HS Codes for Clothing & Apparel
The workhorse codes for t-shirts, sweaters, dresses and footwear — with indicative duty rates across six markets, the FTA routes that cut them to zero, and a worked example showing why origin moves apparel costs more than any other category.
Key takeaways
- Most knitted clothing sits in HS chapter 61 (woven in 62); the workhorse code is 6109.10 for cotton t-shirts.
- Clothing carries some of the highest MFN rates in ecommerce — indicative 16.5% into the US and 12% into the EU/UK for cotton knits.
- Origin can erase that duty: Vietnamese-origin apparel enters the EU at 0% under EVFTA and Australia at 0% under AANZFTA.
- Chinese-origin apparel into the US often carries Section 301 additional duty on top of MFN — check your line on ustr.gov.
Common clothing & footwear HS codes
Indicative MFN duty rates across six markets — before any trade-agreement reduction.
| Product | HS code | 🇺🇸 US | 🇪🇺 EU | 🇬🇧 UK | 🇦🇺 AU | 🇨🇦 CA | 🇯🇵 JP |
|---|---|---|---|---|---|---|---|
| T-shirts (cotton, knitted) | 6109.10 | 16.5% | 12% | 12% | 5% | 18% | 7.4% |
| Knitted sweaters (cotton) | 6110.20 | 16.5% | 12% | 12% | 5% | 18% | 9.1% |
| Women’s dresses (synthetic) | 6104.43 | 16.5% | 12% | 12% | 5% | 18% | 10.9% |
| Footwear (leather upper) | 6403.99 | 10% | 8% | 8% | 5% | 18% | 30% |
| Sneakers (rubber/plastic) | 6404.11 | 20% | 16.9% | 16.9% | 5% | 20% | 8% |
| Rates are indicative MFN for common classifications — the exact line depends on fibre, knit and construction. Click a product to open it in the lookup tool with the six-market comparison and origin planner. | |||||||
Knitted garments live in HS chapter 61, woven in 62, footwear in 64. Within a chapter the code splits by fibre (cotton vs synthetic vs wool) and garment type — a blend change can change the code and the rate.
Worked example — $2,000 of cotton t-shirts
Same shipment, three sourcing choices. Customs value $2,000, HS 6109.10.
| Route | Duty basis | Duty owed |
|---|---|---|
| China → US | 16.5% MFN + Section 301 (indicative 7.5%, List 4A) | $330 + $150 = $480 |
| Vietnam → US | 16.5% MFN (no US FTA) | $330 |
| Vietnam → EU | 0% under EVFTA (vs 12% MFN) | $0 — saves $240 |
Same t-shirts, up to $480 of duty difference on a $2,000 order — that is why origin belongs in the sourcing decision, not the shipping afterthought. Rules of origin for apparel are strict (often yarn-forward); the 0% only applies if the garment qualifies and you hold the proof. Model your own numbers in the Import Duty calculator.
Clothing HS code & duty FAQs
The classification questions apparel sellers ask.
What is the HS code for t-shirts?+
Cotton knitted t-shirts classify under HS 6109.10 (t-shirts, singlets and other vests, of cotton, knitted). Synthetic-fibre t-shirts move to 6109.90. Indicative MFN duty on 6109.10: about 16.5% into the US, 12% into the EU and UK, 5% into Australia — before any trade-agreement reduction.
Why is clothing duty so high compared with other products?+
Textiles and apparel are among the most protected categories in most tariff schedules — many industrial goods enter at 0–5%, while knitted garments commonly carry 10–20% MFN. That is why origin planning (sourcing from an FTA partner) moves the landed cost more for clothing than for almost any other category.
Does the fabric or knit change the HS code?+
Yes — chapter 61 covers knitted or crocheted garments and chapter 62 covers woven ones, and within each chapter the code splits by fibre (cotton vs synthetic vs wool) and by gender/garment type. A cotton hoodie (6110.20) and a synthetic dress (6104.43) carry different codes and can carry different rates, so classify by the actual material composition.
How do I cut the duty on apparel imports legally?+
Source from an origin your destination has a free-trade agreement with, and meet the rules of origin. Examples: Vietnam → EU is 0% under EVFTA (vs 12% MFN); Vietnam or Indonesia → Australia is 0% under AANZFTA; Mexico → US is 0% under USMCA. The saving only applies if the garment genuinely qualifies as originating and you hold the proof.
Look up your exact product
Open the lookup tool pre-filtered — compare six markets, switch origin to see FTA savings, then send the rate to the Import Duty calculator.
How origin changes clothing duty
The MFN rates in the table are only the starting point — the country of origin decides what you actually pay:
- Vietnam → EU: 0% under EVFTA (vs 12% MFN) — the single biggest lever for EU-bound apparel.
- Vietnam / Indonesia / Thailand → Australia: 0% under AANZFTA; China → Australia is also 0% under ChAFTA.
- Mexico → US: 0% under USMCA (vs 16.5% MFN on cotton knits) if yarn-forward rules of origin are met.
- China → US: no FTA — and many apparel lines carry Section 301 additional duty (indicative 7.5%, list-dependent) on top of MFN. Verify your line on ustr.gov.
Rules of origin for apparel are stricter than most categories (often yarn-forward or fabric-forward), so confirm the garment actually qualifies before pricing in the 0%.
More HS Code Lookup guides
Sources & further reading
Disclaimer
SellHandy isn't a customs broker. Rates shown are indicative MFN and trade-agreement figures for common classifications, gathered from official tariff schedules — not a binding classification or a duty ruling. Your exact 8–10 digit line, origin qualification and any Section 301 / anti-dumping measures set the real number. Confirm on the official tariff or with a licensed broker before you rely on it.