Understanding the US import tariff structure for textiles and apparel is a baseline competency for any procurement team buying from Pakistan. While Pakistan does not currently benefit from the preferential duty rates available to sub-Saharan African countries under AGOA or Caribbean Basin Trade Partnership Act beneficiaries, Pakistani textile and apparel exports enter the US under Most Favoured Nation (MFN) rates — the standard applied to all WTO member countries without an active free trade agreement with the US.
Critically, Pakistan is not subject to the Section 301 tariff surcharges that apply to Chinese-origin textiles, a distinction that has made Pakistan increasingly cost-competitive against China on a landed cost basis.
This guide covers the duty framework, key HTS codes, how to calculate landed cost, and the import compliance documents required at US ports.
Understanding HTS Chapters 50–63
The Harmonized Tariff Schedule of the United States (HTSUS) covers textiles and apparel primarily in Chapters 50 through 63. These chapters are organised by fibre content and product type:
- Chapters 50–55: Natural and man-made fibres (raw, yarn, thread)
- Chapters 56–59: Technical textiles, felts, nonwovens, coated fabrics
- Chapter 60: Knitted and crocheted fabrics (grey, bleached, dyed)
- Chapter 61: Knitted or crocheted apparel and clothing accessories
- Chapter 62: Woven apparel (not knitted)
- Chapter 63: Other made-up textile articles (bedding, towels, bags)
Classification is based on the physical characteristics of the product — fibre content, fabric construction, weight, and degree of manufacturing. The correct 10-digit HTS subheading determines the applicable duty rate and triggers any applicable trade measures or quota requirements.
Key HTS Codes and MFN Duty Rates for Pakistan-Origin Textiles
| HTS Code | Description | MFN Duty Rate | |---|---|---| | 5208.31.2000 | Cotton woven, plain weave, ≤100g/m², dyed, ≥85% cotton | 8.4% | | 5209.42.0000 | Cotton denim fabric, ≥85% cotton, >200g/m² | 8.4% | | 5211.42.0010 | Denim fabric, cotton <85%, dyed | 8.6% | | 6006.22.0000 | Cotton knit fabric, dyed | 10.8% | | 6109.10.0012 | Cotton T-shirts, knitted, men's/boys' | 16.5% | | 6110.20.2075 | Cotton sweatshirts/hoodies, knitted | 17.2% | | 6203.42.4011 | Men's cotton trousers (denim), woven | 17.0% | | 6302.60.0020 | Terry towel, cotton, printed | 9.1% | | 6302.60.0030 | Terry towel, cotton, other (yarn-dyed/solid) | 9.1% | | 6211.42.0056 | Women's cotton woven trousers | 12.2% | | 6205.20.2046 | Men's cotton woven shirts | 19.7% |
Note: Rates shown are MFN column 1 rates as published in the HTSUS. Always confirm the specific 10-digit subheading with a licensed customs broker, as duty rates and classifications can change. These rates apply to Pakistan-origin goods and do not include any Section 301 surcharge (which does not apply to Pakistan).
Pakistan vs China: The Section 301 Impact
Section 301 of the Trade Act of 1974 authorises additional tariffs on goods from countries found to engage in unfair trade practices. The US applied Section 301 tariffs to Chinese goods in four tranches between 2018 and 2019, with rates of 7.5% to 25% added on top of existing MFN rates.
For textile and apparel imports from China, the practical effect is a combined effective rate often reaching 30–45% on apparel and 20–35% on fabric. Pakistan-origin goods face only the MFN baseline with no Section 301 surcharge.
On a $100,000 FOB order of cotton garments:
- Pakistan at ~17% MFN: $17,000 in duties
- China at 17% MFN + 15% Section 301: $32,000 in duties
The $15,000 difference on a $100k order represents a material cost advantage that frequently more than offsets any factory-gate price difference.
Calculating Landed Cost
Landed cost is the total cost of goods delivered to your US warehouse or distribution centre, and it is the correct basis for origin comparisons and margin calculations.
Landed Cost Formula:
FOB Price
+ Export clearance / documentation (paid to freight forwarder in Pakistan)
+ Ocean freight (per unit or per container)
+ Marine insurance (typically 0.5–1% of CIF value)
+ US port handling and terminal fees
+ Customs bond premium (annual or single-entry)
+ Import duty (FOB value × duty rate)
+ Customs broker fee
+ Domestic trucking to warehouse
= Total Landed Cost
For a 40-foot container of apparel from Karachi to Los Angeles, a rough working estimate for freight and logistics costs (excluding duty) typically runs $4,000–$7,000 depending on market rates. On 5,000 garments per container, this adds approximately $0.80–$1.40 per piece in logistics cost before duty is applied.
ISF Filing Requirements
Importers Security Filing (ISF), also known as "10+2," is mandatory for all ocean freight shipments into the United States. The ISF must be filed with US Customs and Border Protection (CBP) at least 24 hours before the cargo is loaded onto the vessel at the origin port.
The 10 data elements required from the importer include:
- Seller name and address
- Buyer name and address
- Importer of record number (IRS EIN or CBP-assigned number)
- Consignee number
- Manufacturer name and address
- Ship-to name and address
- Country of origin
- HTS number (6-digit minimum at ISF filing)
- Container stuffing location
- Consolidator name and address
Failure to file ISF timely can result in a $5,000 liquidated damages penalty per violation and potential cargo holds. Your freight forwarder or customs broker will handle ISF filing as part of their service; ensure they have the required data elements from your supplier before the vessel loading date.
Bond Requirements
All importers must have a US Customs bond on file. There are two types:
Single Transaction Bond: Covers one shipment, priced at approximately 0.5% of the commercial value (duty + duties + fees), with a $100 minimum. Suitable for one-off or infrequent importers.
Continuous Bond: An annual bond covering all shipments over 12 months, typically priced at approximately $500–$700 per year for smaller importers (based on duty liability). More cost-effective for companies importing regularly — generally preferable once you are placing more than two or three shipments per year.
Your customs broker can arrange bond coverage. The bond is filed with CBP and does not need to be renewed per shipment under a continuous arrangement.
The Role of Your Customs Broker
A licensed customs broker (licensed by CBP under 19 USC § 1641) is your primary point of contact for import compliance. Their core services for textile importers include:
- HTS classification of your goods (and defence of that classification in the event of a CBP query)
- ISF filing
- Entry filing (CBP Form 3461 for immediate delivery; CF7501 for formal entry)
- Payment of duties on your behalf
- Coordination with CBP for any exam (CET, VACIS, or intensive) of your cargo
- Management of any Hold or Detain notices
For new importers sourcing from Pakistan, select a broker with experience in textile and apparel entry. Classification disputes in Chapters 61–63 are common, and a broker with textile experience will correctly classify borderline products and help you avoid post-entry CBP audits.
To request full pricing, commercial invoices in CBP-compliant format, and certificates of origin for your Pakistan textile imports, submit a quote request to Meridian Textiles. Our export documentation team prepares all required paperwork to support smooth US Customs clearance.