate is 24%. Not 16.5%. Both are assessed on the same customs value and added together. For categories at the 25% Section 301 tier, you're above 40% combined. That's not a rounding error — that's a business model problem.
The current USTR exclusion review for Chapters 61, 62, and 63 accepts public comments through July 15, 2026. If your HTS code is excluded, you only pay the MFN rate. If it's not, you eat the surcharge. Exclusion lists shift — a category that's clear today might not be in six months. Check the latest USTR Federal Register notice before locking in a P.O.
Some importers work around this by shifting fabric types. A cotton knit pullover might be under Section 301 while a merino wool one in the same style isn't. Won't work for every product, but worth checking before you commit to a fabric.
Samples, Prototypes, and Pattern Pieces — Do They Pay Duty?
Fabric swatches, fit samples, prototypes, and pattern pieces technically fall under the same HTS classification rules as commercial shipments. However, CBP will usually clear low-value samples informally — especially if they're clearly marked "SAMPLE — NOT FOR RESALE" and have negligible commercial value. Duty applies to them the same way it applies to anything else, because there is no low-value sample channel now that the exemption is suspended. The only lever left is valuation: declare the actual cost of production rather than a retail equivalent, and keep the “SAMPLE — NOT FOR RESALE” marking, which CBP still reads as evidence of purpose even though it no longer changes the duty outcome.
If you're shipping a full set of pre-production samples worth several thousand dollars, though, expect to pay duty. CBP doesn't care that they're "just samples" — the value is what matters, not the intended use. For high-value sample shipments, have your broker file a formal entry and pay the applicable MFN rate.
Commercial vs. Personal Shipments — Different Rules
CBP draws a line between commercial and personal shipments, and it matters more than you'd expect. Anything imported for resale or business use is commercial — yes, even if you're a one-person Etsy shop. Personal means you bought it for yourself.
The practical difference now runs the other way. Because duty attaches to commercial consignments from the first dollar, the commercial/personal line decides whether a charge arises at all on low-value traffic, and CBP is strict about where it falls. Personal means you bought the goods for yourself; anything imported for resale or business use is commercial, including a one-person Etsy operation. Entry type and bond requirements then follow the value and the entry class rather than a de minimis threshold, so the procedural load tracks your importing pattern instead of a dollar line.
Watch out for shipments labeled "personal" that are obviously inventory. CBP opens a box of 50 identical t-shirts with tags headed to your apartment, they'll reclassify it as commercial on the spot. The importer of record owns the classification — not the Chinese shipper who wrote "gift" on the waybill.
How to Fill Out Customs Paperwork for Apparel Shipments
Getting the paperwork right is half the battle. Every apparel shipment entering the US needs at minimum a commercial invoice and a CBP Form 3461 (Entry/Immediate Delivery) or the electronic equivalent filed through ACE (Automated Commercial Environment). For formal entries (at or above $2,500, and for any commercial shipment filed formally), you'll also need a customs bond — either a single-entry bond for that shipment or a continuous bond if you import regularly.
The commercial invoice must show, in English: seller and buyer names and addresses, a detailed description of each garment (including fiber content, knit/woven construction, and gender), quantity, unit value, total value, and the country of origin. Vague descriptions like "clothing" or "garments" are a red flag — CBP will hold the shipment until you provide a proper description. Write "100% cotton men's knitted t-shirts" not "shirts."
For the HTS classification, you need the full 10-digit code. If you're unsure, hire a licensed customs broker — the broker's fee ($75-$200 per entry) is almost always cheaper than the penalty for a misclassification audit. Brokers also know which categories are under Section 301, which have active anti-dumping orders, and which qualify for special programs like the Generalized System of Preferences (though China is not a GSP beneficiary).
Frequently Asked Questions
What is the duty rate for clothing shipped from China to the US?
For most common garments the composite rate is around 16.5%, but the actual MFN range is wide — 12% to 32% depending on the garment type, fiber, and construction.
Knits (Chapter 61) generally run higher than wovens (Chapter 62). Cotton gets hit harder than polyester. Silk is surprisingly cheap — sometimes as low as 2.5%. And these are all base MFN numbers. If Section 301 applies to your HTS code, add another 7.5% to 25% on top.
Everything is calculated on the customs value, which starts from the price you paid for the goods — freight and insurance drop out when your invoice lists them separately. Look up your exact 10-digit HTS code against USITC before quoting.
Do I have to pay duty on clothing shipments from China under $800 now that Section 321 is suspended?
Yes. Section 321 was suspended with effect from 29 August 2025 for every country of origin, so a goods value of $800 or less no longer produces a duty-free entry. Chinese apparel also carries the 12.5% Section 301 forced-labour layer added on 24 July 2026, on top of the lane’s base rate and the pre-existing Section 301 China lists.
The old cap applied to goods value only, with shipping excluded from the test. That distinction still matters, for a different reason: US customs value is a transaction value, so international freight and insurance come out of the dutiable base when your invoice states them separately. A CIF or DDP invoice that does not split them out puts the whole amount into the base. The same invoice detail that used to decide whether you crossed a threshold now decides what you pay duty on.
Aggregating per-person-per-day parcels no longer has a threshold to defeat, but declared value is still the thing CBP tests. Splitting a shipment across boxes to under-declare what was actually bought remains fraud, with a five-year lookback on fraudulent cases.
How do Section 301 tariffs affect my clothing imports from China?
Section 301 tariffs are an extra layer on top of the standard MFN rate, applied to Chinese-origin goods specifically. For apparel the surcharge is usually 7.5% to 25%, assessed on the same customs value.
A garment with 16.5% MFN + 7.5% Section 301 = 24% effective rate. At the 25% Section 301 tier, you're above 40%. The combined rate applies to the full customs value.
USTR reviews exclusions periodically. The current round for textile Chapters 61–63 is open through July 15, 2026. If your HTS code has an exclusion, you skip the Section 301 layer entirely. If it doesn't, you pay both. Exclusion lists are not permanent — a category that's excluded today might not be in six months. Check before placing large orders.
Should I source apparel from China or Vietnam for the US market?
Vietnam has become the world's second-largest apparel exporter and offers one key advantage: no Section 301 tariffs. Chinese apparel at 16.5% MFN + 7.5% Section 301 = 24% combined. Vietnamese apparel at 14.5% MFN + 0% Section 301 = 14.5%. That's a 9.5 percentage-point difference. But Vietnam's per-unit manufacturing costs run higher on some categories. The break-even depends on the specific garment. Run both calculators — China and Vietnam — with your actual numbers. And check our Section 301 guide to understand exactly what that extra 7.5% covers.
For the full breakdown of Section 301 List 3 (7.5%), MFN rates, anti-dumping orders, and the de minimis cliff across every Chinese product category, see the 2026 China–US Tariff Panorama.