Calculate Import Duty: Bangladesh to USA

Bangladesh is the second-largest source of US apparel imports after China. The ready-made garment sector accounts for over 80 percent of Bangladesh's total exports to the US. Cotton T-shirts, denim, woven shirts, and knit dresses dominate. In 2026 the duty calculation is straightforward: full MFN HTS rate plus 15 percent Section 122, no Section 301, no preferential treatment.

This guide walks through the calculation, the high-volume apparel chapters, and a worked example. The calculator handles the full stack.

The duty layers for Bangladesh to USA

For a typical Bangladesh to USA entry in 2026:

1. MFN HTS rate for the eight-digit code.
2. Section 122 reciprocal tariff of 15 percent on the MFN base.
3. MPF (0.3464 percent capped 614.35 USD) and HMF (0.125 percent on sea cargo).
4. No Section 301.
5. No Section 232 in practice (Bangladesh does not export steel or aluminum to the US in significant volume).
6. No preferential treatment: GSP lapsed; Bangladesh's LDC status does not grant US preferences.

Why GSP does not help Bangladesh

Two reasons:

1. GSP itself has lapsed: the Generalized System of Preferences last expired on 31 December 2020. Congress has introduced reauthorization bills but none has passed as of June 2026.
2. Apparel was always excluded from GSP: even at its peak, GSP did not cover most HTS lines in chapters 61 and 62. So apparel exports never benefited.

LDC (Least Developed Country) status under the WTO does grant Bangladesh tariff preferences from the EU (Everything But Arms), the UK (Developing Countries Trading Scheme), Canada, Australia, and many others. The US is conspicuously not in that group.

Note: Bangladesh's UN-confirmed LDC graduation is scheduled for November 2026. After graduation, EU and UK preferences phase out over three years.

Section 122 application

Under the February 2026 proclamation, Bangladesh is in the 15 percent Section 122 scope. There is no Bangladesh-specific exemption.

High-traffic HS chapters for Bangladesh to USA

The four big categories cover 95 percent of Bangladesh-to-USA volume:

Chapter 61: knit apparel

• HTS 6109.10 (cotton knit T-shirts): MFN 16.5 percent, plus 15 percent Section 122, total 31.5 percent.
• HTS 6110.20 (cotton knit sweaters): MFN 16.5 percent, plus 15 percent Section 122, total 31.5 percent.
• HTS 6111.20 (cotton knit babies' garments): MFN 14.9 percent, plus 15 percent Section 122, total 29.9 percent.
• HTS 6114.20 (cotton knit special garments): MFN 10.8 percent, plus 15 percent Section 122, total 25.8 percent.

Chapter 62: woven apparel

• HTS 6203.42.45 (cotton woven men's trousers): MFN 16.6 percent, plus 15 percent Section 122, total 31.6 percent.
• HTS 6204.62.40 (cotton woven women's trousers): MFN 16.6 percent, plus 15 percent Section 122, total 31.6 percent.
• HTS 6205.20 (cotton woven men's shirts): MFN 19.7 percent, plus 15 percent Section 122, total 34.7 percent.
• HTS 6206.30 (cotton woven women's blouses): MFN 15.4 percent, plus 15 percent Section 122, total 30.4 percent.

Chapter 65: headgear

Caps and hats from Bangladesh fall in HTS 6505.00. MFN ranges 5.4 to 7.5 percent depending on fabric.

Chapter 63: home textiles

Bed linens, kitchen towels, table linens (HTS 6302) carry MFN rates of 6.7 to 11.4 percent. Bangladesh has grown significantly in this category since 2020.

Worked example: 120,000 USD of cotton denim jeans

You are importing 8,000 pairs of men's cotton woven denim trousers from a Chittagong factory. Total invoice 120,000 USD FOB, 6,800 USD ocean freight to Savannah, 720 USD insurance. HTS 6203.42.45 (men's cotton woven trousers, blue denim), MFN 16.6 percent.

Landed cost before broker and trucking: 120,000 + 6,800 + 720 + 38,485.68 = 165,985.68 USD. Effective duty rate on FOB 32 percent.

If you sourced the same denim jeans from China (no List 4A on this specific subheading since 2024 amendment, so Section 301 is zero, but Section 122 still applies): 16.6 + 15 = 31.6 percent. The Bangladesh and China stacks are now essentially identical for this category. The reason to source from Bangladesh today is labor cost and lead time, not duty arbitrage.

Try this with your own numbers in the calculator.

Fiber content and classification risk

The biggest classification trap in chapters 61 and 62 is fiber content. The general rule (GRI 3(b) and Section XI Note 2) is that a garment of mixed fibers classifies under the heading covering the fiber that predominates by weight. When fibers are exactly tied, GRI 3(c) sends the classification to the heading that appears last in numerical order.

Common pitfalls:

• 50/50 cotton-polyester labeled as cotton: classifies as the predominating fiber, but at exactly 50/50 it goes to the polyester heading (later numerically). Duty rate difference can be several percentage points.
• Cotton-elastane blends: elastane below 5 percent is generally ignored. Between 5 and 50 percent the rules get complex.
• Knit-vs-woven: a knit construction has interlocking loops; a woven construction has warp and weft. Mistaking one for the other shifts the entire chapter.

See Chapter 61 vs 62: Knit vs Woven Apparel for the practical guide.

Labor compliance and WRO risk

Customs Withhold Release Orders are issued under 19 USC 1307 when CBP has "reasonable suspicion" that goods were mined, produced, or manufactured by forced or convict labor. WRO detentions stop release of all covered goods at the port.

Bangladesh has not been the subject of a country-wide WRO, but individual factories have appeared on lists circulated by NGO investigations. Importers buying from Bangladesh-sourced apparel should:

1. Conduct social audits annually (BSCI, SEDEX, WRAP, SA8000).
2. Maintain a supplier code of conduct with no-sub-contracting clauses.
3. Keep documentation of worker conditions, wages, and migrant status.

If a WRO is issued against a specific factory and your import is from that factory, CBP can detain at the port and you have 90 days to demonstrate the goods were not made with forced labor.

How the calculator handles this lane

When you select Origin: Bangladesh and Destination: USA in the calculator:

1. Looks up the MFN HTS rate.
2. Skips Section 301.
3. Applies 15 percent Section 122.
4. Computes MPF and HMF.
5. Flags chapter 61/62 fiber content classification questions if relevant.
6. Surfaces any WRO advisories on the country or specific products.

Related guides

• Chapter 61 vs 62: Knit vs Woven Apparel
• Calculate Import Duty: Vietnam to USA
• Calculate Import Duty: India to USA
• Calculate Import Duty: China to USA
• What is Section 122? The 2026 Reciprocal Tariff Explained
• 10 Most Misclassified HS Codes (and how to fix them)

Open the Bangladesh to USA calculator for your own numbers.