Trimtabist

The independent observatory for US trade — ship movements, customs records and policy events, measured and tested.

What Vietnam actually pays on tops

Importers of HS 6114.30 (tops) from Vietnam actually paid 33.66% on the taxed portion of the value in 2026-06 — 33.65% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 28.2%. Over the window the rate on the taxed portion moved 25.06% → 33.66%, with the largest single step +8.6pp in 2025-09. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 28.2% — importers actually paid 33.66%, so the trade-war overlay added 5.5 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "6114.30", origin: "Vietnam") · see it at trimtabist.com/tariffs

Vietnam paid 33.66% on HS 6114.30 — the schedule says 28.2% Collected rate on the taxed value — measured from US duty receipts, not the rulebook 33.66% HTS base 28.2% — the rulebook floor2023-072024-122026-06 Measured · as-of 2026-06 · Trimtab US Tariffs & Trade Ledger · trimtabist.com

HS 6114.30. The schedule base rate is 28.2%; importers from Vietnam actually paid 33.66% on the dutiable value in 2026-06 — the trade-war overlay added 5.5 points, measured at the border. Measured, not modelled.

Over the window the collected rate moved 25.06% (2023-07) → 33.66% (2026-06), largest single step +8.6pp in 2025-09.

Landed cost vs the benchmark

Vietnam's lower duty (33.65% vs 38.42%) lets it price up to 3.6% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $10.67/kg vs $18.74/kg (duty in, freight out).

Go deeper

All goods from Vietnam · the whole tariff ledger · 42 CBP rulings cite this code · reproduce: tariff_story(hs: "6114.30", origin: "Vietnam") via /connect. Not customs or legal advice.

In print: “What Vietnam actually pays on tops (HS 6114.30)” — Trimtab US Trade Ledger (TT-010 Duty receipts), US Census imports-for-consumption records — trimtabist.com/tariff/611430/vietnam