The short answer
Start with an exact product description—knitted or woven, fiber content, garment type and whether it is designed for men or women—then find the code in the destination’s official tariff, such as the U.S. HTS, the EU’s TARIC database or the UK Trade Tariff. Only the first six digits are shared worldwide. Duty is the rate for that code and origin, applied to the customs value or to quantity, and import VAT or GST may follow. Add freight, insurance, brokerage and delivery to reach landed cost.
Only the first six digits of a tariff code are international; the rest, and the rates, are national.
Knitted activewear starts in Chapter 61, but brassieres sit in heading 6212 whether or not knitted.
Customs value, duty and import VAT build on each other, so freight and insurance can raise all three.
What is an HS code, and why do HTS, TARIC and Schedule B differ?
The Harmonized System (HS) is the World Customs Organization’s international product nomenclature: more than 5,000 commodity groups, each identified by a six-digit code and used by more than 200 countries and economies as the basis for their customs tariffs and trade statistics. Countries then add digits of their own. In the United States, imports are classified with a 10-digit Harmonized Tariff Schedule (HTS) number and exports with a 10-digit Schedule B number administered by the Census Bureau; the first six digits match. The EU records its duties and other import measures, built on its Combined Nomenclature, in the TARIC database.
GOV.UK states the consequence plainly: only the first six digits are used worldwide, and product-specific decisions are particular to each country. “HS code,” “commodity code,” “tariff code” and “tariff number” therefore describe one system at different lengths, and a full code from one country may not work in another. If your supplier writes a code on the proforma invoice, treat it as a starting point; GOV.UK tells importers who rely on an overseas supplier’s code to check whether the treatment is the same.
The code describes what the product is, not where it was made. Country of origin is determined separately, which is why the actual manufacturer behind a supplier matters for customs, and the origin shown on the garment label has to be accurate as well.
Where does activewear sit in the tariff?
Knitted garments start in Chapter 61, which covers only made-up knitted or crocheted articles; woven garments start in Chapter 62. The headings below come from the 2026 U.S. HTS and share the international four-digit level. They are a reading list, not a classification of your product.
| Activewear item | Heading to read first | Details that can change the code |
|---|---|---|
| Knitted leggings, joggers, shorts and skirts | 6104 (women’s or girls’) or 6103 (men’s or boys’) | Fiber content; sale as a suit or ensemble; hosiery-type tights sit in 6115 |
| Knitted T-shirts and tank tops | 6109 | A drawstring, ribbed waistband or other tightening at the hem excludes 6109 |
| Sports bras | 6212, in Chapter 62, whether or not knitted | Construction and function; confirm with a broker |
| Shapewear | 6212 also covers girdles, corsets and similar articles | Construction and function; confirm with a broker |
| Knitted track suits and swimwear | 6112 | Whether the garments meet the tariff’s definition |
| Other knitted garments | 6114 | A residual heading; check the specific headings first |
Two Chapter 61 notes matter for activewear. Garments that close left over right at the front count as men’s and right over left as women’s unless the cut clearly shows otherwise, and garments that cannot be identified either way are classified as women’s. Subheadings then split by fiber, for example “of cotton” or “of man-made fibers,” so a composition change can move the code.
Confirm the final code with a customs broker, or look for comparable decisions: for U.S. imports, the Customs Rulings Online Search System (CROSS) holds official, legally binding rulings on HTS numbers.
How do you look up the duty rate for a code?
- Describe the product the way a customs officer would: knit or woven, fiber percentages by weight, garment type, design gender, lining, pads and trims, and whether it is sold as a set.
- Search the destination’s official tariff—the USITC’s Harmonized Tariff Schedule for the United States, TARIC for the EU, the Trade Tariff tool for the UK—and read the chapter notes as well as the heading.
- Check the rate for the goods’ origin. GOV.UK notes that the code works out the duty, import VAT and any preferential rate, and that its Trade Tariff tool also shows whether licences, anti-dumping duties or tariff quotas apply; TARIC records comparable EU measures.
- Confirm with your broker, and record the code, source and date in the costing file.
Codes and rates move. The WCO updates the HS every five to six years, while national data move faster: TARIC data is sent to EU customs administrations daily, and the U.S. HTS chapter file reviewed for this guide was Revision 19 of the 2026 schedule. Check the rate when you cost the order and again before it ships, and ask your broker about any additional duties tied to the goods’ origin.
How is import duty calculated?
For an ad valorem duty, duty equals the customs value multiplied by the rate. A specific duty charges a fixed amount per unit or quantity instead, and some tariff lines mix the two. Import VAT or GST, where a country levies it, is a separate tax calculated afterward: in the EU, its base is the customs value plus customs duties and other import taxes plus supplementary costs up to the place of destination.
The customs value is not always your invoice total. Under the WTO Customs Valuation Agreement, the main method is transaction value: the price actually paid or payable plus listed adjustments such as commissions other than buying commissions, packing, assists, royalties and, in countries that value on a CIF basis, transport and insurance to the place of importation. Costs incurred after importation are excluded. Ask your broker whether anything you supply to the factory free or below cost, such as artwork, fabric or trims, counts as an assist.
What goes into activewear landed cost?
Landed cost is everything you pay to put sellable units in your warehouse, divided by the units that arrive sellable. Use placeholders until each line has a dated quote.
| Cost line | Placeholder | Where the number comes from |
|---|---|---|
| Goods at the agreed Incoterms® point | A | Supplier quotation naming the rule and place |
| Main freight to destination | B | Forwarder quote for the mode, weight and volume |
| Cargo insurance | C | Insurer or forwarder; CIF and CIP include seller-bought cover |
| Customs duty | D = customs value × rate | Official tariff, confirmed by your broker |
| Other border fees | E | Broker estimate for the entry |
| Import VAT, GST or sales tax you cannot recover | F | Your accountant |
| Brokerage, terminal handling, delivery and unloading | G | Broker and delivery quotes |
| Sellable units received | N | Order quantity minus shortages and rejects |
Landed cost per sellable unit = (A + B + C + D + E + F + G) ÷ N. The letters are placeholders, not typical values. Where the customs value includes freight and insurance, calculate D after B and C. Compare a DDP offer with this total rather than with A; the price-term guide shows which lines each rule moves to the seller, and the quote comparison guide keeps the product basis identical.
Air or sea, LCL or FCL: what changes cost and timing?
Air freight is faster and usually costs more per kilogram; ocean freight is slower but cheaper at volume. At sea, FCL (full container load) means a container carries one shipper’s goods, while LCL (less than container load) means your cartons share a container with other consignments and are consolidated and separated at terminals, which adds handling steps and time.
Ask the forwarder for a door-to-door schedule rather than a port-to-port transit estimate: cargo-ready date, booking cut-off, departure, any transshipment, arrival, customs clearance and final delivery. Any of those steps can slip, so build buffer into the production calendar instead of planning on the fastest quoted transit.
Whether air is worth it is a costing decision. Compare landed cost per sellable unit and the arrival date for both modes, then weigh the freight difference against the cost of a late launch or a stock-out. Splitting a first order, with launch quantities by air and replenishment by sea, is one option worth pricing.
Decision map from this guide
| Decision area | What this guide establishes |
|---|---|
| Knitted or woven is unclear | Confirm the fabric construction first; it decides whether to start in Chapter 61 or 62. |
| The style is a sports bra or shapewear | Read heading 6212, which covers brassieres and similar articles whether or not knitted. |
| Fiber, closure or hem changes | Re-check the code; fiber content, the design’s gender and a tightened hem can move it. |
| The supplier writes a code on the invoice | Treat it as a starting point and confirm it for your destination. |
| You supply artwork, fabric or trims | Ask your broker whether they count as assists added to the customs value. |
| Air versus sea is undecided | Compare landed cost per sellable unit and the arrival date, not freight alone. |
Sources and scope
The World Customs Organization, the U.S. International Trade Administration, the USITC’s Harmonized Tariff Schedule (2026, Revision 19), GOV.UK, the European Commission and the WTO support the classification, valuation and import-VAT facts. The headings listed are a reading list, not a classification ruling; the landed-cost formula and freight comparison are MOTIONFORM editorial tools with placeholder values, not quotations or customs advice. Sources reviewed 27 September 2026.
- WCO: What is the Harmonized System (HS)? (reviewed 27 September 2026)
- International Trade Administration: Harmonized System codes, Schedule B and HTS (reviewed 27 September 2026)
- GOV.UK: Finding commodity codes for imports or exports (reviewed 27 September 2026)
- USITC: Harmonized Tariff Schedule 2026 Revision 19, Chapter 61 (reviewed 27 September 2026)
- USITC: Harmonized Tariff Schedule 2026 Revision 19, Chapter 62 and heading 6212 (reviewed 27 September 2026)
- European Commission: EU Customs Tariff (TARIC) (reviewed 27 September 2026)
- WTO: Customs valuation technical information (reviewed 27 September 2026)
- European Commission Access2Markets: value added tax and the import taxable amount (reviewed 27 September 2026)
Buyer questions
Is an HS code the same as an HTS code?
Not exactly. The HS code is the six-digit international base maintained by the World Customs Organization; the U.S. HTS number extends it to ten digits for imports, and its first six digits match the HS subheading. The EU, the UK and other countries extend the same base in their own way, so a complete code may not transfer between countries unchanged.
Do HS codes differ from country to country?
The first six digits are shared, and everything after them is national. That is why the same leggings can carry different full codes, duty rates and requirements in the United States, the EU and the UK. Look the code up in each destination’s official tariff rather than reusing one country’s number for another market.
Does an HS code show the country of origin?
No. The code identifies what the product is; country of origin is a separate declaration based on the destination’s origin rules and where the garment was actually made. Both affect the duty you pay, because the rate for a given code can depend on origin and on any trade agreement claimed.
Is customs duty the same as import VAT or GST?
No. Customs duty, also called import duty or a tariff, is a tax set by the tariff for the product’s code and origin. Import VAT or GST is a separate tax that some countries charge on imports as well as on domestic sales, and in the EU its base includes the duty. Whether it becomes a real cost depends on your tax registration.
How much import duty will I pay on activewear?
No single rate applies. The amount depends on the code, the goods’ origin, the destination, the customs value and any trade agreement or additional measure. Look the code up in the official tariff, calculate duty on the correct value, and have a broker confirm it. Treat rates copied from marketplaces or blogs as unverified until checked.
Can an HS code change, or be corrected?
Yes. The WCO amends the HS every five to six years and national schedules change more often, so re-check codes on every reorder. If you discover that a declared code was wrong, ask your broker how the destination handles corrections before the next shipment rather than repeating a code you now doubt.
Does a DDP price remove the need to know the HS code?
No. The DDP seller pays the duty, but the code, value and origin it declares still describe your goods, and a DDP price only compares fairly once you know what duty and tax it contains. Ask which code will be declared, check it yourself, and confirm whether import VAT is included or excluded.
Is sea freight always cheaper than air freight?
Per kilogram it usually is, but compare per sellable unit and by arrival date. LCL handling, minimum charges, extra inventory time and the cost of missing a launch can narrow the gap for small or urgent shipments. Ask for both options on the same door-to-door basis before deciding.
