Importers of HS 6108.21 (of cotton) from Vietnam actually paid 17.5% on the taxed portion of the value in 2026-06 — 17.5% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 7.6%. Over the window the rate on the taxed portion moved 7.6% → 17.5%, 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 7.6% — importers actually paid 17.5%, so the trade-war overlay added 9.9 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "6108.21", origin: "Vietnam") · see it at trimtabist.com/tariffs
HS 6108.21. The schedule base rate is 7.6%; importers from Vietnam actually paid 17.5% 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 7.6% (2023-07) → 17.5% (2026-06), largest single step -9.7pp in 2026-03.
Vietnam's lower duty (17.5% vs 25.09%) lets it price up to 6.5% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $6.3/kg vs $18.1/kg (duty in, freight out).
All goods from Vietnam · the whole tariff ledger · 5 CBP rulings cite this code · reproduce: tariff_story(hs: "6108.21", origin: "Vietnam") via /connect. Not customs or legal advice.