Apparel & Clothing Tariffs 2026: US Rates by Country and Fabric
Apparel is one of the most heavily tariffed categories in the entire US import system, even before Trump-era additions. Base MFN rates run 12-32% depending on fabric and construction, and the reciprocal baseline plus Section 301 on Chinese goods can push the effective rate above 60% on common garments. This guide breaks down the math by fabric, by country, and by retailer scenario.
Why apparel tariffs are uniquely high
US textile and apparel tariffs have been protected for decades to preserve domestic mill capacity. Base MFN rates are by construction:
| Fabric type | Typical base MFN |
|---|---|
| Cotton knit (T-shirts, polos) | 16.5% |
| Wool/cashmere | 16-21% |
| Silk | 0-7.5% |
| Synthetic knit (polyester, nylon) | 32% |
| Cotton woven (shirts, denim) | 16.5-19% |
| Synthetic woven | 27-32% |
| Leather | 0-10% |
| Footwear (athletic) | 10-20% (varies) |
Country-by-country cumulative rates (cotton knit T-shirt example)
| Country | Base MFN | Section 301 | Reciprocal | Cumulative |
|---|---|---|---|---|
| China | 16.5% | 7.5% | 30% | ~54% |
| Vietnam | 16.5% | 0% | 20% | ~37% |
| Bangladesh | 16.5% | 0% | 37% | ~53% |
| Cambodia | 16.5% | 0% | 10% | ~27% |
| India | 16.5% | 0% | 26% | ~43% |
| Indonesia | 16.5% | 0% | 32% | ~49% |
| Honduras (CAFTA-DR) | 0% (preference) | 0% | 10% | ~10% |
| Mexico (USMCA-qualifying, yarn-forward) | 0% | 0% | 0% | 0% |
| Mexico (non-qualifying) | 16.5% | 0% | 25% IEEPA | ~42% |
| Turkey | 16.5% | 0% | 10% | ~27% |
USMCA's yarn-forward rule (Mexico's huge advantage)
To qualify under USMCA preference for apparel, goods must meet the yarn-forward rule:
- Yarn must be produced in a USMCA country
- Fabric must be woven/knit in a USMCA country
- Garment must be cut and sewn in a USMCA country
When met, the duty rate is 0%. For a brand sourcing $1M of cotton T-shirts: Mexico USMCA-qualifying = $0 duty; China = ~$540,000 duty. The yarn-forward rule is the single biggest decision in apparel sourcing strategy in 2026.
See our USMCA guide for the full qualification process.
Trade preference programs (additional carve-outs)
| Program | Eligible countries | Apparel benefit |
|---|---|---|
| USMCA | Mexico, Canada | 0% with yarn-forward |
| CAFTA-DR | Honduras, Guatemala, El Salvador, Nicaragua, Costa Rica, Dom. Rep. | 0% with regional inputs |
| AGOA | Sub-Saharan Africa (select countries) | 0% on most apparel |
| GSP | Various developing countries | Limited apparel inclusion |
| HOPE/HELP | Haiti | 0% on apparel |
The Shein/Temu reality
For online fast fashion buyers, the rate impact is highly visible since the May 2025 end of de minimis for Chinese goods. See our Shein, Temu & AliExpress Tariffs 2026 guide for the per-platform breakdown.
Sourcing shift patterns 2024-2026
Major apparel brands have rebalanced sourcing:
- From China to Vietnam, Bangladesh, India — primary shift
- From China to USMCA Mexico — for fast-turn programs needing speed
- From China to CAFTA-DR — for cotton basics
- From China to Africa (AGOA) — limited but growing
- Domestic US — limited capacity but expanding for premium basics
Retailer cost impact
| Retailer type | China sourcing share (typical) | Estimated 2026 cost impact |
|---|---|---|
| Fast fashion (Shein, H&M, Zara) | 30-60% | +18-30% on China-sourced SKUs |
| Mass market (Target, Walmart apparel) | 40-50% | +15-25% on affected SKUs |
| Premium brands | 15-30% | +12-20% on affected SKUs |
| Athletic (Nike, Adidas) | Already shifted to Vietnam pre-2025 | Minimal (Vietnam 20% reciprocal absorbed) |
| Vertically integrated (Uniqlo) | 50-70% | +25-30% on affected SKUs |
Strategic response for apparel importers
- Audit yarn-forward eligibility for Mexican sourcing — biggest single cost reducer.
- Verify HTS classification — small construction differences move rates significantly.
- Consider CAFTA-DR for cotton basics — Honduras and Guatemala have strong cotton T-shirt capacity.
- Diversify across Vietnam + India + Bangladesh to spread tariff risk.
- For Chinese-origin specialty items: try Section 301 exclusions for unique categories without US production.
- Use our duty calculator to model country alternatives.
Frequently asked questions
What is the tariff on Chinese apparel in 2026?
For typical knit cotton apparel: 16.5% base MFN + 7.5% Section 301 + 30% reciprocal = ~54% cumulative. Synthetic fabrics often run 32% base MFN, pushing landed cost higher.
Why are textile MFN rates so high?
US textile and apparel MFN rates have historically been the highest of any industrial category (12-32% baseline) to protect domestic textile manufacturing. This is a holdover from 20th-century policy.
Does Vietnamese apparel face Section 301?
No. Section 301 is China-specific. Vietnam pays base MFN + 20% reciprocal baseline (no 301).
What's the yarn-forward rule?
USMCA's rule: yarn, fabric, and garment must all be produced in USMCA countries to qualify for 0% duty. The single biggest sourcing decision in apparel.
Are footwear and accessories the same as apparel?
Footwear has its own HTS chapter (64) with separate rates (typically 10-20%). Bags, belts, leather goods have their own categories.
Can I claim drawback on apparel tariffs?
Yes for re-exports. See our drawback guide.