Importers of HS 3924.90 (curtains and drapes, including panels and valances; napkins,) from Vietnam actually paid 13% on the taxed portion of the value in 2026-06 — 12.82% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 3.3%. Over the window the rate on the taxed portion moved 3.39% → 13%, with the largest single step +6.3pp in 2025-09. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 3.3% — importers actually paid 13%, so the trade-war overlay added 9.7 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "3924.90", origin: "Vietnam") · see it at trimtabist.com/tariffs
HS 3924.90. The schedule base rate is 3.3%; importers from Vietnam actually paid 13% 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 3.39% (2023-07) → 13% (2026-06), largest single step +6.3pp in 2025-09.
Vietnam's lower duty (12.82% vs 17.4%) lets it price up to 4.1% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $1.29/kg vs $3.58/kg (duty in, freight out).
All goods from Vietnam · the whole tariff ledger · 37 CBP rulings cite this code · reproduce: tariff_story(hs: "3924.90", origin: "Vietnam") via /connect. Not customs or legal advice.