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Eco Vira
Logistics7 min read

Import Duties and HS Codes: What Apparel Buyers Actually Need

The wrong HS code gives you the wrong duty, and the wrong duty gives you a landed cost you cannot defend. Here is how to set the code that matches your order.

Marek Dvořák · Head of QualityPublished

Every garment entering a country is classified by an HS code — a six- to ten-digit number that tells the customs authority what the item is and what duty it pays. For apparel, the HS code is mostly about fibre content, construction and knitting, and a single code mistake can move your duty by several points.

How the classification works

  • **Chapter 61** — knitted or crocheted apparel and clothing accessories.
  • **Chapter 62** — apparel and clothing accessories not knitted or crocheted (woven).
  • Within each chapter, the code goes by garment type (shirt, trouser, jacket, dress...) and then by fibre content.

A cotton knit polo and a polyester knit polo sit in different codes and often carry different duties. A shirt made of a cotton-poly blend is classified by the dominant fibre in most jurisdictions.

What buyers must get right

  • The HS code on the commercial invoice and packing list must match the actual garment.
  • The duty rate you use to build your landed cost must match that code for your country of import.
  • The origin (where the garment was made) and the fibre origin can affect preferential rates if a trade agreement applies.

Why it matters

A miscoded shipment can mean duty underpaid (a customs finding and back-duty later) or duty overpaid (lost margin you will not get back). The difference between a correct and incorrect HS code can be several hundred dollars per container at the wrong rate.

The HS code is not a detail you sort out at the port. It is set with the factory and the forwarder before the container leaves, and it drives the landed cost you build before you commit to the run.

How we handle it

We document the HS code, the composition and the origin for every order, and supply it with the commercial invoice and packing list. If a preferential rate applies under a trade agreement, we flag it at the sourcing stage so the landed cost reflects the right duty.

Tags

  • hs code
  • import duty
  • customs
  • tariff
  • apparel

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