US Import Duty on Cotton t-shirt from China in 2026
Last updated 2026-10-01 · origin code CN · planning estimate
On a $1,000 ocean shipment: customs duty $540.00, MPF $34.58, HMF $1.25, total landed cost $1,575.83.
How the duty stacks
| Layer | Rate |
|---|---|
| MFN (normal trade) rate | 16.5% |
| Forced-labor / security base layer | 12.5% |
| Section 301 (China) | 25% |
| Section 232 (national security) | 0% |
| Total | 54% |
Landed cost at different shipment values
| Declared value | Duty rate | Customs duty | MPF | HMF | Landed cost |
|---|---|---|---|---|---|
| $1,000 | 54% | $540.00 | $34.58 | $1.25 | $1,575.83 |
| $5,000 | 54% | $2,700.00 | $34.58 | $6.25 | $7,740.83 |
| $20,000 | 54% | $10,800.00 | $69.28 | $25.00 | $30,894.28 |
About importing cotton t-shirt from China
US duties on cotton t-shirt are estimated by stacking the product's normal (MFN) tariff with the additional layers that apply to goods from China. In the current 2026 schedule, Apparel & clothing carries an MFN rate of 16.5%, plus a Section 301 China layer and a forced-labor/security base where applicable.
On top of duty, US Customs charges a Merchandise Processing Fee (MPF) of 0.3% (min $34.58, max $670.86, effective 1 October 2026) and, for ocean freight, a Harbor Maintenance Fee (HMF) of 0.1%. The ad-valorem MPF rate is unchanged; only the minimum and maximum rose for fiscal year 2027.
Confirm the exact 10-digit HTS code in the official USITC HTS search.
Frequently asked questions
What is the 2026 US duty rate on cotton t-shirt from China?
The estimated total stacked rate is 54% (MFN 16.5% plus any applicable security/Section 301 layers), before MPF and HMF.
What does it cost to land $1,000 of cotton t-shirt from China by ocean?
Customs duty is about $540.00, MPF $34.58, HMF $1.25, giving a landed cost around $1,575.83 before freight and broker fees.
Are MPF and HMF included in the duty rate?
No. MPF (0.3%, capped $34.58–$670.86) and HMF (0.1%, ocean only) are charged on top of duty.
Related tariff rates
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