How it works: US import duty on apparel
How to use the calculator, where each duty layer comes from, and what the result does and doesn't include.
How to use it
- Pick the product, then men's, women's or babies', and knit or woven. Not sure which one? See knit or woven below, use the AI prompts to have an assistant find the code, or browse all products and codes.
- Pick the main fabric. A blend is classified by the fiber with the largest share by weight: 60% cotton, 40% polyester counts as cotton.
- Pick the country of origin: where the garment was cut and sewn, not where it ships from.
- Enter the customs value per unit and the quantity. Customs value is usually the FOB price, without international freight or insurance.
- Pick how it ships. Ocean freight also pays the Harbor Maintenance Fee; air and express don't.
How it's calculated
Duty = customs value × (general rate + each additional rate) + any per-kg duty
Shipment total = duty + Merchandise Processing Fee + Harbor Maintenance Fee
Cost per unit = shipment total ÷ quantity
Example: 500 cotton T-shirts from China by ocean, $5 each. The value is $2,500.00; duty at 36.5% is $912.50; at $2,500 or less it's an informal entry, so MPF is $2.77; HMF is $3.13. The shipment total is $918.40, or $1.84 per unit.
Additional duties depend on the country of origin. This is what each country adds on top of the general rate. China's Section 301 tariff depends on the list a code is on: most apparel and home textiles are List 4A, hats and bags List 3, and codes only on the suspended List 4B pay none:
| Country of origin | Section 301 China tariff | Section 301 forced-labor tariff | Total additional |
|---|---|---|---|
| China | +7.5% (List 4A, 9903.88.15) or +25% (List 3, 9903.88.03) | +12.5% (9903.05.31) | +20% or +37.5% |
| Vietnam | n/a | +12.5% (9903.05.84) | +12.5% |
| Bangladesh | n/a | +10% (9903.05.26) | +10% |
| India | n/a | +10% (9903.05.44) | +10% |
| Cambodia | n/a | +10% (9903.05.28) | +10% |
| Pakistan | n/a | +10% (9903.05.62) | +10% |
| Indonesia | n/a | +10% (9903.05.45) | +10% |
| Sri Lanka | n/a | +10% (9903.05.72) | +10% |
| Thailand | n/a | +12.5% (9903.05.77) | +12.5% |
| Türkiye | n/a | +12.5% (9903.05.79) | +12.5% |
| Philippines | n/a | +12.5% (9903.05.64) | +12.5% |
Knit or woven
Knit fabric is made of interlocking loops and stretches; T-shirts, sweatshirts, polos, leggings and joggers are usually knit, HTS chapter 61. Woven fabric interlaces two sets of yarn; dress shirts, jeans, trousers and windbreakers are usually woven, chapter 62. Knit and woven trousers have different codes and rates.
Fees
- Merchandise Processing Fee: 0.3464% of value on formal entries over $2,500, with a $34.58 minimum and $670.86 maximum; $2.77 on informal entries up to $2,500. Rates from October 1, 2026.
- Harbor Maintenance Fee: 0.125% of value, ocean shipments only.
Not included
- International freight, insurance and US inland freight
- Customs broker and forwarder fees
- State and local sales tax
- Antidumping and countervailing duties (rare for garments, possible for some fabrics and trims)
- Origin rulings: origin follows the substantial transformation rule; for multi-country production, ask a customs broker
Where the data comes from
- General rates come from the USITC Harmonized Tariff Schedule: chapters 61 and 62 (apparel), 63 (home textiles), 65 (hats) and heading 4202 (bags), currently 2026 Revision 21.
- Additional duties come from HTS chapter 99: the Section 301 China list each code is on (U.S. note 20: List 3 is 9903.88.03, +25%; List 4A is 9903.88.15, +7.5%; List 4B is suspended) and 9903.05.20 to 9903.05.84 (the Section 301 forced-labor tariff for each country, since July 24, 2026). U.S. note 52(a) sets how they stack.
- Every time the site is built, the build checks that each code exists in the official schedule, that it is on at most one active Section 301 China list and not in the four-year-review increases (U.S. note 31), that each country has exactly one forced-labor heading, and that no code appears in any country's exemption list. If any check fails, the site is not published.
- MPF and HMF amounts come from CBP notices and change every October 1.
This is an estimate, not a customs ruling. The right code depends on fiber content, knit or woven construction, gender and use; 23%+ wool, water-resistant fabrics, hand-loomed goods and other special cases can use other codes. Confirm with a licensed customs broker before you import.