Importing Clothing & Apparel from Vietnam: Duties & HTS Codes 2026
Vietnamese apparel pays 29% total US import duty in 2026 — 16.5% MFN + the 12.5% forced-labor tariff, with no China Section 301. That's 7.5 percentage points cheaper than Chinese clothing. Vietnam is the world's #3 apparel exporter with Nike, Adidas, and Gap all manufacturing here.
Vietnam Clothing & Apparel — US Import Duty Table 2026
| Product | HTS | MFN | §301 | Forced-labor | 2026 Total | Note |
|---|---|---|---|---|---|---|
| Cotton t-shirts (knit) | 6109.10 | 16.5% | 0% | 12.5% | 29% | 7.5pp cheaper than China (36.5%) |
| Men's cotton trousers | 6203.42 | 16.6% | 0% | 12.5% | 29.1% | Vietnam dominant supplier; 0% S301 |
| Women's blouses (cotton) | 6206.30.30 | 15.4% | 0% | 12.5% | 27.9% | Large Hanoi garment export base |
| Knit sweaters (cotton) | 6110.20 | 16.5% | 0% | 12.5% | 29% | Strong knitwear sector in Ho Chi Minh City |
| Synthetic outerwear (jackets) | 6201.40.75 | 27.7% | 0% | 12.5% | 40.2% | High MFN but no S301; vs 47.7% from China |
| Women's swimwear (synthetic) | 6112.41.00 | 24.9% | 0% | 12.5% | 37.4% | vs 44.9% from China; 7.5pp saving |
| Down-filled jackets | 6201.40.55 | 4.4% | 0% | 12.5% | 16.9% | Low MFN + no S301; competitive origin |
| Hosiery / socks (cotton) | 6115.95 | 13.5% | 0% | 12.5% | 26% | vs 33.5% from China |
| Leather footwear | 6403.59 | 10% | 0% | 12.5% | 22.5% | Major Vietnam export category; 0% S301 |
| Athletic / sport footwear | 6404.11 | 20% | 0% | 12.5% | 32.5% | Nike, Adidas, Puma all manufacture in Vietnam |
Apparel Import Duty by Origin (2026)
| Origin | MFN | §301 | Forced-labor | Total | Note |
|---|---|---|---|---|---|
| Bangladesh | 16.5% | 0% | 10% | 26.5% | 10% tier: 2.5pp below Vietnam |
| Vietnam | 16.5% | 0% | 12.5% | 29% | World #3; strong quality controls |
| India | 16.5% | 0% | 10% | 26.5% | 10% tier; world #2 cotton producer |
| Morocco | 0% | 0% | 12.5% | 12.5% | FTA removes MFN; forced-labor tariff still applies |
| Mexico (USMCA) | 0% | 0% | 0% | 0% | USMCA-qualifying goods exempt from both |
| China | 16.5% | 7.5% | 12.5% | 36.5% | 7.5pp more than Vietnam for the same garment |
Frequently Asked Questions
What is the import duty on clothing from Vietnam in 2026?
Clothing from Vietnam pays two duties in 2026: (1) MFN duty — 16.5% on standard cotton items such as T-shirts (6109.10), up to 27.7% on synthetic outerwear; (2) the 12.5% forced-labor Section 301 tariff that replaced the 10% Section 122 surcharge on 24 July 2026. Vietnam pays no China Section 301 list rate. A cotton T-shirt: 16.5% + 12.5% = 29%.
Why is Vietnam cheaper than China for clothing imports?
China's apparel pays an extra 7.5% Section 301 (List 4A) on top of the same MFN rate; both pay the 12.5% forced-labor tariff. For a $10 FOB garment that is $0.75 more per unit from China — $75,000 on 100,000 units. Bangladesh, India, Indonesia and Cambodia are in the lower 10% forced-labor tier, so they now undercut Vietnam by 2.5 points.
Does Vietnam have a free trade agreement with the United States?
No. As of September 2026, Vietnam and the United States do not have a bilateral free trade agreement. The US withdrew from the Trans-Pacific Partnership (TPP) in 2017, which would have given Vietnam FTA access. Discussions for a US-Vietnam FTA have been held but not concluded. Vietnam does have FTAs with the EU (EVFTA, 2020), the UK (UKVFTA), and ASEAN partners. Without a US FTA, Vietnam pays full MFN rates — the tariff advantage comes purely from the absence of Section 301.
What brands manufacture clothing in Vietnam for US import?
Vietnam is a major manufacturing hub for global apparel brands. Nike produces approximately 50% of its footwear and a significant share of apparel in Vietnam. Adidas, Puma, New Balance, and Columbia Sportswear also have major Vietnam manufacturing. H&M, Zara (Inditex), Gap, PVH (Calvin Klein, Tommy Hilfiger), VF Corporation (The North Face, Timberland), and Hanesbrands all source significant volumes from Vietnam. This scale gives Vietnam strong supplier infrastructure and quality control.
How does Vietnam clothing duty compare to Bangladesh?
Since July 2026 Bangladesh is 2.5 points cheaper: a cotton garment pays 16.5% MFN + 10% forced-labor tariff = 26.5% from Bangladesh, against 16.5% + 12.5% = 29% from Vietnam. Neither has a US FTA. Vietnam offers faster lead times, stronger technical and synthetic capability and better quality control; Bangladesh wins on basic cotton volume and cost.
Compare Apparel Landed Cost by Origin
Vietnam vs China vs Bangladesh vs Morocco — full duty breakdown for any HTS code.
Open Tariff Calculator