Importing Clothing From Portugal to the US: 2026 Duties | NovaSupplier
Importing Clothing From Portugal to the US: 2026 Duties
Matias Santos, Founder·
Clothing made in Portugal pays the normal US HTS rate, topped up to 10% under Section 301 only when that rate is below 10%. Here is how to find your rate, which fees apply, and how to build a landed cost.
What duty does clothing from Portugal pay in the US?
Clothing made in Portugal pays the normal US tariff rate for its HTS code, for example 16.5% for a cotton knit T-shirt or hoodie. Since 24 July 2026, EU goods whose normal rate is below 10% are topped up to a combined 10% under Section 301, and goods at 10% or more pay nothing extra. On top of duty, every formal entry pays a Merchandise Processing Fee, and there is no longer a de minimis exemption for low-value parcels.
Last checked: 26 October 2026. US tariff rules changed three times in 2026 and a court challenge to the current Section 301 action is pending. Check the linked official sources before you price an order.
Which US duties and fees apply in October 2026?
Layer
What applies to clothing made in Portugal
Source
General (MFN) duty
The HTS "General" rate for the garment's code, charged on the customs value
Section 301 (July 2026 action)
EU goods: combined MFN plus Section 301 of 10% if MFN is below 10% (HTS 9903.05.39); no additional duty if MFN is 10% or more (9903.05.38)
IEEPA tariffs
None. Ended after the Supreme Court decision of 20 February 2026; CBP stopped collecting on 24 February 2026
Section 122 surcharge
None. The 10% surcharge ran from 24 February to 24 July 2026 and has expired
The practical effect: for most cotton, wool and synthetic knitwear the normal rate is already above 10%, so the July 2026 action adds nothing. It bites on the few garment codes with low normal rates.
How do you find the HTS rate for a garment?
Identify the chapter. Knitted or crocheted garments are in Chapter 61. Woven garments are in Chapter 62. A jersey T-shirt is knitted; a poplin shirt is woven.
Find the heading. For example 6109 for T-shirts and tank tops, 6110 for sweaters, sweatshirts and hoodies, 6204 for women's suits, dresses and trousers, 6203 for men's.
Narrow by fibre. Rates change with the chief weight fibre: cotton, wool, man-made fibre or other.
Read the "General" column. That is the rate for Portugal. The "Special" column applies to countries with US trade agreements, which do not include the EU.
Apply the Section 301 rule. If the General rate is below 10%, the combined duty becomes 10%. If it is 10% or more, it stays as it is.
Rates read from the on 26 October 2026:
HTS code
Garment
General rate
Effective rate on EU goods
6109.10.00
T-shirts, knitted, of cotton
16.5%
16.5%
6109.90.10
T-shirts, knitted, of man-made fibres
32%
32%
6110.20.20
Sweaters, sweatshirts, hoodies, knitted, of cotton (other)
16.5%
16.5%
6110.20.10
As above, cotton with 36% or more by weight of flax
5%
10%
6110.11.00
Fibre content changes the rate a lot: the same hoodie pays 16.5% in cotton and 32% in polyester. Classification is the importer's responsibility, so confirm the code with your customs broker, or request a binding ruling from CBP for a style you will import repeatedly.
What is a landed cost and how do you calculate it?
Landed cost is the full cost of getting one unit to your US warehouse:
Landed cost per unit = (product + freight + insurance + duty + fees + broker) / units
US duty is charged on the customs value, which is generally the price paid for the goods and excludes international freight and insurance (). Freight and insurance still go into your landed cost; they just do not attract duty.
Worked example: 200 cotton hoodies by air
This example is illustrative. The unit price is a placeholder within the range in our Portugal production cost guide, which puts a full-package hoodie at 200 units at €30 to €55. Use your own quote and exchange rate.
Line
Basis
Amount
Product (customs value)
200 units at an assumed $40 per unit
$8,000.00
General duty
16.5% (HTS 6110.20.20)
$1,320.00
Section 301
MFN is above 10%, so none
$0.00
Merchandise Processing Fee
0.3464% = $27.71, below the minimum, so
$34.58
Harbor Maintenance Fee
Air shipment, so none
$0.00
International freight and insurance
Add your freight, insurance, broker and bond costs to the subtotal and divide by 200 for the true landed cost per unit. If the same order were a woven cotton dress at 8.4% MFN, the combined duty would be 10% ($800) because of the Section 301 top-up. If it were a polyester hoodie at 32%, duty would be $2,560.
Which Incoterm should you agree with a Portuguese factory?
Incoterms decide where the factory's responsibility ends and yours begins. The publishes the rules; these four are the ones you will see most:
Incoterm
Factory's responsibility
Your responsibility
Who is US importer of record
EXW (Ex Works)
Makes goods available at its premises
Collection, export clearance, freight, import
You
FCA (Free Carrier)
Export clearance and handover to your carrier
Freight, insurance, import
You
FOB (Free On Board)
Delivery on board the vessel at the Portuguese port; sea freight only
Ocean freight, insurance, import
You
DDP (Delivered Duty Paid)
Everything, including US duty and clearance
Receiving the goods
The seller
For a small brand shipping by air or courier, FCA is usually cleaner than FOB, which is designed for sea freight. EXW leaves you handling Portuguese export formalities. Under DDP the seller acts as importer of record and pays US duty, so check that the factory or its forwarder can actually do that, and that the price includes it.
Do you need a customs broker, a bond and an importer of record?
Importer of record. The party legally responsible for the entry, the classification and paying duty. Under EXW, FCA or FOB that is you.
Formal or informal entry. Shipments valued at $2,500 or less can usually use an informal entry (). Above that, a formal entry is required.
Customs bond. A formal entry needs a surety bond guaranteeing duty payment (). You can buy a single-entry bond for one shipment or a continuous bond if you import regularly.
Customs broker. Not legally required, but most small brands use one for formal entries. Express couriers usually clear small parcels as part of the service and bill duty to the receiver.
A first production run of 200 to 300 units will usually exceed $2,500 in value, so plan for a formal entry, a bond and a broker. CBP's are a useful starting point.
How are samples treated when shipped to the US?
With de minimis suspended, samples are entered like any other goods and can attract duty at the garment's HTS rate. The HTS has narrow sample provisions, such as 9811.00.60 for samples valued at not over $1 each or marked so they cannot be sold, which rarely fit a fit or PP sample. Our guide to shipping clothing samples from a Portuguese factory covers paperwork and couriers, and clothing samples in Portugal covers timelines.
How does Portugal compare with other sourcing countries on US duty?
The normal HTS rate is the same for every country without a trade agreement, so the difference is in the extra layers. Under the July 2026 Section 301 action, the EU has a 10% combined ceiling, while most other covered economies pay an additional 10% or 12.5%, with China at 12.5% on top of its earlier China-specific Section 301 duties (). Unit price, minimums and lead time still usually matter more than duty. Our Portugal vs Turkey vs China comparison covers those trade-offs.
Several manufacturers on NovaSupplier already export to the US, including Versaltex, LBT, Balutextil, Miranda e Santos and Campelo. NovaSupplier lists 73 active manufacturers, all in Portugal, with typical production lead times of 6 to 10 weeks. It is completely free for brands. Manufacturers pay a 3.5% commission on every order placed through the platform, including reorders.
Frequently asked questions
On duty, usually yes, because EU goods face a 10% combined ceiling under the July 2026 Section 301 action while Chinese goods face additional layers. On unit price, usually no. Compare full landed cost, not the duty line alone.
Not legally, but in practice most brands use one. A 300-unit order will usually be worth more than $2,500, which means a formal entry and a customs bond, and a broker handles both.
Only if the factory or its forwarder can act as US importer of record and pay duty on your behalf. Many small factories cannot. If they quote DDP, confirm that duty, fees and clearance are included in the price.
Yes. CBP requires imported goods to be marked with their country of origin ([19 CFR Part 134](https://www.ecfr.gov/current/title-19/chapter-I/part-134)), and the FTC requires textile labels to show fibre content, country of origin and the company name or RN number ([FTC guidance](https://www.ftc.gov/business-guidance/resources/threading-your-way-through-labeling-requirements-under-textile-wool-acts)). The FTC also states that "Made in the European Union" is not enough: the label must name the specific country. See our [Made in Portugal label guide](/hub/blog/made-in-portugal-label).
They may. Importers and a coalition of states are challenging the July 2026 Section 301 action at the Court of International Trade (In re Section 301 Forced Labor Cases). The court heard argument on 30 September 2026 and ordered supplemental briefing due 16 October 2026; no decision had been issued as of that briefing, and the duties remain payable ([Troutman Pepper Locke](https://www.troutman.com/insights/getting-duties-back-where-recovery-stands-under-ieepa-section-122-and-section-301-forced-labor-tariffs)). We do not predict the outcome.
No. The de minimis exemption has been suspended for all countries since 29 August 2025, and CBP made the suspension indefinite for non-postal shipments from 24 June 2026. The statutory exemption is scheduled to end on 1 July 2027.
This article is general information, not customs or legal advice. Tariff rates, fees and classifications change, and the correct treatment depends on your specific goods. Confirm with a licensed US customs broker or a trade lawyer before you import.
