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US Tariffs on Clothing Imports from China 2026: Cost Framework
By Weavnora · Updated

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What buyers need to know
US tariffs on clothing imports from China 2026 stack in layers: the normal HTS duty, the older 7.5% Section 301 duty and, since July 24, 2026, a 12.5% Section 301 forced-labor duty. For a cotton knit T-shirt that totals about 36.5% of customs value; many common knit lines carry base rates of roughly 15–32% before add-ons.
US tariffs on clothing imports from China 2026 stack in layers: the normal HTS duty, the older 7.5% Section 301 duty and, since July 24, 2026, a 12.5% Section 301 forced-labor duty. For a cotton knit T-shirt that totals about 36.5% of customs value; many common knit lines carry base rates of roughly 15–32% before add-ons.
This guide explains how US duties on Chinese-made clothing are built as of mid-October 2026, and gives a framework for estimating landed cost. Tariff policy has changed several times since 2025, so treat this as a planning tool and confirm every figure with a licensed customs broker, the current Harmonized Tariff Schedule (HTS) published by the US International Trade Commission, and CBP guidance before you price a product. It is not legal or customs advice.
What changed for China apparel tariffs in 2026?
Three events shaped the current picture:
- February 20, 2026: IEEPA tariffs struck down. In *Learning Resources, Inc. v. Trump*, the Supreme Court held that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. CBP stopped collecting IEEPA duties, including the China "fentanyl" duties and the reciprocal duties, on February 24, 2026.
- A temporary Section 122 surcharge of 10% was applied for a limited period and ended at 12:01 a.m. on July 24, 2026.
- July 24, 2026: a new Section 301 action. The US Trade Representative imposed 10% or 12.5% duties on products of 60 economies in its forced-labor investigations. Products of China are assessed an additional 12.5% under HTS heading 9903.05.31, with listed exemptions. CBP issued filing guidance in CSMS #69326983.
The older Section 301 China tariffs from 2018–2019 remain in place. Most apparel is on List 4A, which adds 7.5% under heading 9903.88.15.
How do the duty layers stack?
For a typical garment made in China, think of three ad valorem layers on the customs value, plus fees:
| Layer | Source | How to find it |
|---|---|---|
| Base (general/MFN) duty | HTS chapters 61 and 62 | Look up the 10-digit HTS code for the garment |
| Section 301 China (List 4A) | 2019 USTR action | Check the USITC China tariffs list for your 8-digit code |
| Section 301 forced-labor duty | July 2026 USTR action | 12.5% for products of China unless exempt |
| Merchandise Processing Fee | CBP | Ad valorem with annual minimum and maximum |
| Harbor Maintenance Fee | CBP | 0.125% on ocean shipments |
Antidumping, countervailing or other special duties apply separately when relevant, but they are uncommon for basic apparel.
What drives the base rate for clothing?
The base rate depends on the exact HTS classification, which is driven by:
- Knit or woven: knitted garments fall in chapter 61, woven garments in chapter 62.
- Garment type: T-shirt, sweatshirt, trousers, shirts and so on each have their own headings.
- Fiber content by weight: cotton, man-made fibers, wool or other. The fiber that predominates by weight usually decides the subheading.
- Gender and construction details: some headings split men's and women's garments or specific features.
As an example from the current schedule, cotton knit T-shirts under 6109.10.00 list a 16.5% base rate, while man-made fiber T-shirts under 6109.90.10 list 32%. That difference can matter more than any sourcing discount, so fiber choices deserve attention during development.
Illustrative calculation: one cotton tee
The figures below are illustrative, to show the method. They are not a quote or an average price.
- Assumed customs value per tee (transaction value, typically the FOB price): US$5.00
- Base duty 16.5%: US$0.825
- Section 301 List 4A 7.5%: US$0.375
- Section 301 forced-labor 12.5%: US$0.625
- Total duty per tee: US$1.825 (36.5%), before MPF, HMF, freight, insurance, brokerage and domestic delivery.
On 2,000 tees at that assumed value, duty alone would be about US$3,650. Run the same exercise for each style with your real values and HTS codes.
Have a design in mind? Share it with us for a sample plan and quotation on imported tees and hoodies. Use the RFQ form; our apparel importer programs page lists the fabrics and finishes we work with.
Which other compliance issues affect China apparel?
- Uyghur Forced Labor Prevention Act (UFLPA): goods made wholly or partly in Xinjiang, or by listed entities, are presumed to be made with forced labor and can be detained. Cotton is a high-priority sector, so importers should hold traceability documentation for fiber, yarn and fabric.
- Country of origin: origin for most garments follows US textile rules of origin, generally tied to where the garment is wholly assembled. Shipping through another country does not change origin, and false origin claims carry serious penalties.
- Labeling: fiber content, country of origin and manufacturer identity labeling under FTC textile rules still apply.
- De minimis: duty-free de minimis treatment is suspended for low-value shipments, so small sample or direct-to-consumer shipments also pay duty.
How can importers manage tariff costs legitimately?
- Classify correctly from the start. Ask your broker to review classification during development; a small change in fiber blend or construction can move a product between subheadings.
- Review customs valuation. Make sure assists, such as tooling or artwork you provide, are handled correctly. Ask your broker whether first-sale valuation could apply in a multi-tier supply chain.
- Compare origins honestly. Other countries face their own Section 301 rates and base duties; compare total landed cost, quality and lead time, not tariffs alone. Our Vietnam vs China apparel sourcing guide covers the trade-offs.
- Choose Incoterms deliberately. Our FOB vs DDP pricing guide explains who carries duty risk under each term.
- Consolidate shipments to spread fixed brokerage and fee minimums over more units.
- Ask about duty drawback if you re-export goods.
- Reprice with a buffer, because policy can change again; build your price list around a landed cost model you can update quickly.
Planning checklist for the next order
- [ ] Confirm the 10-digit HTS code for each style with your broker.
- [ ] Check whether each code is on the Section 301 China list and whether any exemption applies.
- [ ] Apply the 12.5% forced-labor layer unless an exemption is confirmed.
- [ ] Add MPF, HMF, brokerage, freight and insurance to your landed cost model.
- [ ] Collect fiber traceability documents for UFLPA.
- [ ] Recheck rates at shipment, since duty applies at the rate in force at entry.
For a line-by-line landed cost template, see our landed cost quote breakdown, and for overlooked items, our hidden costs when sourcing clothing from China.
US tariffs on clothing imports from China 2026: typical specs and key numbers
| Spec | Typical estimate range |
|---|---|
| Cotton knit tee (HTS 6109.10.00) total ad valorem | about 36.5% (16.5% + 7.5% + 12.5%), October 2026 |
| Base HTS rates on many common knit lines | roughly 15–32% depending on fiber and garment |
| Section 301 layers on most China apparel | 7.5% (List 4A) + 12.5% (forced-labor action) |
| Harbor Maintenance Fee (ocean) | 0.125% of cargo value |
| Ocean transit China to US ports | 2–5 weeks port to port |
| Customs clearance with complete documents | 1–5 days, longer if examined |
| Customs examination delay if selected | 3–10 days |
| Collecting UFLPA traceability documents per style | 1–3 weeks |
| Broker review of a new style's classification | 1–3 days |
| Typical factory MOQ per style and color | 100–500 pcs |
| Common cotton knit tee fabric weight | 180–300 GSM |
These are typical industry estimate ranges for planning, not quotes; confirm actual figures with your supplier for your fabric, quantity and destination.
Key takeaways
- As of mid-October 2026, IEEPA tariffs and the Section 122 surcharge are no longer collected.
- China apparel typically stacks the base HTS rate, 7.5% Section 301 List 4A and 12.5% Section 301 forced-labor duty.
- A cotton knit tee under 6109.10.00 totals about 36.5% of customs value before fees.
- Fiber content and classification can move duty more than small price changes.
- Confirm every rate with a licensed broker and official sources before pricing.
Model your landed cost with a manufacturer
Weavnora quotes FOB and supports importers with the documentation needed for classification and traceability. See our apparel importer services or contact us with your styles and destination to build a landed cost estimate with your broker.
Request a quotation for imported tees and hoodies through the Weavnora RFQ form. Include style, GSM, decoration and destination, and see the apparel importer programs page for reference specs.
Buyer questions
Frequently asked questions
What is the total US duty on a cotton T-shirt from China in October 2026?
For HTS 6109.10.00 it is about 36.5% of customs value: 16.5% base, plus 7.5% and 12.5% Section 301 duties, before fees. Confirm with your broker.
Are the IEEPA tariffs still collected?
No. The Supreme Court ruled on February 20, 2026 that IEEPA does not authorize tariffs, and CBP stopped collecting those duties on February 24, 2026.
Does the July 2026 Section 301 duty replace the older China tariffs?
No. It is a separate action that stacks with the existing Section 301 China duties and the normal HTS rate.
Do synthetic garments pay more duty?
Often yes. Many man-made fiber knit lines carry higher base rates; for example, synthetic T-shirts under 6109.90.10 list a 32% base rate.
How can importers manage the tariff cost?
Classify accurately, review valuation and fiber choices, compare origins, and plan pricing with your broker; avoid any origin claims that are not genuine.
Start a sourcing conversation
Share quantity, target GSM, destination and sample requirements.
Start your RFQ →Email files to postmaster@weavnora.com.