Apparel carries some of the highest duty rates in the U.S. tariff schedule. A wrong code means underpaid duties, retroactive bills, and civil penalties under 19 U.S.C. § 1592. Rates run from free to the low-30% range depending on fiber and construction, so the code you assign drives your landed cost. Verify any rate against the live Harmonized Tariff Schedule at hts.usitc.gov before you enter goods.
The fix is a repeatable classification method, not guesswork. This guide shows how to classify a garment step by step, what the duty rates actually are, and how the penalty tiers work.
What Are the Duty Rates and Penalties at a Glance?
U.S. apparel duty rates commonly run from free to over 30%, and misclassification penalties scale with culpability up to the full value of the goods. Cotton knit t-shirts carry 16.5%, and negligence alone can cost twice the unpaid duties. The table below sets the stakes before the how-to.
| Item or tier | Figure | Source |
|---|---|---|
| Cotton knit t-shirts (6109.10.00), Column 1 rate | 16.5% | USITC HTS, retrieved July 2026 |
| Men’s cotton woven trousers (6203.42, other) | 16.6% | USITC HTS, retrieved July 2026 |
| Women’s cotton knit trousers (6104.62, other) | 14.9% | USITC HTS, retrieved July 2026 |
| Negligence penalty ceiling | 2x unpaid duties (or 20% of dutiable value) | 19 U.S.C. § 1592(c) |
| Gross negligence ceiling | 4x unpaid duties (or 40% of dutiable value) | 19 U.S.C. § 1592(c) |
| Fraud ceiling | Full domestic value of the merchandise | 19 U.S.C. § 1592(c) |
What Is an HS Code and How Is It Structured?
The Harmonized System (HS) is the World Customs Organization’s (WCO) six-digit international product nomenclature. The United States extends it to the 10-digit Harmonized Tariff Schedule of the United States (HTSUS), administered by the U.S. International Trade Commission (USITC) and enforced by U.S. Customs and Border Protection (CBP). Only the first six digits match across borders. Everything from digit 7 is national.
The digits read as a hierarchy: chapter (digits 1-2), heading (3-4), subheading (5-6), then national digits 7-10. The HS entered into force on 1 January 1988, covers more than 5,000 commodity groups, and is used by over 200 countries for more than 98% of world merchandise trade, per the WCO. The WCO revises it on a roughly five-year cycle, and HS 2022 is the current edition.
National extensions differ in length past the shared six digits:
| Jurisdiction | Code length | Source |
|---|---|---|
| United States (HTSUS) | 10-digit | USITC |
| EU (Combined Nomenclature / TARIC) | 8-digit CN, 10-digit TARIC | European Commission |
| United Kingdom (UK Global Tariff) | 10-digit | UK HMRC |
| India (ITC (HS)) | 8-digit | India DGFT |
What Do HS Code Chapters 61, 62, and 63 Cover?
Chapter 61 is knitted or crocheted apparel, Chapter 62 is woven (not knitted) apparel, and Chapter 63 is other made-up textile articles and worn clothing. The knit-versus-woven fork is the first and most consequential decision. Get the chapter wrong and you have an automatic misclassification, usually at a different duty rate.
Construction, not appearance, decides the chapter. Many Chapter 61 headings mirror Chapter 62, which makes lookup easier.
| Chapter | Scope | Examples | Source |
|---|---|---|---|
| 61 | Apparel, knitted or crocheted | T-shirts, sweaters, most activewear | HTSUS |
| 62 | Apparel, not knitted (woven) | Woven dress shirts, tailored jackets, jeans | HTSUS |
| 63 | Other made-up textile articles; worn clothing | Bed linen, curtains, used clothing (6309) | HTSUS |
For example, men’s knit shirts sit in 6105 and men’s woven shirts in 6205. Learn one heading and you often know its parallel in the other chapter.
How Do You Classify Apparel HS Codes Correctly?
Apply the WCO’s General Rules of Interpretation (GRI) in order. Most apparel resolves at GRI 1, using the heading terms plus the Section XI and chapter notes. You only move down the rules when a garment could sit under two or more headings. The GRIs are the binding legal method, not a rule of thumb.
The WCO General Rules of Interpretation apply as follows:
| Rule | What it does | Apparel relevance | Source |
|---|---|---|---|
| GRI 1 | Classify by heading terms and Section/Chapter Notes; titles are reference only | Resolves most garments | WCO GRI |
| GRI 2 | Covers incomplete goods and mixtures; points to GRI 3 | Blended-fiber garments | WCO GRI |
| GRI 3(a) | Most specific description wins | Competing headings | WCO GRI |
| GRI 3(b) | Essential character governs mixtures and composites | Multi-fiber garments | WCO GRI |
| GRI 3(c) | Heading last in numerical order breaks a tie | Equally specific headings | WCO GRI |
| GRI 6 | Applies the same method at the subheading level | Choosing the 6-digit code | WCO GRI |
In practice, work the sequence: construction (knit vs. woven), then garment type, then gender or age, then chief fiber by weight, then the national digits 7-10. Validate the result against a CBP ruling before you rely on it.
How Does Fiber Content Determine the HS Code?
Mixed-fiber garments classify under the textile material that predominates by weight, per Section XI, Note 2(A) of the HTSUS. If no material predominates, the heading last in numerical order controls. A 60% cotton / 40% polyester knit t-shirt classifies as cotton and lands in 6109.10. Your declared fiber content must match lab-verifiable composition, because CBP can test the garment.
Do not rely on the sewn-in label. When the blend is close or the composition is unclear, get a lab fiber-content certificate before you enter the goods. Section XI, Note 2(A) is a chief-weight rule stated plainly in the notes, so the analysis is mechanical once you know the true weights.
What Is the Correct HS Code for a Knitted T-Shirt?
Cotton knit t-shirts fall under HS 6109.10, and man-made-fiber knit t-shirts under 6109.90. The full U.S. code is 6109.10.00 for cotton, with the final statistical suffix depending on gender and knit type in the current HTSUS. Woven shirts never sit in 6109; they go to 6205 or 6206.
Common apparel codes, verified against the HTSUS, follow. Where 10-digit suffixes churn, this table stays at the heading or subheading level.
| Category | Code | Description | Source |
|---|---|---|---|
| Cotton knit t-shirts | 6109.10 | T-shirts, singlets, of cotton, knitted | HTSUS |
| Man-made-fiber knit t-shirts | 6109.90 | T-shirts of other textile materials, knitted | HTSUS |
| Sweaters and sweatshirts | 6110 | Sweaters, pullovers, sweatshirts, knitted | HTSUS |
| Men’s shirts (knit / woven) | 6105 / 6205 | Men’s shirts | HTSUS |
| Men’s trousers (knit / woven) | 6103 / 6203 | Men’s trousers | HTSUS |
| Women’s trousers (knit / woven) | 6104 / 6204 | Women’s trousers | HTSUS |
| Hosiery | 6115 | Tights, stockings, socks, knitted | HTSUS |
| Underwear | 6107 / 6108 | Men’s / women’s underwear, knitted | HTSUS |
| Track suits and swimwear | 6112 | Track suits, ski suits, swimwear, knitted | HTSUS |
How Do You Classify Activewear Under the HS?
Most activewear is knit and classifies in Chapter 61 by garment type and fiber, not under a special “activewear” heading. Leggings classify as knit trousers in 6104.6x, and track suits and swimwear both sit in 6112. Synthetic performance fabrics push garments into man-made-fiber subheadings that often carry different rates than cotton, so material still leads over marketing labels.
Compression garments are the classic trap. They are generally not classified as orthopedic articles of heading 9021, because Chapter 90, Note 1(b) excludes them. CBP’s HQ ruling 959399 classified surgical compression stockings under heading 6115, not 9021. When a garment’s classification is genuinely contested, request a binding ruling rather than assuming the favorable code.
What Are the Duty Rates for Apparel Imports?
U.S. apparel duty rates vary widely by fiber and construction, from free to over 30% for some man-made-fiber garments. The code drives the landed cost, so a chapter or fiber error is a direct cost error. Compute duty as customs value multiplied by the Column 1 general rate, and look up every rate at hts.usitc.gov.
These rates were confirmed against the USITC live tariff database in July 2026.
| Garment | HTSUS code | Column 1 general rate | Source |
|---|---|---|---|
| Cotton knit t-shirts | 6109.10.00 | 16.5% | USITC HTS, July 2026 |
| Men’s cotton woven trousers (other) | 6203.42 | 16.6% | USITC HTS, July 2026 |
| Men’s cotton bib and brace overalls | 6203.42 | 10.3% | USITC HTS, July 2026 |
| Men’s down-filled woven trousers | 6203.42 | Free | USITC HTS, July 2026 |
| Women’s cotton knit trousers (other) | 6104.62 | 14.9% | USITC HTS, July 2026 |
Man-made-fiber equivalents commonly carry higher rates than their cotton counterparts, which is why fiber content changes the bill. Confirm the synthetic rate for your exact code at hts.usitc.gov.
What Are the Customs Penalties for a Wrong HS Code?
Under 19 U.S.C. § 1592, CBP penalizes misclassification on a three-tier culpability scale, and you owe back duties plus interest on top of the penalty. The statute prohibits entering merchandise by fraud, gross negligence, or negligence through any material false statement or omission. The ceilings scale sharply with intent.
| Culpability | Maximum penalty | Source |
|---|---|---|
| Negligence | Lesser of domestic value or 2x unpaid duties (20% of dutiable value if duties unaffected) | 19 U.S.C. § 1592(c) |
| Gross negligence | Lesser of domestic value or 4x unpaid duties (40% of dutiable value if duties unaffected) | 19 U.S.C. § 1592(c) |
| Fraud | Full domestic value of the merchandise | 19 U.S.C. § 1592(c) |
The importer of record carries a reasonable-care duty to classify and value goods, under 19 U.S.C. § 1484 as implemented by CBP’s Reasonable Care guidance (revised September 2017). Using a broker does not transfer that liability. A valid prior disclosure under 19 CFR § 162.74, filed before CBP opens a formal investigation, can cap exposure to the loss of revenue plus interest. Operationally, a flag also means shipment holds, daily storage fees, and elevated exam rates on future entries.
How Do You Avoid Customs Audits and Delays on Apparel Imports?
Document a classification process, verify fiber content with lab tests, and lock contested codes with binding rulings. CBP audit risk drops when every entry has defensible reasoning on file. Consistent codes for the same product across shipments matter, because erratic classification of similar goods is a known red flag.
Binding classification rulings are governed by 19 CFR Part 177. A written request from a party with a direct interest produces a ruling that is binding on CBP personnel until modified or revoked. Search precedent first in CBP’s free CROSS database, which held 221,210 rulings as of July 9, 2026, per CBP. Build a documented process: capture product specs at the purchase-order stage, require lab testing when composition is unclear, record your classification reasoning, review codes periodically, and keep a classification database. Classification software can flag inconsistencies, and a licensed customs broker helps, but the reasonable-care duty stays with you.
What Changed for Apparel Classification in HS 2022?
HS 2022 changed little for everyday apparel classifications. The edition carried 351 sets of amendments effective 1 January 2022, of which only 21 touched the textile sector, per the WCO. The headings importers rely on most, including 6109 t-shirts, 6203 men’s woven trousers, and 6104 women’s knit trousers, were left unchanged.
The real apparel-chapter edits were narrow. Headings 62.01 and 62.02 were restructured to a material-only distinction, mirroring 61.01. Subheading 6116.10 was expanded to cover plastic- or rubber-laminated knitted gloves, and subheadings 6210.20 and 6210.30 were aligned with the restructured 62.01 and 62.02. Looking ahead, the WCO pushed the next edition to HS 2028, which enters into force 1 January 2028 with 299 amendment sets. Importers running pre-2022 legacy codes should reconcile to the current edition to avoid silently using retired codes.
How Commenda Helps Apparel Importers Stay Compliant
Correct classification starts with construction and fiber, resolves through the GRI, and stays defensible through documentation and binding rulings. That discipline controls your duty bill and your penalty exposure under 19 U.S.C. § 1592. Duties are only one layer, though. Apparel importers selling into multiple markets also owe sales tax, VAT (value-added tax), and GST (goods and services tax) on top of customs duties.
Commenda’s global indirect tax software tracks registrations, filings, and exposure across jurisdictions, with 100+ ERP, API, and custom integrations so your compliance data stays in one place. Use the Commenda sales tax calculator for instant U.S. rate lookups, and check the U.S. nexus exposure guide if your U.S. sales create state tax obligations.
Book a demo for a free compliance exposure assessment across every market you import into.
