Trimtabist

The independent observatory for US trade — ship movements, customs records and policy events, measured and tested.

What Vietnam actually pays on vinyl tile

Importers of HS 3918.10 (vinyl tile) from Vietnam actually paid 15.3% on the taxed portion of the value in 2026-06 — 15.3% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 5.3%. Over the window the rate on the taxed portion moved 5.3% → 15.3%, with the largest single step -7.3pp in 2026-03. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 5.3% — importers actually paid 15.3%, so the trade-war overlay added 10 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "3918.10", origin: "Vietnam") · see it at trimtabist.com/tariffs

Vietnam paid 15.3% on HS 3918.10 — the schedule says 5.3% Collected rate on the taxed value — measured from US duty receipts, not the rulebook 15.3% HTS base 5.3% — the rulebook floor2023-072024-122026-06 Measured · as-of 2026-06 · Trimtab US Tariffs & Trade Ledger · trimtabist.com

HS 3918.10. The schedule base rate is 5.3%; importers from Vietnam actually paid 15.3% on the dutiable value in 2026-06 — the trade-war overlay added 10 points, measured at the border. Measured, not modelled.

Over the window the collected rate moved 5.3% (2023-07) → 15.3% (2026-06), largest single step -7.3pp in 2026-03.

Landed cost vs the benchmark

Vietnam's lower duty (15.3% vs 39.79%) lets it price up to 21.2% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $5.06/kg vs $15.52/kg (duty in, freight out).

Go deeper

All goods from Vietnam · the whole tariff ledger · 7 CBP rulings cite this code · reproduce: tariff_story(hs: "3918.10", origin: "Vietnam") via /connect. Not customs or legal advice.

In print: “What Vietnam actually pays on vinyl tile (HS 3918.10)” — Trimtab US Trade Ledger (TT-010 Duty receipts), US Census imports-for-consumption records — trimtabist.com/tariff/391810/vietnam