Importers of HS 3926.40 (statuettes and other ornamental articles) from Vietnam actually paid 15.22% on the taxed portion of the value in 2026-06 — 15.2% 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% → 15.22%, with the largest single step -9.7pp 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 15.22%, so the trade-war overlay added 9.9 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "3926.40", origin: "Vietnam") · see it at trimtabist.com/tariffs
HS 3926.40. The schedule base rate is 5.3%; importers from Vietnam actually paid 15.22% on the dutiable value in 2026-06 — the trade-war overlay added 9.9 points, measured at the border. Measured, not modelled.
Over the window the collected rate moved 5.3% (2023-07) → 15.22% (2026-06), largest single step -9.7pp in 2026-03.
China's lower duty (14.81% vs 15.2%) lets it price up to 0.3% above Vietnam at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $1.56/kg vs $6.64/kg (duty in, freight out).
All goods from Vietnam · the whole tariff ledger · 15 CBP rulings cite this code · reproduce: tariff_story(hs: "3926.40", origin: "Vietnam") via /connect. Not customs or legal advice.