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What Vietnam actually pays on HS 3926.20

Importers of HS 3926.20 (other) from Vietnam actually paid 11.94% on the taxed portion of the value in 2026-06 — 11.84% 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 5% → 11.94%, with the largest single step -8.8pp in 2026-03. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 6.5% — importers actually paid 11.94%, so the trade-war overlay added 5.4 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "3926.20", origin: "Vietnam") · see it at trimtabist.com/tariffs

Vietnam paid 11.94% on HS 3926.20 — the schedule says 6.5% Collected rate on the taxed value — measured from US duty receipts, not the rulebook 11.94% HTS base 6.5% — the rulebook floor2023-072024-122026-06 Measured · as-of 2026-06 · Trimtab US Tariffs & Trade Ledger · trimtabist.com

HS 3926.20. The schedule base rate is 6.5%; importers from Vietnam actually paid 11.94% on the dutiable value in 2026-06 — the trade-war overlay added 5.4 points, measured at the border. Measured, not modelled.

Over the window the collected rate moved 5% (2023-07) → 11.94% (2026-06), largest single step -8.8pp in 2026-03.

Landed cost vs the benchmark

Vietnam's lower duty (11.84% vs 14.02%) lets it price up to 1.9% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $1.81/kg vs $3.08/kg (duty in, freight out).

Go deeper

All goods from Vietnam · the whole tariff ledger · 5 CBP rulings cite this code · reproduce: tariff_story(hs: "3926.20", origin: "Vietnam") via /connect. Not customs or legal advice.

In print: “What Vietnam actually pays on HS 3926.20 (HS 3926.20)” — Trimtab US Trade Ledger (TT-010 Duty receipts), US Census imports-for-consumption records — trimtabist.com/tariff/392620/vietnam