HTS code for clothing and apparel (2026)
Most everyday clothing and apparel falls across several headings in Chapters 61 and 62 of the HTSUS depending on the garment type, fiber content, construction method, gender and age of the intended wearer. For example, men's cotton denim trousers land at 6203.42.45.11 at a general rate of 16.6%, while women's knitted man-made fiber blouses fall under 6106.20.20.10 at 32%. The single attribute that most often moves a garment to a different line is the chief fiber content by weight.
All lines shown here carry a Section 301 Chapter 99 provision 9903.88.15 adding +7.5% for goods of Chinese origin, reported as a separate line on the entry.
Candidate HTS lines for clothing and apparel
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 6203.42.45.11 | Blue denim (347) (doz., kg) Trousers, bib and brace overalls, breeches and shorts: › Of cotton: › Other: › Other: › Other › Other: › Men's trousers and breeches: Use when: Men's cotton trousers or breeches in blue denim fabric, not classified as recreational performance outerwear. | 16.6% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6203.42.45.18 | Other (347) (doz., kg) Trousers, bib and brace overalls, breeches and shorts: › Of cotton: › Other: › Other: › Other › Other: › Men's trousers and breeches: Use when: Men's cotton trousers or breeches in a fabric other than blue denim or corduroy, not classified as recreational performance outerwear. | 16.6% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6203.42.45.06 | Corduroy (347) (doz., kg) Trousers, bib and brace overalls, breeches and shorts: › Of cotton: › Other: › Other: › Other › Other: › Men's trousers and breeches: Use when: Men's cotton trousers or breeches in corduroy fabric, not classified as recreational performance outerwear. | 16.6% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6203.42.07.16 | Other (347) (doz., kg) Trousers, bib and brace overalls, breeches and shorts: › Of cotton: › Recreational performance outerwear: › Other: › Other › Other: › Men's trousers and breeches: Use when: Men's cotton trousers or breeches designated as recreational performance outerwear, in a fabric other than blue denim or corduroy. | 16.6% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6110.20.20.10 | Men's (345) (doz., kg) Of cotton: › Other › Other: › Sweaters: Use when: Men's cotton sweaters, pullovers, sweatshirts, waistcoats or similar knitted or crocheted articles. | 16.5% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6106.20.20.10 | Women's (639) (doz., kg) Of man-made fibers: › Other Use when: Women's knitted or crocheted blouses or shirts of man-made fibers, not containing 23 percent or more by weight of wool or fine animal hair. | 32% | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 6110.30.30.59 | Other (639) (doz., kg) Of man-made fibers: › Other: › Other: › Other › Other: › Other: › Women's or girls': Use when: Women's or girls' sweaters, pullovers, sweatshirts, waistcoats or similar articles of man-made fibers, knitted or crocheted. | 32% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6204.42.30.60 | Girls' (336) (doz., kg) Dresses: › Of cotton: › Other: › Other › Other: › Other: Use when: Girls' cotton dresses, not corduroy, not multi-color warp or filling, and not containing 36 percent or more by weight of flax fibers. | 8.4% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6209.20.50.35 | Sets (239) (doz., kg) Of cotton: › Other: › Other Use when: Cotton clothing sets for babies, classified as babies' garments and clothing accessories. | 9.3% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) |
| 6107.21.00.20 | Boys' (351) (doz., kg) Of cotton Use when: Boys' cotton underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns or similar articles, knitted or crocheted. | 8.9% | Free (AU,BH, CL,CO,IL,JO, KR,MA,OM, P,PA,PE,S,SG) |
| 6108.31.00.20 | Girls' (351) (doz., kg) Of cotton Use when: Girls' cotton slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns or similar articles, knitted or crocheted. | 8.5% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) |
| 6203.19.10.10 | Jackets imported as parts of suits (333) (doz., kg) Suits: › Of other textile materials: › Of cotton Use when: Jackets imported as parts of men's cotton suits, classified under suits of other textile materials of cotton. | 13.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.15 Section 301 China, +7.5%, applies to 6203.42.45.11, 6203.42.45.18, 6203.42.45.06, 6203.42.07.16, 6110.20.20.10, 6106.20.20.10, 6110.30.30.59, 6204.42.30.60, 6209.20.50.35, 6107.21.00.20, 6108.31.00.20, 6203.19.10.10 9903.88.15 Explained: Section 301 China List 4, 7.5% Duty Rate
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
Classification of clothing begins with construction method. Garments that are knitted or crocheted fall in Chapter 61 (for example, 6106.20.20.10 for women's knitted blouses of man-made fibers, or 6110.20.20.10 for men's cotton sweaters). Garments that are woven, or otherwise not knitted or crocheted, fall in Chapter 62 (for example, 6203.42.45.11 for men's woven cotton denim trousers).
Within the correct chapter, the classifier checks the chief fiber content by weight. Cotton, man-made fibers, wool or fine animal hair, and other textile materials each lead to different subheadings and different rates. A women's knitted blouse of man-made fibers containing 23 percent or more by weight of wool or fine animal hair moves from 6106.20.20.10 (32%) to 6106.20.10.10 (14.9%). A cotton dress containing 36 percent or more by weight of flax fibers shifts to 6204.42.20.00 at 5.5% rather than the standard 8.4%.
Next the classifier checks gender and age. Men's cotton trousers sit in heading 6203; women's and girls' dresses sit in heading 6204; babies' garments sit in heading 6209. Within men's cotton trousers, the fabric construction (blue denim at 6203.42.45.11, corduroy at 6203.42.45.06, other at 6203.42.45.18) and whether the article qualifies as recreational performance outerwear (shifting to the 6203.42.07 series) determine the final 10-digit statistical number.
Finally, whether pieces are imported as parts of a suit (jackets at 6203.19.10.10, trousers at 6203.19.10.20, waistcoats at 6203.19.10.30) controls classification for suit components. Confirm any borderline determination in the current HTSUS or with a licensed broker.
Common mistakes
- Classifying a knitted garment under Chapter 62 instead of Chapter 61 because it looks like a woven article: the construction method, knitted or crocheted versus woven, controls the chapter, not the appearance.
- Using the men's trouser line for a garment marketed to boys: the statistical suffix differs, for example boys' blue denim recreational performance trousers report under 6203.42.07.36, not the men's line 6203.42.07.11.
- Omitting Chapter 99 provision 9903.88.15 on a separate entry line for goods manufactured in China: the +7.5% Section 301 duty applies on top of the general column 1 rate and must be filed separately.
- Applying a standard cotton-dress rate of 8.4% to a cotton dress containing 36 percent or more by weight of flax fibers: that article belongs at 6204.42.20.00 at a general rate of 5.5%.
- Filing suit components (jacket, trousers, waistcoat) each under stand-alone garment headings when they are imported together as parts of a suit: parts of suits have their own statistical suffixes under 6203.19.10 at 13.2%.
Frequently asked questions
What is the HTS code and duty rate for men's blue denim jeans?
Men's blue denim cotton trousers and breeches (not recreational performance outerwear) are classified under 6203.42.45.11. The general column 1 rate is 16.6%. Imports from countries listed in the special rate column, including AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S and SG, may qualify for a free rate. Confirm eligibility in the current HTSUS.
What does the Chapter 99 provision 9903.88.15 mean on my clothing entry?
Provision 9903.88.15 is a Section 301 China duty heading. When it is attached to a classification, goods of Chinese origin owe an additional duty of +7.5% on top of the general column 1 rate. It must be reported as its own separate line on the entry alongside the underlying classification heading.
What HTS code covers women's knitted blouses made of polyester or other man-made fibers?
Women's knitted or crocheted blouses and shirts of man-made fibers that do not contain 23 percent or more by weight of wool or fine animal hair are classified under 6106.20.20.10. The general column 1 rate is 32%. If the blouse contains 23 percent or more by weight of wool or fine animal hair, it moves to 6106.20.10.10 at a general rate of 14.9%.
Is there a different code for girls' dresses versus women's dresses?
Yes. Within heading 6204.42, girls' cotton dresses (for example, other construction at 6204.42.30.60) carry a general rate of 8.4%. The distinction between women's and girls' sizing controls which statistical suffix applies. Confirm the correct suffix in the current HTSUS or with a licensed broker.
What code applies to babies' cotton clothing sets?
Cotton clothing sets for babies are classified under 6209.20.50.35 as babies' garments and clothing accessories. The general column 1 rate is 9.3%, and the Section 301 provision 9903.88.15 applies an additional +7.5% for goods of Chinese origin.
How does the recreational performance outerwear designation affect men's cotton trouser classification?
Men's cotton trousers that qualify as recreational performance outerwear are classified in the 6203.42.07 series rather than the 6203.42.45 series. Both series carry the same general rate of 16.6%, but the statistical suffix and textile quota category differ. Whether a specific article meets the recreational performance outerwear description should be confirmed in the current HTSUS or with a licensed broker.