Importers of HS 0304.71 (skinned, whether or not divided into pieces, and frozen into) from Vietnam actually paid 9.95% on the taxed portion of the value in 2026-06 — 9.95% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is Free. Over the window the rate on the taxed portion moved null% → 9.95%, with the largest single step -7.6pp in 2026-03. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is Free — importers actually paid 9.95%, so the trade-war overlay added 9.9 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "0304.71", origin: "Vietnam") · see it at trimtabist.com/tariffs
HS 0304.71. The schedule base rate is Free; importers from Vietnam actually paid 9.95% on the dutiable value in 2026-06 — the trade-war overlay added 9.9 points, measured at the border. Measured, not modelled.
Over the window the collected rate moved % (2023-07) → 9.95% (2026-06), largest single step -7.6pp in 2026-03.
Vietnam's lower duty (9.95% vs 9.99%) lets it price up to 0% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $12.4/kg vs $16.17/kg (duty in, freight out).
All goods from Vietnam · the whole tariff ledger · reproduce: tariff_story(hs: "0304.71", origin: "Vietnam") via /connect. Not customs or legal advice.