Import Duties on Clothing, Shoes & Consumer Goods: 2026 Rate Guide

Import duties on consumer goods are among the most complex and variable in the entire Harmonized Tariff Schedule. A cotton t-shirt pays a different rate than a polyester t-shirt. A leather shoe pays a different rate than a canvas shoe. A handbag made of plastic pays a different rate than one made of textile. And when you layer on Section 301 tariffs for goods sourced from China, effective duty rates can more than double.

For direct-to-consumer brands, these rates directly impact your cost of goods sold and, ultimately, your margins. A 10-percentage-point classification error on a product you import 50,000 units of per year is not a rounding error — it is a six-figure mistake. This guide breaks down duty rates by product category so you can plan accurately and avoid the classification errors that trigger CBP penalties.

How Import Duty Rates Work

Every product entering the United States is assigned a Harmonized Tariff Schedule (HTS) code — a 10-digit number that determines the applicable duty rate. The first six digits are internationally standardized. The last four are U.S.-specific and determine the exact rate you pay.

Duty rates can be expressed in three ways. Ad valorem rates are a percentage of the product's declared customs value (e.g., 16.5%). Specific rates are a fixed amount per unit of measurement (e.g., $0.90 per kilogram). Compound rates combine both (e.g., 8.5% plus $0.56 per pair). Consumer goods frequently use all three structures, which makes duty estimation more complex than simply multiplying a percentage.

The base duty rate — known as the Most Favored Nation (MFN) or Normal Trade Relations (NTR) rate — is what the United States charges on goods from most countries. On top of this base rate, additional tariff programs may apply. Section 301 tariffs on Chinese goods add 7.5% to 25%. Section 232 tariffs apply to steel and aluminum products. Antidumping and countervailing duties apply to specific products from specific countries where unfair trade practices have been determined.

The result is tariff stacking — multiple layers of duties applied to the same product. For DTC brands sourcing from China, tariff stacking is the dominant cost factor in import planning.

Clothing and Apparel Duty Rates

Clothing is classified under HTS Chapters 61 (knitted or crocheted apparel) and 62 (woven apparel). The distinction between knit and woven is one of the most important classification decisions in consumer goods importing, because it determines which chapter your product falls under and can create a duty rate difference of 10 percentage points or more.

How Fiber Content Affects Your Rate

Within each chapter, duty rates vary primarily by fiber content. Cotton garments generally carry lower rates than synthetic (polyester, nylon, acrylic) garments. Silk and wool garments have their own rate structures. The fiber content that constitutes the largest percentage of the garment by weight determines the classification.

The pattern is consistent: synthetic fiber garments pay substantially higher duty rates than cotton equivalents. For a DTC brand importing knit t-shirts, the difference between classifying a cotton-blend shirt at 16.5% versus a predominantly synthetic shirt at 32% is enormous at scale. On a $10 FOB garment imported 100,000 units per year, that 15.5-percentage-point difference equals $155,000 in additional annual duties.

Knit vs. Woven: Why It Matters

The distinction between knit (Chapter 61) and woven (Chapter 62) construction is determined by how the fabric is produced, not by how the garment looks or feels. Knit fabrics are made by interlocking loops of yarn. Woven fabrics are made by interlacing two sets of yarn at right angles.

In practice, many garments that consumers would consider similar — like a casual shirt — can be classified as either knit or woven depending on the fabric. A jersey polo is knit. A button-down Oxford is woven. The duty rates for corresponding garment types in Chapter 61 versus Chapter 62 can differ by 5% to 15%. Accurate classification requires examining the actual fabric construction, not just the garment's appearance.

Footwear Duty Rates

Footwear is classified under HTS Chapter 64, and it has some of the highest and most complex duty rates in the entire tariff schedule. Rates depend on the material of the outer sole, the material of the upper (the part covering the foot), the construction method, and whether the footwear is designed for men, women, or children.

The counterintuitive rate structure in athletic footwear deserves special attention. Cheap athletic shoes (valued under $3 per pair) face the highest duty rate at 48%, while higher-value athletic shoes pay 20%. This is the result of historical tariff negotiations designed to protect domestic manufacturing of lower-end footwear. For DTC brands, this means that inexpensive footwear products can carry disproportionately high duty costs relative to their value.

Footwear classification also involves compound duties. Many footwear categories have rates expressed as a percentage of the declared value plus a specific amount per pair. For example, certain categories may have a rate of "8.5% + $0.90/pair." On a $50 shoe, the compound rate works out to approximately 10.3%. On a $15 shoe, the same rate structure produces an effective rate of 14.5%. The lower the unit value, the higher the effective percentage.

Accessories and Jewelry

Accessories encompass a wide range of products across multiple HTS chapters, each with its own rate structure.

Handbags and Travel Goods (HTS Chapter 42)

Handbags, wallets, backpacks, and travel goods are classified under Chapter 42. Rates vary by material:

• Leather handbags: 5.3%–8%
• Plastic/textile handbags: 16.8%–20%
• Travel bags, textile: 17.6%–20%
• Wallets, leather: 8%
• Backpacks, textile: 17.6%

The material composition of the exterior surface determines classification. A bag that appears to be leather but has a predominantly textile exterior will be classified under the higher textile rate. This is a common misclassification that costs DTC accessory brands money or, worse, triggers CBP penalty actions.

Watches (HTS Chapter 91)

Watches face relatively moderate duty rates of 3.9% to 6.4% for assembled watches, depending on the movement type and case material. Watch bands are classified separately and can carry rates from 2.8% for leather bands to 14% for textile bands.

Sunglasses (HTS Chapter 90)

Sunglasses are classified under heading 9004. Base rates are generally 2% for frames with plastic lenses and 2.5% for prescription-ready frames. These are among the lowest duty rates for consumer accessories, though Section 301 tariffs on Chinese-origin sunglasses add 25% on top.

Jewelry (HTS Chapter 71)

Costume jewelry (non-precious metals and materials) faces duty rates of 3.3% to 11%. Fine jewelry using precious metals or stones has rates ranging from 0% to 6.5%. The distinction between costume and fine jewelry is a classification decision that significantly affects your landed cost.

Home Goods and Decor

Furniture (HTS Chapter 94)

Furniture duty rates are generally moderate at 0% to 6%, depending on the material. Wooden furniture typically falls at 0% to 3.2%. Metal furniture ranges from 0% to 6%. Upholstered furniture (seating with padding) can reach 3.2% to 6%. However, furniture from China faces Section 301 tariffs of 25%, making the effective rate 25% to 31% for Chinese-origin furniture.

Kitchenware (HTS Chapter 73 and 69)

Stainless steel kitchenware (pots, pans, utensils) under Chapter 73 has base rates of 0% to 5.3%. Ceramic kitchenware and tableware under Chapter 69 carries rates of 0% to 9.8%. Cast iron cookware is typically 5.3%. Non-stick cookware may have different rates depending on the coating and base metal.

Decorative Items (Various Chapters)

Home decor is spread across multiple HTS chapters: candles (Chapter 34, rates of 0%–3.4%), glassware (Chapter 70, rates of 0%–22.5%), ceramic decorative articles (Chapter 69, rates of 0%–6%), and textile decorative items like throw pillows and rugs (Chapters 57 and 63, rates of 2.6%–11.3%). The diversity of materials used in home decor means that classification requires careful analysis of each product's composition.

Electronics and Tech Accessories

Electronics present a split duty landscape. Many finished electronic products benefit from the Information Technology Agreement (ITA), which eliminated duties on qualifying technology products. But accessories, peripherals, and components often do not qualify.

ITA-Covered Products (0% Duty)

Under the ITA, the following common e-commerce electronics enter duty-free: laptops and desktop computers, smartphones and tablets, monitors and displays, printers, and most semiconductor components.

Non-ITA Products (Dutiable)

The accessories market — where many DTC electronics brands operate — is not duty-free:

• Phone cases, plastic: 3.4%–5.3%
• Phone cases, leather: 5%–8%
• Headphones and earbuds: 0%–4.9%
• Chargers and power adapters: 0%–3.9%
• Cables and connectors: 0%–3.9%
• Portable batteries/power banks: 3.4%
• Bluetooth speakers: 0%–4.9%
• Smart home devices: 0%–3.9%

While base rates on tech accessories are relatively low, Section 301 tariffs on Chinese-origin electronics accessories add 7.5% to 25%. Given that the vast majority of electronics accessories are manufactured in China, the effective rate for most DTC tech accessory brands is significantly higher than the base rate suggests.

The Tariff Stacking Problem for DTC Brands

Tariff stacking is the compounding effect of multiple tariff programs applying to a single product. For e-commerce brands sourcing from China, tariff stacking in 2026 is the single largest factor affecting landed cost.

Here is how tariff stacking works in practice for common DTC product categories:

For a DTC apparel brand importing synthetic knit products from China, the effective duty rate approaching 40% means that for every $100,000 in product you import, $39,500 goes to duties. If your gross margin target is 60%, duties consume more than half of your margin before you pay for shipping, fulfillment, marketing, or overhead.

This is why DTC brands sourcing from China are exploring origin diversification. Vietnam, Bangladesh, India, and Cambodia offer the same product categories without Section 301 exposure, though each has its own trade program implications and base rate variations.

How HTS Classification Affects Your Rate

Classification is not a formality. It is the single most consequential decision in your import operation. The same physical product can be classified under multiple HTS codes depending on how its characteristics are analyzed, and the rate difference between those codes can be significant.

Knit vs. woven. A casual shirt made of jersey fabric (knit) falls under Chapter 61. The same style made of poplin (woven) falls under Chapter 62. The rate difference for a synthetic shirt can be 5 to 15 percentage points.

Fiber composition. A garment that is 55% cotton and 45% polyester is classified as cotton. The same garment at 55% polyester and 45% cotton is classified as synthetic. The rate difference can be 15 percentage points or more.

Footwear material. A shoe with a leather upper and rubber sole might be classified at 8.5%. Change the upper to textile and the rate jumps to 37.5%. The classification depends on the material composition of the exterior surface of the upper.

Product function. Is a yoga mat an exercise accessory (Chapter 95, 0% duty) or a cellular rubber article (Chapter 40, 4.2% duty)? Is a laptop sleeve a computer accessory (potentially 0% under ITA) or a textile bag (17.6%)? These distinctions determine your rate.

Classification errors account for 42% of all CBP penalty actions. Beyond penalties, misclassification means you are either overpaying duties (costing you margin) or underpaying duties (creating a compliance liability that CBP will eventually find and penalize). Neither outcome is acceptable for a growing DTC brand.

Why Accurate Classification Matters for DTC Margins

DTC brands typically operate on gross margins of 50% to 70%. Import duties directly reduce that margin. For brands sourcing from China, duty costs can represent 15% to 40% of the landed cost of goods — a figure that rivals or exceeds marketing spend as a percentage of revenue.

Accurate classification ensures three things. First, you are not overpaying. If your product qualifies for a lower rate, you should be paying that rate. Second, you are not underpaying. Paying less than you owe creates a contingent liability that compounds with every shipment. When CBP catches the error — and with automated targeting systems, they increasingly do — you owe back duties plus interest plus penalties that can reach four times the underpaid amount. Third, accurate classification lets you build reliable financial models. You cannot forecast COGS, set retail prices, or plan margin if your duty costs are based on incorrect classifications.

Greenwich Mercantile provides expert HTS classification for DTC product catalogs. We review each product's specifications, materials, and construction to assign the correct code, and we maintain your classification catalog as your product line evolves. For a detailed analysis of how customs broker services are priced, see our customs broker cost guide.

For DTC brands specifically dealing with China tariff exposure, we provide classification and duty planning services designed to optimize your landed cost within the bounds of accurate, compliant classification.

This guide reflects U.S. import duty rates as of April 2026. Duty rates are subject to change through legislative action, trade agreements, and executive orders. Importers should verify current rates through CBP and consult with a licensed customs broker for product-specific classification.