Importers of HS 7326.90 (other) from Vietnam actually paid 50.72% on the taxed portion of the value in 2026-06 — 50.72% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 2.9%. Over the window the rate on the taxed portion moved 2.92% → 50.72%, with the largest single step +16.8pp in 2025-04. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 2.9% — importers actually paid 50.72%, so the trade-war overlay added 47.8 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "7326.90", origin: "Vietnam") · see it at trimtabist.com/tariffs
HS 7326.90. The schedule base rate is 2.9%; importers from Vietnam actually paid 50.72% on the dutiable value in 2026-06 — the trade-war overlay added 47.8 points, measured at the border. Measured, not modelled.
Over the window the collected rate moved 2.92% (2023-07) → 50.72% (2026-06), largest single step +16.8pp in 2025-04.
Vietnam's lower duty (50.72% vs 72.98%) lets it price up to 14.8% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $4.27/kg vs $4.43/kg (duty in, freight out).
15 Chapter-99 measures name Vietnam; scope mapping is partial (several annexes are PDFs) — absence never means exemption. They do not sum, and some are product-specific — the collected rate above is the composed truth.
All goods from Vietnam · the whole tariff ledger · 77 CBP rulings cite this code · reproduce: tariff_story(hs: "7326.90", origin: "Vietnam") via /connect. Not customs or legal advice.