Fabric, yarn, garments and made-up articles — Chapters 50 to 63 of the Harmonised System cover the full textile supply chain.
Textile and clothing goods are classified across Chapters 50 to 63 of the Harmonised System. The classification depends on the fibre composition (cotton, wool, silk, synthetic, blended), the form of the material (yarn, woven fabric, knitted fabric, made-up article), and the specific garment type. Import duties on textiles are among the higher rates in both the EU and USA: EU MFN rates typically range from 6.5% to 12% on fabrics and 12% on most garments. The USA applies 0–32% depending on fibre and garment type. Rules of origin for textiles are particularly strict under most FTAs — typically requiring double transformation (yarn to fabric to garment in the FTA territory). Portugal has a significant textile manufacturing sector, particularly in the Braga/Guimarães region, producing high-quality cotton and technical fabrics.
Import duty rates shown for the EU (from non-EU), UK (from non-UK), and USA (from non-USA). Intra-EU shipments have 0% duty.
| HS Code | Product description | EU duty | UK duty | USA duty | Notes |
|---|---|---|---|---|---|
| 5208.21.00 | Plain woven cotton fabric, bleached, ≤100g/m² (single yarn) | 8% | 0% | 7.9% | Lightweight plain cotton fabric — common for shirting |
| 5208.31.00 | Plain woven cotton fabric, dyed, ≤100g/m² | 8% | 0% | 8.5% | Dyed cotton fabric — most common fabric export from Portugal |
| 5210.11.00 | Plain woven cotton/synthetic blend fabric, <85% cotton, unbleached | 8% | 0% | 8.5% | Polycotton blends — very common in garment manufacturing |
| 5407.61.10 | Woven fabric, ≥85% filament nylon/polyamide, unbleached or bleached | 8% | 0% | 8.8% | Nylon/polyamide fabric — technical textiles, sportswear |
| 5407.69.10 | Other woven fabric of polyamide filaments, unbleached or bleached | 8% | 0% | 8.8% | Blended synthetic woven fabrics |
| 5512.11.00 | Woven fabric ≥85% polyester staple fibres, unbleached or bleached | 8% | 0% | 12% | Polyester fabric — workwear, upholstery, sportswear |
| 6001.10.00 | Long pile knitted or crocheted fabric (terry towelling type) | 8% | 0% | 10% | Terry/velour fabric — towels, bathrobes in fabric form |
| 6001.92.00 | Other knitted/crocheted fabric, of man-made fibres | 8% | 0% | 10% | Knit fabric in manmade fibres — jersey, interlock |
| 6109.10.00 | T-shirts, singlets — cotton | 12% | 0% | 16.5% | Cotton T-shirts — one of the most common garment HS codes |
| 6109.90.20 | T-shirts, singlets — wool or fine animal hair | 12% | 0% | 17.6% | Merino/wool T-shirts and base layers |
| 6110.20.10 | Jerseys/pullovers of cotton | 12% | 0% | 15.9% | Cotton knitwear — sweatshirts, hoodies (without zipper) |
| 6203.42.55 | Men's trousers/breeches of cotton (not bib and brace) | 12% | 0% | 17.6% | Men's cotton trousers/jeans (depends on construction) |
Duty rates are indicative based on standard MFN (Most Favoured Nation) tariffs. Actual rates may vary by country of origin and applicable trade agreements. Always verify with the official tariff database of the destination country.
EU MFN tariffs on textiles and clothing are significant: fabrics typically 8%, garments typically 12%. Many developing countries benefit from EU GSP (Generalised Scheme of Preferences) giving 0% or reduced rates. EU-Vietnam FTA gives Vietnamese textiles reduced rates. Textile Rules of Origin under EU FTAs are among the strictest — 'double transformation' is typically required (yarn → fabric → finished garment, all within the FTA territory). Portuguese textile exports within the EU: 0% intra-EU. Exports to USA: US duties on EU textiles are 8–32% with no EU-USA FTA.
Post-Brexit UK Global Tariff: UK set 0% on most textile fabrics and significantly reduced rates on garments, unlike the EU's higher rates. This makes the UK one of the more open textile import markets. UK-EU TCA gives EU-origin textiles 0% in UK subject to Rules of Origin (typically double transformation for garments). UK GSP (DCTS — Developing Countries Trading Scheme) gives preferential rates for developing country textiles.
USA applies significant MFN duties on textiles: fabrics 7–12%, garments 0–32% depending on fibre. Cotton T-shirts (6109.10): 16.5%. CAFTA/USMCA give 0% for eligible Central American and North American garments under yarn-forward Rules of Origin. EU-origin textiles face full MFN duty in USA (no EU-USA FTA). Under Section 301, some Chinese-origin textiles face additional 7.5–25% tariffs.
Fibre content declaration is critical for textile classification — the HS code depends on the predominant fibre by weight. Test certificates (fabric composition lab reports) may be requested by customs authorities in the USA and some other markets.
Double transformation Rule of Origin: for garments to qualify as EU/Portuguese origin (e.g. for GSP claims by a developing country buying from Portugal), the garment must typically be cut and sewn from EU-woven fabric made from EU/non-EU yarn. Imported fabric → EU-sewn garment does NOT qualify as EU origin under most FTAs.
REACH regulations apply to textile products sold in the EU — restrictions on azo dyes, heavy metals, formaldehyde and other chemical substances. Textiles must comply with REACH even if manufactured outside the EU.
Labelling requirements in the EU (Textile Labelling Regulation 1007/2011): all textiles must bear a label showing fibre composition, care instructions and country of origin in the language of the destination country.
USA Textile Fibre Products Identification Act (TFPIA) requires country of origin labelling on all textile imports — customs officers check this actively.
Made-up textile articles (bed linen, towels, curtains — Chapter 63) are distinct from fabric (Chapters 50–60) and clothing (Chapters 61–62) — each is classified and dutied separately.
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.
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