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What Taiwan actually pays on HS 3907.99

Importers of HS 3907.99 (other) from Taiwan actually paid 16.18% on the taxed portion of the value in 2026-06 — 16.18% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 6.5%. Over the window the rate on the taxed portion moved 6.5% → 16.18%, with the largest single step +14.6pp in 2025-09. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 6.5% — importers actually paid 16.18%, so the trade-war overlay added 9.7 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "3907.99", origin: "Taiwan") · see it at trimtabist.com/tariffs

Taiwan paid 16.18% on HS 3907.99 — the schedule says 6.5% Collected rate on the taxed value — measured from US duty receipts, not the rulebook 16.18% HTS base 6.5% — the rulebook floor2023-072024-122026-06 Measured · as-of 2026-06 · Trimtab US Tariffs & Trade Ledger · trimtabist.com

HS 3907.99. The schedule base rate is 6.5%; importers from Taiwan actually paid 16.18% on the dutiable value in 2026-06 — the trade-war overlay added 9.7 points, measured at the border. Measured, not modelled.

Over the window the collected rate moved 6.5% (2023-07) → 16.18% (2026-06), largest single step +14.6pp in 2025-09.

Landed cost vs the benchmark

Taiwan's lower duty (16.18% vs 41.46%) lets it price up to 21.8% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, Taiwan actually lands cheaper — $1.78/kg vs $2.38/kg (duty in, freight out).

Go deeper

All goods from Taiwan · the whole tariff ledger · 2 CBP rulings cite this code · reproduce: tariff_story(hs: "3907.99", origin: "Taiwan") via /connect. Not customs or legal advice.

In print: “What Taiwan actually pays on HS 3907.99 (HS 3907.99)” — Trimtab US Trade Ledger (TT-010 Duty receipts), US Census imports-for-consumption records — trimtabist.com/tariff/390799/taiwan