The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Example HTS code | 6109.10.00 | USITC HTS |
| MFN (general) duty | 16.5% | USITC HTS |
| Section 301 (China) | 7.5% | USTR China tariffs list (USITC) |
| Heading 9903.05.31 (China) | 12.5% | USITC HTS |
| Import VAT / GST | None at federal level | CBP |
HS chapter hint: chapter 61. The rate belongs to the exact code, not the product name, so check yours.
Worked example
1,000 units at US$2.40 each, US$450 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Goods value (FOB) | 2,400.00 |
| Duty at 36.5% of FOB | 876.00 |
| Freight | 450 |
| Insurance (0.5%) | 12.00 |
| Landed total | 3,738.00 |
| Per unit | 3.74 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
FAQ
What is the US import duty on cotton T-shirts and knit tops from China?
For HTS 6109.10.00, the general rate is 16.5%, Section 301 adds 7.5% and heading 9903.05.31 adds 12.5%, about 36.5% in total on the customs value. Checked on the USITC HTS on 29 Oct 2026. Other codes in chapter 61 carry different rates.
Is the US duty charged on freight?
No. US duty is charged on the transaction value, which normally excludes international freight and insurance. Merchandise processing fees apply to formal entries, and ocean shipments also pay harbor maintenance fees.
Which HS chapter are cotton T-shirts and knit tops in?
Usually chapter 61 (knitted or crocheted apparel). The exact code depends on material and use, for example cotton T-shirts. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on cotton T-shirts and knit tops from China to the UK
- Import duty on cotton T-shirts and knit tops from China to the EU
- Import duty on cotton T-shirts and knit tops from China to Canada
- Import duty on cotton T-shirts and knit tops from China to Australia
More: China to US · China to UK · China to EU · China to Canada · China to Australia