The following rates apply to goods with Vietnam country of origin imported into the United States. All rates are ad valorem (percentage of customs value) unless noted.
| Tariff Type | Rate | Applies To | Status |
|---|---|---|---|
| MFN / General Rate | Varies by HTS code | All goods (baseline) | In Effect |
| Section 232 (Steel/Aluminum) | 25% / 10% | 25% steel, 10% aluminum Section 232 duties apply | In Effect |
These product categories represent the highest-volume imports from Vietnam into the United States. Each category has specific HTS codes, duty rates, and compliance requirements.
Enter your product description. Our AI classifier returns the correct HTS code, applicable duty rates, and Vietnam Section 301/FTA status.
Transshipment risk — CBP scrutinizes goods routed through Vietnam to avoid China Section 301 duties. Country of origin rules strictly enforced.
All goods imported from Vietnam must be marked with their country of origin per CBP regulations (19 CFR 134). Goods must be "substantially transformed" in Vietnam to claim Vietnam origin — assembly alone is typically insufficient.
Anti-circumvention investigations ongoing. Vietnam-origin goods must demonstrate substantial transformation, not merely assembly from Chinese inputs.
Get a complete cost breakdown including duty, MPF, HMF, freight, and insurance for Vietnam-origin shipments.
See side-by-side tariff and cost comparisons for Vietnam against other major sourcing countries.
No, Section 301 tariffs do not directly apply to Vietnamese-origin goods. However, anti-circumvention risk is the #1 enforcement concern — CBP actively investigates cases where goods are routed through Vietnam to avoid China Section 301 duties. Importers must verify substantial transformation occurs in Vietnam. Mere assembly of Chinese-origin inputs is insufficient for Vietnamese origin. Maintain detailed bills of materials and manufacturing affidavits.
The blended average tariff rate for Vietnamese goods entering the US is approximately 12.7% — significantly higher than most countries because Vietnam exports large volumes of apparel (MFN 17%–32%) and footwear (MFN 8.5%–37.5%). Electronics from Vietnam commonly qualify under the ITA at 0%. Industrial machinery and computer equipment typically face 0%–3.9% MFN rates.
Vietnamese electronics commonly enter under: HTS 8517.12 (smartphones) at 0% ITA, HTS 8471.30 (laptops) at 0% ITA, HTS 8528.72 (monitors) at 0%–3.9%, HTS 8542.31 (integrated circuits) at 0%. Vietnam is now the primary alternative to China for electronics manufacturing. Samsung, Intel, and LG operate major production facilities in Vietnam, exporting billions of dollars of electronics to the US annually.
CBP's anti-circumvention enforcement for Vietnam-transshipped goods has intensified since 2018. CBP conducts factory visits, reviews production records, and analyzes HS code patterns to identify goods routed through Vietnam to avoid China Section 301. Penalties include seizure, liquidation at Section 301 rates (7.5%–25%), and potential fraud referrals to DOJ. Importers should obtain detailed factory affidavits, consider CBP binding rulings for high-volume products, and conduct supply chain due diligence.
Vietnamese apparel and footwear face some of the highest US MFN tariff rates: men's cotton shirts (HTS 6205.20) 19.7%, women's knit tops (6110.20) 16.5%–32%, leather footwear (6403.99) 8.5%–10%, athletic footwear (6404.11) 20%. These high MFN rates apply because Vietnam has no US FTA. IPEF (Indo-Pacific Economic Framework) includes Vietnam but does not provide preferential tariff rates as of 2026.
Tariff rates are sourced from USITC Harmonized Tariff Schedule and Federal Register notices as of 2026-04-05. Section 301 rates reflect current USTR actions. Always verify with official sources before importing. AI-assisted analysis provided for informational purposes only — not legal or customs advice.