Import & Export 10 min readJune 10, 2025

Import Duty on Clothing from India to USA — HTS Codes, CBP Process & Landed Cost

The exact rates, codes, and cost structure US brands need before committing to an Indian manufacturer. No generic advice — real numbers.

One of the first questions US fashion brands ask before sourcing from India: what will I actually pay in customs duties, and what does my total landed cost look like? Getting this wrong means your margins disappear at customs.

How US clothing imports are taxed

The US charges import duties based on the Harmonized Tariff Schedule (HTS). Every garment has an HTS code that determines its duty rate, calculated on the customs value — your FOB price, not including shipping or insurance. Unlike China, Indian garments carry no Section 301 surcharges — only the standard MFN rate.

HTS codes and duty rates by category

CategoryHTS CodeDuty Rate
Women's T-shirts (cotton, knit)6109.10.0016.5%
Women's hoodies / sweatshirts (cotton)6110.20.2017.4%
Women's nightwear (cotton, knit)6108.31.008.9%
Women's nightwear (MMF)6108.32.0016%
Women's woven dresses (cotton)6204.41.308.4%
Women's woven blouses (cotton)6206.30.3015.4%
Men's joggers / sweatpants (cotton)6103.42.1014.9%
Kids' pyjamas (cotton)6111.20.308.9%

HTS classification is specific — when in doubt, use a licensed US customs broker. Misclassification leads to delays or penalties.

Is there a GSP benefit for India?

India's GSP benefits were suspended in June 2019 and have not been reinstated as of 2025. Indian garments pay standard MFN rates — no Section 301 surcharge like China, but no GSP exemption either.

What CBP requires

Commercial Invoice
Seller, buyer, goods description, value, HTS code, country of origin, payment terms
Packing List
Cartons, pieces per carton, gross/net weight, dimensions
Bill of Lading / Airway Bill
Issued by the freight forwarder or airline
Certificate of Origin
Confirms goods manufactured in India — issued by your manufacturer
ISF (sea only)
Filed 24 hours before loading — handled by your forwarder

A real landed cost breakdown

Example: 500 women's cotton nightwear sets (top + bottom), sea freight to LA.

Cost itemPer pieceTotal (500 pcs)
FOB price (India ex-factory)$10.00$5,000
Sea freight (shared container)$1.20$600
Marine insurance (0.5%)$0.05$25
US import duty (8.9% on FOB)$0.89$445
Customs broker fee$0.30$150
Inland freight to warehouse$0.40$200
Total landed cost$12.90$6,447

On a $10 FOB nightwear set, landed cost is approximately $12.90 — a 29% markup from factory door to your warehouse. Air freight adds roughly $2–4 per piece more than sea, but cuts transit from 3 weeks to 3–5 days.

Practical tips

  • Get your HTS code confirmed by a licensed broker before your first shipment — it's quick and inexpensive, and wrong classification costs far more later
  • Use a freight forwarder with specific India experience and a network in Delhi (IGI) or Mumbai (JNPT)
  • Factor in seasonal freight fluctuations — book containers 6–8 weeks ahead for holiday-season delivery
  • Keep ISF filings accurate — errors attract a $5,000 penalty per violation

Export Documentation Included

Every shipment we dispatch internationally includes commercial invoice, packing list, Certificate of Origin, and airway bill or bill of lading. Export hub: IGI Airport Delhi (air), JNPT Mumbai (sea).

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Frequently asked questions

What is the import duty on clothing from India to the USA?

Duty rates vary by HTS code and fabric. Cotton nightwear is around 8.9%, cotton T-shirts 16.5%, hoodies 17.4%, and most woven cotton garments fall between 8–16%. Synthetic and MMF garments are taxed higher, often 16–32%. There is no Section 301 surcharge on Indian goods, unlike China.

Does India get GSP duty-free treatment in the US?

No. India's GSP benefits were suspended in June 2019 and have not been reinstated as of 2025. Indian garments pay standard MFN duty rates — no Section 301 surcharge like China, but no GSP exemption either.

What documents does CBP require to import clothing from India?

A commercial invoice, packing list, bill of lading or airway bill, Certificate of Origin, and for sea shipments an Importer Security Filing (ISF) 24 hours before loading. Fabric content must be declared accurately on care labels.

How much higher is landed cost than FOB price?

Typically 25–35% above FOB once freight, duty, insurance, and customs broker fees are added. On a $10 FOB nightwear set shipped by sea, landed cost is commonly around $12.50–$13.

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