what are import duties on t shirts from china
Duty is the most misunderstood line in an import, and the one that decides whether a FOB price was actually cheap. It is charged on the customs value, at a rate set by classification and origin, and it moves more than any discount you will negotiate.
Send the weight, colour, fit and quantity. We return a unit price per quantity tier within 24 hours.
The tariff schedule classifies apparel by construction: knitted or woven, fibre content, garment type and gender. A cotton knitted t-shirt sits under one heading; a polyester athletic shirt may sit elsewhere with a different rate.
This is why a broker asks for the spec sheet, not the product title. If your supplier has never been asked for a fibre composition, the classification has been guessed.
Under FOB terms the customs value is the goods price. Under CIF it includes freight, so duty is charged on the freight too. That is the hidden cost of a "freight included" quote.
Duty is never charged on your retail price. It is charged on what you declared the goods were worth at import — which makes the declared value a decision, and an auditable one.
A $2.60 FOB tee with $0.55 of freight per piece lands at $3.58 under a 16.5% rate, $4.23 under 41.5%, and $4.55 under 54%.
Those three numbers are not hypothetical ranges: they represent different combinations of base tariff and additional duties that have applied to China-origin apparel in recent years. Which one applies to you depends on the date of import and the classification, which is why no honest supplier prints a single rate.
Misclassification to obtain a lower rate: penalties on examination, and a reclassification that applies retroactively to your entries.
Undervaluation: the duty saved is a few hundred dollars on a first order; the penalty is a multiple of it, and the shipment can be held while it is resolved.
Missing origin documentation: losing a preferential rate you were entitled to, because a certificate was never issued before the vessel sailed.
Two questions: what is the HS code, and what is the declared value per unit. Get both in writing, and pass them to your broker before the goods leave, not after they arrive.
If a supplier cannot answer either, treat the quote as incomplete rather than cheap.
| Duty base | Customs value: goods only (FOB) or goods plus freight (CIF) |
|---|---|
| Classification inputs | Fibre, knit, garment type, gender |
| Scenario landed costs | $3.58 / $4.23 / $4.55 on a $2.60 FOB tee |
| Liable party | Importer of record |
| Broker cost | Per entry, $100–200 plus disbursements |
| Ask for | HS code and declared value per unit, in writing |
It depends on classification, origin and the duties in force on the date of import. Ask a broker with your actual HS code and shipping date.
On CIF terms yes, because freight is part of the customs value. On FOB terms no.
On DDP terms yes, and it will be inside the unit price. Ask for the breakdown so you can see what you are paying.
No. The saving is small relative to the penalty, and the importer of record carries the liability.
For a commercial import, practically yes. The classification risk is yours and it is not worth saving a few hundred dollars.
A fabric swatch and a sewn sample come before the bulk run, and finished goods are photographed before packing.