HS Codes for Textiles & Clothing

What HS code should I use for cotton T-shirts?

Cotton T-shirts and singlets are classified under HS 6109.10.00. This heading covers T-shirts, vests, singlets and similar garments of cotton, knitted or crocheted. EU import duty is 12%. US import duty is 16.5% (plus potential Section 301 surcharges if manufactured in China). UK: 12% but many qualifying origins get 0% under UK's GSP scheme.

How are textile goods classified — by fibre or by type?

Both matter. The HS classification of textiles follows a hierarchy: (1) fibre composition (cotton vs synthetic vs wool); (2) product form (yarn, woven fabric, knitted fabric, made-up garment); (3) specific garment type (T-shirts, trousers, jackets). Classification starts with the fibre content at every level — a cotton woven fabric and a polyester woven fabric fall under different chapters even though both are woven fabrics.

Is Portugal known for textile manufacturing?

Yes — Portugal has one of Europe's strongest textile and clothing manufacturing sectors, concentrated in the Braga-Guimarães-Barcelos triangle (Minho region). Portugal produces high-quality cotton fabrics, technical textiles, knitwear and finished garments. Major brands (Zara/Inditex, H&M, luxury houses) source from Portuguese mills. Portuguese-origin textiles qualify for EU preferential origin and benefit from 0% intra-EU trade.

What are the Rules of Origin for EU textiles under FTAs?

EU FTAs (CETA with Canada, EU-South Korea, EU-Vietnam, etc.) typically require double transformation for textiles: (1) yarn must be spun in the EU, (2) fabric woven in the EU from that yarn, (3) garment cut and sewn in the EU from that fabric. Importing fabric from outside the EU and sewing it in Portugal does NOT produce an EU-origin garment under most FTAs. The exception is some bilateral cumulation provisions.

Do EU textiles face duties when exported to the USA?

Yes — there is no EU-USA Free Trade Agreement. EU-origin textiles and clothing face full US MFN duties: fabrics typically 7–12%, garments 12–32% depending on fibre composition and garment type. A cotton T-shirt from Portugal faces 16.5% US import duty. Compare this with zero-duty access for Mexican garments under USMCA — a significant competitive disadvantage for European exporters to the US market.

How do I find the correct HS code for textiles or fabric using official tools?

Use the EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric) and browse Chapters 50–63. Classification follows a strict hierarchy: (1) identify fibre type (cotton Chapter 52, wool Chapter 51, silk Chapter 50, synthetic Chapters 54–55, blended by dominant fibre); (2) determine product form (yarn, woven fabric, knitted fabric, made-up textile article, finished garment); (3) identify specific garment or article type. For UK: gov.uk/trade-tariff. For USA: hts.usitc.gov. For complex blended fabrics or multi-component garments, request a Binding Tariff Information (BTI) ruling for legal certainty on classification.

What happens if textiles are declared with the wrong HS code?

Textile misclassification consequences are significant given EU duty rates of 8–12%. Common frauds include declaring blended synthetic fabrics as cotton to use a lower-duty code, or declaring finished garments as fabric. Post-clearance demands for additional duty plus interest and penalties can cover 3–5 years of prior shipments. For USA imports, textile misclassification can involve both HTS duty differences and country-of-origin manipulation — US CBP runs dedicated textile enforcement programmes given the historic frequency of misclassification fraud in this sector. Fibre content lab testing is routinely used by customs to verify declared fibre composition.

How does country of origin affect import duty on textiles?

Country of origin is critical for textiles due to the complexity of FTA and GSP schemes. Bangladesh, Cambodia and other EBA-eligible developing countries benefit from 0% EU duty under GSP. Vietnam benefits from EVFTA reduced rates. Turkey: EU-Turkey Customs Union gives 0% for textiles. Chinese textiles: full EU MFN (8% fabrics, 12% garments). Rules of Origin for FTA preference in textiles are strict — 'double transformation' (yarn spun in origin country, woven into fabric, then sewn into garment in origin country) is typically required. A Bangladesh garment must use yarn that was spun and then woven and sewn entirely in Bangladesh to qualify for 0% EU duty.

Are there anti-dumping duties on textiles from China in the EU?

The EU currently maintains fewer anti-dumping duties on Chinese textiles than in previous decades — many earlier measures have expired. However, specific technical textile categories may have current ADD measures — always check TARIC. More relevant for Chinese textiles entering the EU is REACH enforcement on azo dyes and restricted substances, EU Textile Labelling Regulation compliance, and product safety requirements for technical textiles. USA: Section 301 tariffs on Chinese textiles of 7.5–25% are the most significant current trade measure on Chinese-origin textile and clothing shipments to the US market.

How does the EU-UK TCA affect textile trade between EU and UK?

Under EU-UK TCA, EU-origin textiles — double transformation (yarn spun and fabric woven in EU, garment made in EU) — qualify for 0% UK import duty instead of 12% UK MFN for non-preferential garments. This benefits Portuguese and other EU textile manufacturers significantly. However, the double transformation rule means textiles assembled in Portugal from imported Asian fabric do NOT qualify as EU-origin for TCA purposes. Exporters must hold documentary evidence of EU origin — supplier declarations, EUR.1 movement certificates — to claim TCA preference at UK customs. Without documentation, the full 12% UK MFN rate applies.

What REACH restrictions apply to textile products sold in the EU?

Several REACH Annex XVII restrictions apply to textiles: azo colorants releasing certain carcinogenic aromatic amines above 30 mg/kg are prohibited in textile articles in direct skin contact; nonylphenol ethoxylates (NPE) are restricted to below 0.01% in textile articles; certain PFAS water-repellent coatings face increasing EU restrictions; formaldehyde content limits apply to textiles for sensitive uses. REACH Article 33 requires suppliers to communicate SVHC (Substances of Very High Concern) presence above 0.1% by weight to downstream customers and consumers on request. EU importers are responsible for REACH compliance of all textiles placed on the EU market, regardless of where they were manufactured.

What USA Section 301 tariffs apply to Chinese textiles and clothing?

Chinese-origin textiles face Section 301 additional tariffs across Chapters 50–63. Fabrics (Chapters 50–60): generally 7.5–25% additional duty on top of standard MFN (7–12%). Garments (Chapters 61–62): 7.5–25% additional depending on specific heading. Synthetic fibre categories from China can face combined duty rates of 30–57% entering the USA. This dramatically shifted US apparel sourcing from China toward Bangladesh, Vietnam, Cambodia, Indonesia and Mexico. EU-origin textiles are not subject to Section 301. Portuguese textile manufacturers have gained US market share as China-tariff-free alternatives, though they compete against lower-cost Southeast Asian producers on price.

How should textiles be declared on a commercial invoice for international shipping?

A textile commercial invoice must include: HS code (e.g., 6109.10.00 for cotton T-shirts), precise product description with fibre composition by percentage (e.g., '100% cotton single jersey T-shirt' or '60% cotton / 40% polyester fleece hoodie'), gender and age classification (men's, women's, unisex, children's), declared value per unit, country of origin (country of manufacture), net weight, fabric weight in grams per square metre (for fabric), and quantity in pieces (for garments) or metres or kilograms (for fabric). USA customs requires country of origin on a label sewn into each individual garment — a physical requirement in addition to the invoice declaration.

What is the difference between 6-digit, 8-digit and 10-digit HS codes for textiles?

The 6-digit HS code (e.g., 6109.10 for cotton T-shirts) identifies the product internationally. EU CN8 extends to 8 digits (e.g., 6109.10.00) for duty assessment. TARIC 10-digit adds EU-specific measures. USA HTS 10-digit codes (e.g., 6109.10.00.13 for men's T-shirts of combed cotton yarns) have more granular sub-categorisations than EU codes — differentiating by fibre type, weave construction, weight per m² and gender. The USA HTS for textiles is notoriously detailed. Always use the full 10-digit HTS for USA-bound textile shipments as the rate can differ significantly by sub-heading. Use EU CN8 (8-digit) for EU customs declarations.

What are the e-commerce IOSS rules for textiles sold to EU customers from outside the EU?

EU IOSS (Import One-Stop Shop) applies to B2C clothing and textile sales under €150 per parcel from non-EU sellers to EU consumers. IOSS allows VAT collection at the point of checkout, with the parcel clearing EU customs without additional duty or VAT charges on delivery. For clothing orders under €150, customs duty is also waived under the EU de minimis threshold (€150 customs value). For orders over €150, full EU customs duty (12%) and import VAT apply at the border. Many non-EU clothing brands have registered for IOSS to avoid the customer experience damage caused by unexpected customs charges on delivery. IOSS registration can be arranged via an EU-based fiscal intermediary.