Key production numbers
US sourceUse the current USITC Harmonized Tariff Schedule; 2026 revisions continue to change.
EU sourceUse the European Commission Access2Markets portal for tariffs, origin and procedures.
Classification inputsGarment type, knit/woven construction, fibre, gender, use and origin.
Important limitA factory estimate is not a binding customs classification or duty ruling.
Why apparel duty cannot use one percentage
A cotton knit T-shirt, polyester hoodie and woven jacket can fall under different tariff headings and rates. Classification depends on construction, fibre, garment type, gender or age category and sometimes intended use.
Additional measures can also depend on origin, trade programs and the date of entry. Obtain current professional advice before pricing a shipment.
United States planning route
The USITC Harmonized Tariff Schedule sets tariff rates and statistical categories for merchandise imported into the United States. Apparel commonly falls in Chapter 61 for knitted or crocheted garments and Chapter 62 for non-knitted garments, but the complete legal notes and product facts control.
The USITC published multiple HTS revisions during 2026, which is why an old spreadsheet is not a safe source. Use the current HTS and confirm classification with a licensed broker or request a ruling when necessary.
European Union planning route
The European Commission Access2Markets portal provides tariffs, rules of origin, taxes, import procedures and product requirements for goods entering the EU.
The importing member state, VAT treatment, customs value and origin documentation can affect landed cost. Use the exact product and trade route in the official tool.
Prepare classification data before shipping
Collect product name, photographs, knit or woven construction, fibre percentages, lining, coating, gender or age category, intended use, origin and value. Ensure the commercial invoice and labels agree with the actual product.
A vague invoice description such as “clothes” delays review and can lead to incorrect classification. Keep the BOM and approved composition data available.
Duty, tax and Incoterms are separate
A tariff rate is not the entire import cost. Customs value, VAT or sales tax, brokerage, disbursement, inspection, storage and last-mile delivery may also apply.
Incoterms allocate defined responsibilities between seller and buyer but do not change the legal tariff classification. Under DDP, the seller still needs a lawful, practical import arrangement.
Use a landed-cost checkpoint
Before bulk approval, calculate expected product value, freight treatment, duty, tax, brokerage and delivery under low, expected and high scenarios. Update the calculation when classification, destination or route changes.
This guide is general planning information, not legal or customs advice. A licensed broker should confirm the actual entry.
Apparel duty planning inputs
| Input | Why it matters | Evidence |
|---|---|---|
| Construction | Knit and woven chapters differ | Fabric and garment specification |
| Fibre | Subheadings and rates can change | BOM and composition test/data |
| Product type | T-shirt, pullover, trousers or jacket differ | Photos and technical description |
| Gender/age | Some headings are separated | Design and size specification |
| Origin | Trade measures and preferences may apply | Production and origin records |
| Value | Forms the basis for customs valuation | Invoice and assists where required |
Frequently asked questions
What duty rate applies to a hoodie?
It depends on construction, fibre, gender/use, origin and the current tariff schedule.
Are knit and woven garments classified together?
They commonly fall in different HTS chapters and require separate analysis.
Does DDP mean there is no duty?
No. DDP allocates responsibility; duties may still be payable within the agreed arrangement.
Can the factory choose my HS code?
The factory provides product data, but the importer and broker should confirm the legal classification.
Where do I check EU tariffs?
Use the European Commission Access2Markets portal with the exact product and origin.
Why must the rate be rechecked?
Tariff schedules and additional measures can change, including through revisions during the year.
Sources and verification
Official and industry-primary references used to verify standards, regulations and definitions in this guide.
USITC current Harmonized Tariff Schedule ↗USITC 2026 HTS search ↗European Commission importing into the EU ↗U.S. Customs textile import guidance ↗