Apparel and textiles · Chapters 50 to 63
Importing apparel and textiles into the United States
Apparel has some of the highest base duties in the tariff, and in 2026 most origins also pay a Section 301 duty. Allied CHB, a licensed customs broker, classifies each style, checks origin and labels, and files the entry.
Agencies
Which agencies regulate apparel and textiles?
- CBP
Classification, origin and duty
CBP checks the HTS number and the country of origin under 19 CFR 102.21. For most garments cut and sewn from fabric, origin is the country where the garment was wholly assembled. For knit-to-shape goods, origin is where the parts were knit. - FTC
Fiber content and care labels
The Textile Fiber Products Identification Act sets the label content. Labels show fiber content by percentage, the country of origin, and the maker's or seller's name or RN number (16 CFR 303.16). Most garments also need a permanent care label (16 CFR Part 423). CBP enforces the fiber label at entry (19 CFR 11.12b). - CBP
UFLPA and withhold release orders
Under the UFLPA, goods made wholly or in part in Xinjiang, or by a listed entity, are presumed made with forced labor. Cotton is a high-risk input. CBP also detains garments of named factories under withhold release orders, such as two factories in Jordan in June 2026. - CPSC
Flammability and children's wear
Clothing textiles must meet the flammability standard in 16 CFR Part 1610. Children's sleepwear has its own standards. Children's clothing needs a Children's Product Certificate, and CPSC eFiling of certificate data began on July 8, 2026. - CBP
Trade preference programs
Goods that qualify under USMCA, CAFTA-DR, AGOA or the Haiti HOPE and HELP programs can enter free or at a lower rate. AGOA and the Haiti programs run through December 31, 2026. - USDA AMS
Cotton assessment
CBP collects the cotton research and promotion assessment on imported cotton and cotton-containing goods (7 CFR 1205.510). The rates for each HTS number changed on March 1, 2026.
HTS and duties
Which HTS chapters and duties apply in 2026?
| HTS | Goods | Base duty | Chapter 99 duties in effect (September 26, 2026) |
|---|---|---|---|
| 6109.10 | T-shirts, singlets and tank tops of cotton, knit | 16.5% | China: 7.5 percent (List 4A). Forced labor duty applies. |
| 6110.20, 6110.30 | Sweaters, pullovers and sweatshirts of cotton; of man-made fibers | 16.5%; 32% (most lines) | China: 7.5 percent (List 4A). Forced labor duty applies. |
| 6203.42, 6204.62 | Men's and women's cotton trousers, jeans and shorts, woven | 16.6% (most lines) | China: 7.5 percent (List 4A). Forced labor duty applies. |
| 6302 | Bed, table, toilet and kitchen linen | 2.5% to 20.9% | China: 7.5 percent (List 4A). Forced labor duty applies. |
| 5208 | Woven cotton fabric | Free to 14.7% | China: 25 percent (List 3). Forced labor duty applies. |
Base duty is the column 1 general rate in the Harmonized Tariff Schedule. A trade agreement can lower it. The rate for your goods depends on the full 10-digit number and the country of origin.
- For goods of the EU and Taiwan, the forced labor duty tops up the base rate to 10 percent. For Japan, South Korea and Switzerland it tops up to 12.5 percent. Most apparel already has a higher base rate, so these goods often pay no forced labor duty.
- CAFTA-DR textiles and apparel that enter free do not pay the forced labor duty (9903.05.95). This covers Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras and Nicaragua. USMCA goods of Canada and Mexico that enter free are also exempt. Apparel of Jordan in the listed subheadings is exempt (9903.06.20).
- USTR said it will set tariff-rate quotas for Bangladesh, Cambodia, Indonesia and Malaysia when feasible, tied to their use of U.S. cotton and textile inputs. Ask us for the current status before you book.
- There are no textile quotas on WTO members today. The HTS still shows a textile category number on each apparel line, for example 347 for men's cotton trousers. The categories are used for trade data and for preference limits under trade agreements.
Section 301 forced labor duty: 10 or 12.5 percent since July 24, 2026
USTR set an extra duty on goods of 60 economies (HTS 9903.05.20 to 9903.05.84). For example, goods of China, Hong Kong, Vietnam and Thailand pay 12.5 percent. Goods of India, Bangladesh, Indonesia and the United Kingdom pay 10 percent. Canada and Mexico pay 10 percent, except on goods that enter free under USMCA.
For the EU and Taiwan, the duty tops up the base rate to 10 percent. For Japan, South Korea and Switzerland, it tops up to 12.5 percent. Products listed in U.S. note 52 and goods properly entered under Chapter 98 do not pay it. CBP guidance, CSMS 69326983.
What else changed in 2026
IEEPA duties ended in February 2026. CBP refunds them with interest through CAPE declarations in the ACE Portal. IEEPA refunds.
The 10 percent Section 122 surcharge applied from February 24 to July 24, 2026. Section 301 duties on goods of China and Section 232 duties still apply where the actions say so. Section 301 China duties add to the forced labor duty. Goods under the Section 232 duties on metals, vehicles and parts, wood products and semiconductors do not pay the forced labor duty (9903.05.90).
Checklist
What documents do I need?
Commercial invoice with fiber breakdown
Fiber content by weight for the whole garment and for the outer shell, knit or woven, and gender. 19 CFR 141.89 lists the details CBP expects on apparel invoices.
Style details
Style number, description, photos or tech packs, quantity and unit price.
Factory and origin facts
Name and address of each factory, where the fabric was made, and where the garment was cut and sewn. We use them for the manufacturer ID and the origin.
Label photos
Photos of the fiber, origin, RN and care labels. We check them against 16 CFR Part 303 before arrival.
Cotton supply chain records
For cotton goods: yarn and fabric mill names, purchase orders and proof of cotton origin, in case of a UFLPA review.
Power of attorney and bond
A signed customs power of attorney and a customs bond. You can sign our power of attorney online.
Holds
What causes holds?
UFLPA detention
CBP detains goods it links to Xinjiang cotton or a listed entity. The importer must show clear and convincing evidence to get them released. Requests go through the CBP Forced Labor Portal, required since January 21, 2026.Withhold release order
CBP detains goods of factories under a withhold release order. The importer can export the goods or ask CBP to review evidence that they were not made with forced labor.Incorrect or missing labels
CBP can let the importer relabel under customs supervision (19 CFR 11.12b). Goods released before the correction can be recalled to CBP custody, with liquidated damages if they are not returned.Origin and transshipment
CBP checks where the garment was really assembled. A false origin changes the duty and can lead to penalties.Incomplete invoices
A missing fiber breakdown or construction detail often leads to a CBP request for information. We answer it with you.Classification disputes
Knit or woven, fiber by weight and gender decide the rate. Men's cotton trousers are 16.6 percent, but most synthetic trousers are 27.9 percent.
Process
How do we clear it?
- YouBefore shipping
Send the style data
Send the invoice, fiber content, construction and factory details for each style.
- Allied
Classify each style
We assign the 10-digit HTS number and category, and we check the base rate and the Chapter 99 duties for the origin.
- Allied
Check labels and forced labor risk
We review the label photos and flag cotton or other inputs that can trigger a UFLPA review.
- AlliedBefore arrival
File the entry
We file the entry in ACE with any preference claim and the right Chapter 99 numbers.
- You
Answer CBP requests
If CBP asks for records, send them to us. We prepare and file the response.
- AlliedAfter release
Entry summary and duty
We file the entry summary, pay the duty by ACH and track liquidation.
Request: Apparel and textile import clearance
Quote on request
Questions
Importing apparel and textiles: common questions
Are there quotas on clothing imports?
There are no textile quotas on WTO members today. Some trade programs, such as USMCA and the Haiti HELP program, still cap how much apparel can enter at the preferential rate.
Which country is the origin of a garment?
Under 19 CFR 102.21, a garment cut and sewn from fabric generally takes the origin of the country where it was wholly assembled. A knit-to-shape sweater takes the origin of the country where its panels were knit. Some flat goods, such as bed linen and scarves, take the origin of the country where the fabric was made.
What labels must clothing have?
Fiber content by percentage, the country of origin, and the name or RN number of the maker or dealer (16 CFR 303.16). Most garments also need a permanent care label (16 CFR Part 423). Goods must be labeled when imported, unless they are not yet in the form sold to consumers (19 CFR 11.12b).
Does the Section 301 forced labor duty apply to clothing?
Yes, for goods of the 60 listed economies. Goods of China pay 12.5 percent plus the 7.5 percent List 4A duty on most apparel. Goods of Vietnam pay 12.5 percent. Goods of Bangladesh, India, Indonesia and Cambodia pay 10 percent. CAFTA-DR textiles that enter free and USMCA goods that enter free are exempt.
How do I prepare for a UFLPA review?
Keep records that trace the cotton from the gin to the finished garment: mill names, purchase orders, invoices, transport documents and production records. CBP publishes UFLPA guidance on the documents it expects.
Do AGOA and the Haiti HOPE and HELP programs still apply?
Yes. A law signed on February 3, 2026 extended AGOA and the Haiti HOPE and HELP programs through December 31, 2026. It also allowed refunds of duty paid during the lapse that began on October 1, 2025. The deadline for those refund requests was August 2, 2026.
Importing clothing or textiles? Send us a style list.
Call (908) 291-8001 or email info@alliedchb.com
Last reviewed September 26, 2026. This page explains customs rules in general terms. It is not legal advice. Duty rates and CBP procedures change often, and we confirm the figures for your shipment in writing before you commit.