Trimtabist

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What Vietnam actually pays on welt footwear

Importers of HS 6403.91 (welt footwear) from Vietnam actually paid 18.42% on the taxed portion of the value in 2026-06 — 18.21% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 5%. Over the window the rate on the taxed portion moved 8.82% → 18.42%, with the largest single step -7.6pp in 2026-03. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 5% — importers actually paid 18.42%, so the trade-war overlay added 13.4 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "6403.91", origin: "Vietnam") · see it at trimtabist.com/tariffs

Vietnam paid 18.42% on HS 6403.91 — the schedule says 5% Collected rate on the taxed value — measured from US duty receipts, not the rulebook 18.42% HTS base 5% — the rulebook floor2023-072024-122026-06 Measured · as-of 2026-06 · Trimtab US Tariffs & Trade Ledger · trimtabist.com

HS 6403.91. The schedule base rate is 5%; importers from Vietnam actually paid 18.42% on the dutiable value in 2026-06 — the trade-war overlay added 13.4 points, measured at the border. Measured, not modelled.

Over the window the collected rate moved 8.82% (2023-07) → 18.42% (2026-06), largest single step -7.6pp in 2026-03.

Landed cost vs the benchmark

Vietnam's lower duty (18.21% vs 25.33%) lets it price up to 6% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $17.66/kg vs $20.52/kg (duty in, freight out).

Go deeper

All goods from Vietnam · the whole tariff ledger · reproduce: tariff_story(hs: "6403.91", origin: "Vietnam") via /connect. Not customs or legal advice.

In print: “What Vietnam actually pays on welt footwear (HS 6403.91)” — Trimtab US Trade Ledger (TT-010 Duty receipts), US Census imports-for-consumption records — trimtabist.com/tariff/640391/vietnam