As verified on 16 October 2026, women’s polyester dresses imported into the United States from India pay a standard customs duty of 16%, bringing the total import duty to 26% when combined with the 10% Section 301 additional duty. United States tariff schedules assign higher standard duty rates to synthetic fibres such as polyester than to natural fibres such as cotton, silk, and linen. There is no import VAT or GST levied on commercial garments imported into the United States.
Why fibre content drives the 16% duty on polyester dresses
Under United States customs regulations, customs duties on apparel depend on garment classification, fabric construction (woven or knitted), and fibre composition. Across all garment categories imported from India, standard duty rates span from 1.2% to 32%, with synthetic materials consistently categorised at the higher end of the baseline tariff scale.
Polyester is treated as a synthetic fibre, and both woven polyester dresses and knitted polyester dresses face a standard duty of 16%. When the 10% Section 301 additional duty is added, the total duty payable on polyester dresses reaches 26%.
In contrast, natural fibres attract substantially lower standard duties. Woven cotton dresses incur an 8.4% standard duty (18.4% total), while knitted cotton dresses pay an 11.5% standard duty (21.5% total). Woven silk dresses and woven linen dresses each incur a standard duty of 6.9%, resulting in a total duty of 16.9%.
Artificial cellulosic fibres show varying treatment. Woven viscose or rayon dresses face the same 16% standard duty (26% total) as polyester, but knitted viscose or rayon dresses carry a slightly lower standard duty of 14.9% (24.9% total). If your garment is manufactured from an unconventional blend or mixed fibres, check with your customs broker to determine the precise classification.
Comparing woven and knitted duties across dresses and skirts
Fibre composition influences duty across other women’s clothing styles in a similar manner. Examining duty rates across dresses and skirts demonstrates how synthetic fibre content leads to higher import costs, regardless of whether the garment is woven or knitted.
In the skirt category, woven polyester skirts and knitted polyester skirts both incur a 16% standard duty, leading to a total duty of 26% after applying the 10% Section 301 surcharge. Woven viscose or rayon skirts also incur a 16% standard duty (26% total). However, knitted viscose or rayon skirts pay an 8% standard duty (18% total), which is half the standard rate applied to woven viscose skirts.
Cotton skirts carry comparatively lower standard duties: woven cotton skirts pay 8.2% standard duty (18.2% total), and knitted cotton skirts pay 8.3% standard duty (18.3% total). Woven silk skirts and woven linen skirts pay the lowest standard duty in the skirt category at 6.6% (16.6% total).
The table below compares the standard and total duty rates applicable to women’s dresses and skirts imported from India into the United States:
| Garment | Construction | Fibre Content | Standard Duty | Section 301 Duty | Total Duty |
|---|---|---|---|---|---|
| Dresses | Woven | Polyester | 16% | 10% | 26% |
| Dresses | Knitted | Polyester | 16% | 10% | 26% |
| Dresses | Woven | Viscose / rayon | 16% | 10% | 26% |
| Dresses | Knitted | Viscose / rayon | 14.9% | 10% | 24.9% |
| Dresses | Knitted | Cotton | 11.5% | 10% | 21.5% |
| Dresses | Woven | Cotton | 8.4% | 10% | 18.4% |
| Dresses | Woven | Silk | 6.9% | 10% | 16.9% |
| Dresses | Woven | Linen | 6.9% | 10% | 16.9% |
| Skirts | Woven | Polyester | 16% | 10% | 26% |
| Skirts | Knitted | Polyester | 16% | 10% | 26% |
| Skirts | Woven | Viscose / rayon | 16% | 10% | 26% |
| Skirts | Knitted | Viscose / rayon | 8% | 10% | 18% |
| Skirts | Knitted | Cotton | 8.3% | 10% | 18.3% |
| Skirts | Woven | Cotton | 8.2% | 10% | 18.2% |
| Skirts | Woven | Silk | 6.6% | 10% | 16.6% |
| Skirts | Woven | Linen | 6.6% | 10% | 16.6% |
US trade rules and additional tariffs on Indian garments
Importers should note that there is no bilateral trade agreement in force between the United States and India. Consequently, apparel shipments from India are subject to standard Most-Favoured-Nation (MFN) duties plus an additional tariff.
Under Section 301, an additional duty of 10% has been collected on Indian garments since 24 July 2026. This 10% levy applies in addition to the standard MFN tariff, raising the overall duty range on garments from India to 1.2–32% + 10%. On a polyester dress subject to a 16% standard rate, the added 10% creates the 26% final duty charge.
Recent legislative and executive changes have also reshaped the tariff landscape:
The earlier IEEPA tariffs and the 25% Russian-oil duty ended in February 2026. A newer law, Public Law 119-111 (signed on 18 September 2026), allows an extra duty of up to 100% on goods from major purchasers of Russian oil and gas. However, as of 16 October 2026, no official notice applies this additional duty to Indian goods. Because trade policies remain subject to official notices, check with your customs broker for updates on pending measures.
Check your own garment
To calculate the specific duty liabilities for your upcoming orders by fibre and construction, use our dedicated calculators:
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Sources
Indicative information from official sources, written 17 October 2026. Rates verified on against the official tariffs. It is not a customs ruling; confirm with your customs broker before you rely on it.
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