Importers of HS 3926.10 (office or school supplies) from India 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 -25.2pp in 2026-02. 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: "3926.10", origin: "India") · see it at trimtabist.com/tariffs
HS 3926.10. The schedule base rate is 5.3%; importers from India 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 -25.2pp in 2026-02.
China's lower duty (15.22% vs 15.3%) lets it price up to 0.1% above India at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $1.47/kg vs $3.34/kg (duty in, freight out).
7 Chapter-99 measures name India; scope mapping is partial (several annexes are PDFs) — absence never means exemption. They do not sum, and some are product-specific — the collected rate above is the composed truth.
All goods from India · the whole tariff ledger · 10 CBP rulings cite this code · reproduce: tariff_story(hs: "3926.10", origin: "India") via /connect. Not customs or legal advice.