# Why US import duty differs so much between cotton and polyester

As of 2026-10-23 (USITC HTS 2026 Revision 21), the general rate on knit cotton T-shirts is 16.5%, versus 32% for synthetic T-shirts such as polyester, a 15.5 percentage-point gap. Totals for China are 36.5% and 52%, respectively.

https://storecalc.com/en/guides/cotton-vs-polyester.html

## The same T-shirt shipment, different duty

Assume 1,000 units from China, with FOB and customs value both $5.00 per unit, for a shipment value of $5,000.00. Hold the other classification conditions constant and compare [T-shirts & tank tops](../tariff/t-shirt.html).

Duty only; excludes MPF, HMF and freight

| Fiber | US HTS code | General rate | China total | Shipment duty | Duty per unit |
| --- | --- | --- | --- | --- | --- |
| Cotton | 6109.10.00 | 16.5% | 36.5% | $1,825.00 | $1.83 |
| Synthetic, including polyester | 6109.90.10 | 32% | 52% | $2,600.00 | $2.60 |

At the assumed equal price, synthetic costs $0.78 more in duty per unit, or $775.00 per shipment. Compare fabric costs and selling prices separately.

Differences use unrounded amounts, then round independently to cents; subtracting displayed amounts can differ slightly.

## Where the cotton–synthetic gap is largest

Ranked by synthetic minus cotton general rate among 76 catalogue items with both fibers and purely ad-valorem rates. Ties at the cutoff are included. Items with a per-kilogram charge need a weight assumption and are excluded from this ranking.

General-rate gap, not relative percentage increase

| Item | Cotton | Synthetic | Gap (percentage points) |
| --- | --- | --- | --- |
| [Bodysuits](../tariff/bodysuit.html) | 10.8% | 32% | 21.2 |
| [Men's woven swimwear](../tariff/mens-woven-swimwear.html) | 7.5% | 27.8% | 20.3 |
| [Men's knit suits](../tariff/mens-knit-suit.html) | 9.4% | 28.2% | 18.8 |
| [Women's overcoats, long coats & raincoats](../tariff/womens-coat.html) | 8.9% | 27.7% | 18.8 |
| [Women's woven jackets, windbreakers & anoraks](../tariff/womens-woven-jacket.html) | 8.9% | 27.7% | 18.8 |
| [Men's overcoats, long coats & raincoats](../tariff/mens-coat.html) | 9.4% | 27.7% | 18.3 |
| [Men's woven jackets, windbreakers & anoraks](../tariff/mens-woven-jacket.html) | 9.4% | 27.7% | 18.3 |
| [Men's woven blazers & suit jackets](../tariff/mens-woven-blazer.html) | 9.4% | 27.3% | 17.9 |
| [Women's woven blazers & suit jackets](../tariff/womens-woven-blazer.html) | 9.4% | 27.3% | 17.9 |

## Why rates differ, and how to treat blends

The US schedule assigns different HTS subheadings and general rates to different fibers. Here cotton starts at 16.5%, adds 7.5% + 12.5%, and totals 36.5%. An HS classification needs construction, fiber and garment details, not just “T-shirt”.

Ordinary blends generally follow the fiber that predominates by weight over each other fiber; it need not exceed half of the total. Synthetic here includes polyester; artificial fibers such as viscose are a separate category. Equal weights, fiber-grouping rules and special products require the tariff notes rather than this shortcut.

[Open the duty calculator](../tariff/?item=t-shirt&fiber=cotton&o=china&v=5&q=1000)

## Sources and data date

StoreCalc generated this guide on 2026-10-23 using USITC HTS 2026 Revision 21 and its calculators.

Rates come from the relevant HTS subheadings and chapter 99; amounts use the duty calculator's shipment formula. Classification depends on the actual product.

[USITC Harmonized Tariff Schedule](https://hts.usitc.gov/)

[HTS chapter 99, U.S. notes 20 and 52](https://hts.usitc.gov/reststop/file?release=currentRelease&filename=Chapter%2099)

[USITC HTS Section XI, note 2 and subheading note 2](https://hts.usitc.gov/search?query=6110110080)