Importers of HS 3926.90 (gaskets, washers and other seals) from Vietnam actually paid 14.78% on the taxed portion of the value in 2026-06 — 14.54% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 3.5%. Over the window the rate on the taxed portion moved 5.04% → 14.78%, with the largest single step -7.4pp in 2026-03. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 3.5% — importers actually paid 14.78%, so the trade-war overlay added 11.3 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "3926.90", origin: "Vietnam") · see it at trimtabist.com/tariffs
HS 3926.90. The schedule base rate is 3.5%; importers from Vietnam actually paid 14.78% on the dutiable value in 2026-06 — the trade-war overlay added 11.3 points, measured at the border. Measured, not modelled.
Over the window the collected rate moved 5.04% (2023-07) → 14.78% (2026-06), largest single step -7.4pp in 2026-03.
Vietnam's lower duty (14.54% vs 20.29%) lets it price up to 5% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $2.21/kg vs $3.34/kg (duty in, freight out).
All goods from Vietnam · the whole tariff ledger · 116 CBP rulings cite this code · reproduce: tariff_story(hs: "3926.90", origin: "Vietnam") via /connect. Not customs or legal advice.