There is no single tariff on clothing: each market sets a rate per tariff line, and the one that applies depends on how the garment is classified and where it was made, not where it was shipped from. That rate is charged on the market’s own customs value, and import VAT or GST, where the market has one, is added as a separate charge. This guide shows where to look the duty up in the US, the UK, the EU, Canada and Australia, and how each market values the goods. It quotes no rates, because they change.
The short answer
- There is no single clothing tariff: the rate comes from the importing market’s tariff line for the garment, read against the country where it was made.
- Origin means where the garment was made, not where it ships from: leggings made in China stay Chinese goods when they leave from a UK or US warehouse.
- A trade-agreement rate is never automatic: the goods must meet the agreement’s product rule, and the importer must hold the proof of origin it asks for.
- As checked on 22 September 2026, Chinese-origin clothing entering the US can owe additional Chapter 99 duties on top of the HTS General rate [1].
Put your product and destination in the same brief.
Send the style or reference, quantity and destination. Ask for the garment price, delivery term and separately charged costs so you can compare quotations on the same basis.
Why is there no single tariff on clothing?
Three inputs set the duty on a garment. Classification comes first: the first six digits of a tariff code are shared internationally and the rest are national, so the same leggings carry a different full code and rate line in each market [7]. Origin is the country where the garment was made. The customs value is built by each market’s own rule. Change any one of the three and the duty changes.
Classification turns on facts a buyer can document: knitted or woven, fibre content by weight, who the garment is cut for and what it is. The UK tariff’s chapter notes show how literal this gets: chapter 61 covers only knitted or crocheted garments, and a garment that closes left over right at the front counts as men’s unless its cut clearly says otherwise [3].
Where do you look up the duty in each market?
Each official tool needs a code and an origin before it shows the rate that applies to you, and each works from a date: the US schedule in force on 22 September 2026 was Revision 19 of its 2026 edition [1], and the UK tariff shows its measures for a stated date of trade [3]. Read the whole line, footnotes included.
Valuation splits the markets in two. The US, Canada and Australia charge duty on a value without the international freight and insurance [2][8][10]; the UK and the EU include transport and insurance up to their border [4][6]. On the same invoice, the second group applies its rate to a larger number.
Where to look up clothing duty, and what it is charged on
| Market | Official lookup | Duty is charged on | Charged on top |
|---|---|---|---|
| United States | HTS search at hts.usitc.gov: General, Special and Column 2 rates, plus Chapter 99 [1] | Transaction value without international freight and insurance (FOB-type) [2] | Chapter 99 duties for the origin, if listed; no VAT or GST column [1] |
| United Kingdom | UK Integrated Online Tariff, by commodity code with the origin set [3] | Value including transport, insurance and handling to the UK border (CIF-type) [4] | Import VAT, listed on the same commodity page [3] |
| European Union, including Ireland | Access2Markets My Trade Assistant: country from, country to and product code [5] | Value including transport and insurance to the point of entry into the EU (CIF-type) [6] | Import VAT, also based on the customs value [6] |
| Canada | Canadian Customs Tariff, or the CARM Client Portal duties and taxes calculator [7] | Price paid, with transport and insurance counted only to the place of direct shipment [8] | GST on the value for duty plus the duty; any surtax ordered for the goods [7] |
| Australia | ABF Working Tariff, with a separate schedule for each trade agreement [9] | Customs value without freight and insurance from the place of export (FOB-type) [10] | GST on the customs value plus duty plus international transport and insurance [10] |
Shipped from or made in: which country goes into the tariff tool?
Every tool works from the country of origin, and origin follows production, not logistics. The US schedule writes its additional duties for ‘articles the product of’ a country [1], Canada derives the tariff treatment from classification and origin together [7], and the UK tariff changes its measures when the origin changes [3]. A warehouse or fulfilment centre in a third country does not change where a garment was made.
CBP expects clothing importers to know how their goods are made, by whom and where, and to rule out illegal transshipment. It also warns that routing goods made elsewhere through a partner country, or giving them only minor processing or packing there, does not earn a trade-agreement rate [2].
Preferential origin is a stricter test than the label. Under the UK–EU Trade and Co-operation Agreement, the rule for knitted garments pairs knitting the fabric with making up the garment [3], so read the product rule before a lower rate goes into your margin.
Shipped from versus made in: worked examples
| Situation | Origin to enter | What decides the rate |
|---|---|---|
| Made in China, sent to the US from a UK or EU warehouse | China | The US General rate plus the Chapter 99 duties for products of China, as checked on 22 September 2026 [1] |
| Made in China, sent to Canada from a US warehouse | China | No CUSMA claim; China is in no agreement on CBSA’s list, so start from the MFN column [7] |
| US-made and CUSMA-qualifying, shipped directly to Canada | United States | The United States Tariff, with a valid CUSMA certification of origin [7] |
| Knitted and sewn in Italy, imported into the UK | Italy | The UK–EU preference, claimed with a statement on origin or importer’s knowledge [3] |
| Sewn in Italy from fabric knitted in China, imported into the UK | Italy | Preference displayed but likely not claimable, because the rule pairs knitting with making up [3] |
| Made in Vietnam or Japan, imported into the UK | Vietnam or Japan | Bilateral and CPTPP preferences listed, each with its own rule of origin [3] |
| Made in China, imported into Australia | China | The ChAFTA schedule of the Working Tariff, if its rules of origin are met [9] |
What does clothing pay in the US, by country of origin?
Start with the HTS line: the General column holds the normal rate and the Special column lists trade-programme codes. On the knitted apparel lines checked, from women’s synthetic trousers to T-shirts, sweatshirts, swimwear and bras, the Special column included ‘S’ for USMCA goods but no code for China, Vietnam, the UK, the EU or Japan [1]. Then open Chapter 99.
As checked on 22 September 2026, Chapter 99 carried two layers for articles the product of China: a China-specific series whose product list includes those activewear lines, with exclusions granted by the U.S. Trade Representative listed as their own headings, and a country-by-country series in force since 24 July 2026 that covers most products of many trading partners, China included [1]. The table shows how the second series treats each origin.
Two cautions. Some headings stay in the text after they stop applying, marked with a compiler’s note such as ‘provision suspended’, and others apply only within a date window [1]. And every layer is charged on the transaction value without international freight and insurance [2], not on your landed cost.
US: what the schedule showed for apparel by origin on 22 September 2026
| Origin | Trade-agreement code in the Special column | 2026 country heading in Chapter 99 |
|---|---|---|
| China | None | Added on top, alongside the China-specific series [1] |
| Vietnam | None | Added on top of the General rate |
| United Kingdom | None | Added on top; the UK-specific exemptions do not cover apparel |
| EU member states such as Italy and France | None | A floor: lines already at or above it pay the General rate only |
| Japan | None | A floor, working as for EU goods |
| Canada | S or S+, for goods qualifying under USMCA | Not applied to goods entered under a valid USMCA claim; added on top otherwise |
How is import duty calculated in the UK, Ireland, Canada and Australia?
UK: apply the rate for the code and origin to a customs value that includes transport, insurance, loading and handling up to the UK border, plus inland freight in the exporting country [4]. Import VAT is a separate measure on the same commodity page [3]; whether your business can reclaim it is a question for your accountant.
Ireland and the rest of the EU: Ireland applies the EU tariff, so the lookup is Access2Markets with the origin as ‘country from’ and Ireland as ‘country to’ [5]. The customs value includes transport and insurance to the point of entry into the EU and excludes transport after it, and the same value is the basis for import VAT [6].
Canada: the value for duty starts from the price paid, adds transport and insurance only as far as the place of direct shipment, and deducts them beyond it [8]. GST is calculated on the value for duty plus the duty, and any surtax comes on top; CBSA notes that news reports of ‘tariffs’ usually mean surtaxes [7].
Australia: duty is charged on a customs value that excludes freight and insurance from the place of export, while GST is charged on the customs value plus the duty plus the international transport and insurance [10].
Step by step: how to look up the duty for one style
Work style by style, because two garments in one order can sit on different lines. This is general information, not legal or tax advice: the customs authority decides classification, origin and value, and Canada, for one, issues advance rulings that bind the CBSA and the person who receives them [7]. Doing the steps yourself lets you check the broker’s entry rather than take it on trust.
Seven steps from style to duty figure
| Step | What to do | Evidence to keep |
|---|---|---|
| 1. Describe the garment | Record knit or woven, fibre content by weight, intended wearer and garment type | Tech pack and fabric composition |
| 2. Classify it | Find the full national code in the destination’s tariff and read the chapter notes | Code, notes relied on and date checked |
| 3. Fix the origin | Enter the country where the garment was made, never the dispatch country | Factory address and production records |
| 4. Test any preference | Read the agreement’s product rule and proof format before claiming | Statement on origin or certification of origin |
| 5. Build the customs value | FOB-type for the US, Canada and Australia; CIF-type for the UK and EU | Invoice plus freight and insurance bills |
| 6. Add what sits on top | Additional duties for the origin, then VAT or GST on that market’s base | Printout of the tariff line with its measures |
| 7. Re-check before shipping | Repeat the lookup for the entry date, because schedules are revised during the year | Dated screenshot or saved query |
What to put in writing before you ship
Put three things on the purchase order and the commercial documents: the proposed tariff code for each style, the country where the garments were made, and, if a preference will be claimed, who issues the proof of origin and in what form. Ask your broker to confirm the code and the origin treatment before the goods leave, not after the entry is filed.
SEAMDANCE proposes an HS code for each style; treat it as a starting point for your broker, because the declaration and the duty on it stay with the importer. No supplier can change where the goods were made, so cost the duty on that country from the first quote.
Quick answers
Is there a tariff on clothing from China into the US, and how much is it?
Yes. Chinese-origin clothing pays the HTS General rate for its line, and as checked on 22 September 2026 Chapter 99 added two layers for products of China: a China-specific series covering common knitted activewear lines and a country series in force since 24 July 2026 [1]. The amount depends on the exact line, so look it up on hts.usitc.gov for your entry date.
What import duty and VAT apply to clothing from China into the UK?
Set China as the origin in the UK online tariff. On the knitted synthetic trouser code checked on 22 September 2026, it showed the third-country duty and no preference for China [3]. Duty is charged on a customs value that includes freight and insurance to the UK border [4], and import VAT is a separate measure on the same commodity page [3].
What duty applies to clothing traded between the UK and the US?
UK-made clothing entering the US pays the HTS General rate, as the apparel lines checked carried no UK trade-programme code, and as checked on 22 September 2026 a 2026 Chapter 99 heading for UK products applied on top [1]. US-made clothing entering the UK showed the third-country duty and no US preference [3]. Goods merely shipped from either country keep their real origin.
Is there duty on clothing shipped from the US to Canada?
It depends on where it was made. US-originating goods can use the United States Tariff under CUSMA, with a valid certification of origin and direct shipment [7]. Clothing made in China and sent from a US warehouse is Chinese-origin and starts from the MFN column, since China is in no agreement on CBSA’s list. Check CBSA’s customs notices for any surtax [7].
What is the tariff on clothing from Canada to the US?
Canadian-made clothing that meets the USMCA rules is entered under the S or S+ codes of the HTS Special column, and as checked on 22 September 2026 goods entered under a valid USMCA claim were outside the 2026 Chapter 99 heading for Canada [1]. Non-qualifying Canadian goods pay the General rate plus that heading. The UK tariff lists CPTPP and bilateral preferences for Canadian origin [3].
What is the tariff on clothing from Italy, France or elsewhere in the EU?
Into the US, EU-origin clothing pays the HTS General rate; as checked on 22 September 2026, the 2026 Chapter 99 heading for EU goods worked as a floor, so lines already at or above it paid that rate only [1]. Into the UK, the tariff lists an EU preference under the Trade and Co-operation Agreement, but a garment sewn in Italy from imported fabric may fail its product rule [3].
What is the tariff on clothing from Japan or Vietnam?
It depends on the destination. In the US neither origin had a trade-programme code on the apparel lines checked, and as checked on 22 September 2026 the 2026 heading was a floor for Japanese goods and an addition for Vietnamese goods [1]. The UK tariff lists bilateral and CPTPP preferences for both [3], and Australia has agreements with both, including CPTPP and RCEP [9].
Which HS codes are exempt from tariffs?
There is no universal list; each measure sets its own scope. In the US, exemptions from the 2026 country duties are listed product by product in U.S. note 52 to Chapter 99, and China-specific exclusions appear as their own headings [1]. As checked on 22 September 2026, the general exemptions did not include the apparel chapters; the apparel carve-outs were tied to USMCA and CAFTA-DR claims [1].
How is import duty calculated in Australia for clothing from China?
Classify the garment in the ABF Working Tariff. Duty is charged on a customs value that leaves out freight and insurance from the place of export [10]. Goods of Chinese origin can use the ChAFTA schedule if they meet its rules of origin [9]. GST is then charged on the customs value plus the duty plus the international transport and insurance [10].
Can I import clothing from China into the US, the UK or Canada?
Yes, and the method is the same everywhere: classify the garment in the destination’s tariff, record China as the origin, build that market’s customs value and add the charges on top. As checked on 22 September 2026, China had no preference on the UK leggings code [3], appeared in no agreement on CBSA’s list [7], and faced Chapter 99 duties in the US [1].
Sources
- U.S. International Trade Commission — Harmonized Tariff Schedule of the United States, 2026 Revision 19 (General, Special and Column 2 rates; Chapter 99 additional duties by origin, U.S. notes 20 and 52)
- U.S. Customs and Border Protection — Importing into the United States: A Guide for Commercial Importers (transaction value excludes international freight and insurance; origin, reasonable care and transshipment)
- HM Revenue & Customs — UK Integrated Online Tariff, commodity 6104 63 00 00 (measures by country of origin, import VAT, UK–EU rule of origin and proofs of origin)
- HM Revenue & Customs — Delivery costs to include in the customs value (transport, insurance and handling up to the UK border)
- European Commission — Access2Markets FAQ: How can I find the import duty that applies to my product? (My Trade Assistant lookup by origin, destination and product code)
- European Commission, DG Taxation and Customs Union — Customs Valuation Quick Info (transport and insurance to the point of entry into the EU; customs value as the basis for duty and import VAT)
- Canada Border Services Agency — Select the duties and taxes that apply (classification, tariff treatment by origin, proof of origin and direct shipment, GST, surtax, advance rulings)
- Canada Border Services Agency — How to establish the value for duty of imported goods (transport and insurance counted to the place of direct shipment)
- Australian Border Force — Free Trade Agreements (ChAFTA, JAEPA, CPTPP, RCEP and other agreements, with their Working Tariff schedules)
- Australian Border Force — Valuation of imported goods (customs value excludes freight and insurance to Australia; value of the taxable importation for GST)
Sourcing styles for your line? The 2026 catalogue lists every ready-to-develop style — colorways, materials, quote list built in.