Importers of HS 1604.14 (in oil) from Vietnam actually paid 19.64% on the taxed portion of the value in 2026-06 — 19.64% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 35%. Over the window the rate on the taxed portion moved 11.2% → 19.64%, with the largest single step +8.6pp in 2025-05. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 35% — importers actually paid 19.64%, so the trade-war overlay added -15.4 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "1604.14", origin: "Vietnam") · see it at trimtabist.com/tariffs
HS 1604.14. The schedule base rate is 35%; importers from Vietnam actually paid 19.64% on the dutiable value in 2026-06 — the trade-war overlay added -15.4 points, measured at the border. Measured, not modelled.
Over the window the collected rate moved 11.2% (2023-07) → 19.64% (2026-06), largest single step +8.6pp in 2025-05.
Vietnam's lower duty (19.64% vs 47.5%) lets it price up to 23.3% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $2.85/kg vs $5.31/kg (duty in, freight out).
All goods from Vietnam · the whole tariff ledger · 1 CBP ruling cite this code · reproduce: tariff_story(hs: "1604.14", origin: "Vietnam") via /connect. Not customs or legal advice.