What are the current Section 301 tariff rates on Chinese apparel? Which HTS codes are affected? Here's exactly what importers need to know.
If you import apparel from China, you're dealing with some of the highest combined duty rates in the U.S. tariff schedule. Section 301 tariffs add 7.5% to 25% on top of already-substantial MFN duty rates—pushing total duties on Chinese clothing and textiles well above 30% in most cases.
This guide breaks down the exact rates, which HTS codes are affected, and what strategies apparel importers are using to manage their exposure in 2026.
Current Section 301 Tariff Rates on Chinese Apparel
Most apparel from China falls under Section 301 List 3 or List 4A, which means:
| Section 301 List | Tariff Rate | Key Product Coverage |
|---|---|---|
| List 3 | 25% | Many textile and apparel products |
| List 4A | 7.5% | Additional apparel items not on Lists 1-3 |
The exact rate depends on which list your product's HTS code appears on. The distinction matters—it's the difference between a 7.5% and 25% additional tariff.
How Section 301 Stacks on Top of Regular Duties
Section 301 tariffs are additional—they're added to the standard MFN (Most Favored Nation) duty rate. Here's what that looks like for common apparel categories:
| Product | HTS Code | MFN Duty | Section 301 | Total Duty |
|---|---|---|---|---|
| Men's cotton t-shirts | 6109.10.00 | 16.5% | 7.5% | 24.0% |
| Women's synthetic blouses | 6206.40.30 | 26.9% | 7.5% | 34.4% |
| Cotton denim jeans | 6203.42.40 | 16.6% | 7.5% | 24.1% |
| Polyester jackets | 6202.93.45 | 27.7% | 7.5% | 35.2% |
| Knit sweaters (synthetic) | 6110.30.30 | 32.0% | 7.5% | 39.5% |
| Silk scarves | 6214.10.10 | 1.2% | 7.5% | 8.7% |
| Cotton socks | 6115.95.90 | 13.5% | 7.5% | 21.0% |
| Men's wool suits | 6203.11.30 | 20.2% | 25% | 45.2% |
| Leather gloves | 4203.29.30 | 14.0% | 25% | 39.0% |
| Underwear (synthetic) | 6108.22.90 | 16.0% | 7.5% | 23.5% |
Note: These are representative rates. Actual rates depend on the exact 10-digit HTS classification, fiber content, construction method, and garment specifications. Always verify against the current HTS.
The Fentanyl Tariff Reduction
As part of the November 2025 U.S.-China trade agreement, the "fentanyl tariffs" on Chinese imports were reduced by 10% through November 10, 2026. This reduction applies broadly to Chinese-origin goods, including apparel.
What this means for apparel importers: The effective Section 301 rate may be lower than the published list rate during this temporary reduction period. However, this expires November 10, 2026—plan for rates to return to full levels.
Which HTS Chapters Cover Apparel?
Apparel and textiles from China are primarily classified in these HTS chapters:
Chapter 61: Knitted or Crocheted Apparel
- T-shirts, polo shirts, tank tops
- Sweaters, cardigans, pullovers
- Underwear, sleepwear, hosiery
- Knitted dresses, skirts, shorts
- Activewear and sportswear
Chapter 62: Woven (Not Knitted) Apparel
- Suits, blazers, jackets
- Dresses, skirts, trousers
- Shirts and blouses
- Coats and outerwear
- Woven shorts and swimwear
Chapter 63: Made-Up Textile Articles
- Bedding and household textiles (not technically apparel but often imported by apparel companies)
- Textile bags and accessories
Chapter 42: Leather Goods
- Leather jackets and clothing
- Leather accessories and gloves
Chapter 64: Footwear
- While not apparel per se, footwear is often sourced alongside apparel from China
- Also subject to Section 301 tariffs
The Exclusions Situation for Apparel
As of February 2026, the 178 tariff exclusions extended through November 10, 2026 include some textile and apparel products. However, apparel exclusions are limited.
How to Check for Exclusions
- Identify your exact HTS code (all 10 digits matter)
- Check USTR's published exclusion lists at ustr.gov
- Read the exclusion language carefully — exclusions are product-specific, not code-specific
- Verify the exclusion is current — some have expired and been renewed, others have not
Common Apparel Products with Historical Exclusions
Some textile inputs and specific apparel items have received exclusions in past rounds. These tend to be:
- Products with limited domestic manufacturing alternatives
- Inputs for U.S. manufacturing (fabrics, yarns, specialty textiles)
- Products where the tariff caused disproportionate harm relative to trade objectives
If your product previously had an exclusion that wasn't renewed, you may want to file comments when USTR opens the next exclusion process.
Strategies Apparel Importers Are Using in 2026
1. Sourcing Diversification
The most common strategy: move production out of China to avoid Section 301 entirely.
Popular alternative sourcing countries for apparel:
| Country | Advantages | Considerations |
|---|---|---|
| Vietnam | Established apparel industry, competitive labor costs | Some capacity constraints, potential future tariff risk |
| Bangladesh | Lowest cost for basics, strong in knits | Infrastructure limitations, compliance concerns |
| India | Diverse capabilities, growing capacity | Quality consistency, longer lead times |
| Cambodia | Growing apparel sector, favorable trade status | Smaller scale, fewer specialty capabilities |
| Indonesia | Good for sportswear and activewear | Rising costs, logistics complexity |
| Mexico (USMCA) | Duty-free under USMCA, proximity, speed | Higher labor costs, limited textile capacity |
Critical warning on origin shifting: Simply routing goods through a third country doesn't change their origin. CBP actively investigates transshipment. For goods to qualify as a different origin, they must undergo substantial transformation in the new country. For apparel, this generally means the garment must be cut and sewn in the claiming country.
2. Tariff Engineering
Modifying products to fall under different HTS codes with lower duty rates:
- Fiber content adjustments: Changing the percentage of fiber types can shift a garment from one HTS subheading to another with a different duty rate
- Construction changes: Switching from woven to knit (or vice versa) moves products between Chapter 61 and Chapter 62, which have different rate structures
- Functional additions: Adding features that reclassify a garment (e.g., a jacket with a removable lining may classify differently than one without)
Caution: Tariff engineering must result in genuine product changes. Creating sham modifications solely to avoid tariffs can be treated as evasion by CBP.
3. First Sale Valuation
If you buy from a middleman (trading company) who buys from the factory, you may be able to declare the lower "first sale" price (factory to middleman) as the customs value instead of the higher middleman-to-you price.
Requirements:
- The first sale must be an arm's-length transaction
- The goods must be destined for export to the U.S. at the time of the first sale
- You must have adequate documentation (invoices, purchase orders, proof of payment between parties)
For a product with 30%+ total duty, reducing the declared value by even 15-20% through first sale valuation saves significant money.
4. Foreign Trade Zones (FTZ)
FTZs allow you to defer or reduce duties:
- Inverted tariff benefits: If the finished garment has a higher duty rate than its components, you can zone in components and manufacture in the FTZ, paying the lower component rate
- Re-export: If some inventory is re-exported, no U.S. duties are owed on those goods
- Cash flow: Duties are deferred until goods leave the FTZ and enter U.S. commerce
5. Duty Drawback
If you re-export apparel or use imported textiles in products that are exported, you can recover up to 99% of duties paid through the drawback program.
This is particularly relevant for apparel companies that:
- Export a portion of their production
- Supply international retailers from U.S. distribution centers
- Return defective goods to the country of origin
The November 2026 Cliff
All 178 tariff exclusions expire November 10, 2026. The temporary fentanyl tariff reduction also expires on this date.
If exclusions are not renewed:
- Products currently benefiting from exclusions will see their effective rate jump by 7.5-25%
- The cost impact will hit immediately
- No phase-in period is expected
What smart importers are doing now:
- Modeling cost scenarios with and without exclusions
- Building 25% tariff rates into long-term sourcing contracts
- Diversifying supply chains so no single product is 100% dependent on a Chinese source
- Engaging trade associations to lobby for exclusion renewal
Calculating Your True Landed Cost
For apparel from China, your total landed cost includes much more than the purchase price:
| Cost Component | Typical Range |
|---|---|
| FOB price | Base cost |
| Ocean freight | 3-8% of FOB |
| Insurance | 0.3-0.5% of CIF |
| MFN duty | 5-32% of value |
| Section 301 tariff | 7.5-25% of value |
| Merchandise Processing Fee | 0.3464% (min $33.58, max $614.35) |
| Harbor Maintenance Fee | 0.125% of value |
| Customs broker fee | $50-200 per entry |
Example calculation for a $100,000 shipment of synthetic women's blouses (6206.40.30):
| Component | Amount |
|---|---|
| FOB value | $100,000 |
| Ocean freight + insurance | $5,000 |
| Customs value | $105,000 |
| MFN duty (26.9%) | $28,245 |
| Section 301 (7.5%) | $7,875 |
| MPF (0.3464%) | $363.72 |
| HMF (0.125%) | $131.25 |
| Broker fee | $150 |
| Total landed cost | $141,764.97 |
| Effective duty rate | 34.7% |
That's over $41,000 in duties and fees on a $100,000 shipment. Getting your HTS classification wrong—even by a single digit—can swing this number by thousands of dollars.
Key Dates for Apparel Importers in 2026
| Date | Event | Impact |
|---|---|---|
| Ongoing | Phase One compliance review | Potential for additional actions |
| November 10, 2026 | Exclusions expire | Rates increase for excluded products |
| November 10, 2026 | Fentanyl tariff reduction expires | Effective rates increase across the board |
| January 1, 2027 | Additional scheduled increases | Some product categories face higher rates |
The Bottom Line
Apparel from China faces combined duty rates of 20-45% in 2026, with Section 301 adding 7.5-25% on top of already-high MFN rates. These tariffs aren't going away.
The apparel importers who succeed in this environment:
- Know their exact HTS codes and which Section 301 list applies
- Actively pursue exclusions when processes open
- Diversify sourcing to reduce dependence on any single country
- Use every legal tool available — first sale, FTZ, drawback, USMCA
- Plan for the November 2026 cliff when exclusions may expire
The ones who struggle treat tariffs as a fixed cost rather than a manageable variable.
Accurate HTS classification is the foundation of tariff management. TariffLens uses AI to help apparel importers find the right codes in seconds—so you know exactly what you owe and can identify savings opportunities before your goods ship.