How much duty can production in Vietnam or Bangladesh save?
As of 2026-10-23 (USITC HTS 2026 Revision 21), total US duty on cotton T-shirts is 36.5% from China, 29% from Vietnam and 26.5% from Bangladesh. At an assumed FOB and customs value of $5.00 per unit, Bangladesh origin saves $0.50 in duty per unit.
Hold the product, fiber and purchase price constant
FOB values below are illustrative and also serve as customs value per unit. Compare the 11 origins in the current catalogue at general rates, without assuming preferential eligibility. Savings cover duty only, excluding MPF, HMF, freight and supplier price differences. “Lowest” is limited to these origins and assumptions.
| Product and fiber | HTS code | Assumed FOB / unit | Lowest total rate | Tied lowest origins | Saving vs China / unit |
|---|---|---|---|---|---|
| Cotton tee | 6109.10.00 | $5.00 | 26.5% | Bangladesh, India, Cambodia, Pakistan, Indonesia, Sri Lanka | $0.50 |
| Synthetic sweatshirt | 6110.30.30 | $12.00 | 42% | Bangladesh, India, Cambodia, Pakistan, Indonesia, Sri Lanka | $1.20 |
| Cotton knit dress | 6104.42.00 | $10.00 | 21.5% | Bangladesh, India, Cambodia, Pakistan, Indonesia, Sri Lanka | $1.00 |
| Men's cotton woven trousers | 6203.42.45 | $15.00 | 26.6% | Bangladesh, India, Cambodia, Pakistan, Indonesia, Sri Lanka | $1.50 |
| Cotton woven hat | 6505.00.20 | $4.00 | 17.5% | Bangladesh, India, Cambodia, Pakistan, Indonesia, Sri Lanka | $1.10 |
| Cotton tote | 4202.22.45 | $3.00 | 16.3% | Bangladesh, India, Cambodia, Pakistan, Indonesia, Sri Lanka | $0.83 |
Savings use unrounded duty, then round half up to cents.
China compared with every other origin
| Origin | Cotton tee | Synthetic sweatshirt | Cotton knit dress | Men's cotton woven trousers | Cotton woven hat | Cotton tote |
|---|---|---|---|---|---|---|
| China | 36.5% / $0.00 | 52% / $0.00 | 31.5% / $0.00 | 36.6% / $0.00 | 45% / $0.00 | 43.8% / $0.00 |
| Vietnam | 29% / $0.38 | 44.5% / $0.90 | 24% / $0.75 | 29.1% / $1.13 | 20% / $1.00 | 18.8% / $0.75 |
| Bangladesh | 26.5% / $0.50 | 42% / $1.20 | 21.5% / $1.00 | 26.6% / $1.50 | 17.5% / $1.10 | 16.3% / $0.83 |
| India | 26.5% / $0.50 | 42% / $1.20 | 21.5% / $1.00 | 26.6% / $1.50 | 17.5% / $1.10 | 16.3% / $0.83 |
| Cambodia | 26.5% / $0.50 | 42% / $1.20 | 21.5% / $1.00 | 26.6% / $1.50 | 17.5% / $1.10 | 16.3% / $0.83 |
| Pakistan | 26.5% / $0.50 | 42% / $1.20 | 21.5% / $1.00 | 26.6% / $1.50 | 17.5% / $1.10 | 16.3% / $0.83 |
| Indonesia | 26.5% / $0.50 | 42% / $1.20 | 21.5% / $1.00 | 26.6% / $1.50 | 17.5% / $1.10 | 16.3% / $0.83 |
| Sri Lanka | 26.5% / $0.50 | 42% / $1.20 | 21.5% / $1.00 | 26.6% / $1.50 | 17.5% / $1.10 | 16.3% / $0.83 |
| Thailand | 29% / $0.38 | 44.5% / $0.90 | 24% / $0.75 | 29.1% / $1.13 | 20% / $1.00 | 18.8% / $0.75 |
| Türkiye | 29% / $0.38 | 44.5% / $0.90 | 24% / $0.75 | 29.1% / $1.13 | 20% / $1.00 | 18.8% / $0.75 |
| Philippines | 29% / $0.38 | 44.5% / $0.90 | 24% / $0.75 | 29.1% / $1.13 | 20% / $1.00 | 18.8% / $0.75 |
Which duty layers create the gap?
Total rate = the HTS general rate + any applicable Section 301 China tariff + that origin's Section 301 forced-labor tariff. The China lists used in these examples are List 3 +25% (9903.88.03); List 4A +7.5% (9903.88.15). The list follows the code; one tier does not cover all apparel, hats and bags.
The forced-labor tariff tiers in the current catalogue are +10% or +12.5%; China's is +12.5% (9903.05.31). Changing origin generally removes the China-list tariff, but the new origin's applicable surcharge still enters the US duty calculation.
Origin depends on actual production and the applicable origin rules. Changing the shipping port or transshipping through another country does not itself change origin. Compare quotes, lead times, minimum orders and freight as well: duty savings are not the same as a profit increase.
Sources and data date
StoreCalc generated this guide on 2026-10-23 using USITC HTS 2026 Revision 21 and its calculators.
General rates come from product HTS subheadings; China lists and origin surcharges come from chapter 99. Totals, tied lowest-duty origins and per-unit differences are recalculated from the site's data.