Importers of HS 8501.31 (exceeding 37.5 w but not exceeding 74.6 w) from Taiwan actually paid 13.85% on the taxed portion of the value in 2026-06 — 13.34% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 2.8%. Over the window the rate on the taxed portion moved 3.74% → 13.85%, with the largest single step +7.5pp in 2025-09. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 2.8% — importers actually paid 13.85%, so the trade-war overlay added 11.1 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "8501.31", origin: "Taiwan") · see it at trimtabist.com/tariffs
HS 8501.31. The schedule base rate is 2.8%; importers from Taiwan actually paid 13.85% on the dutiable value in 2026-06 — the trade-war overlay added 11.1 points, measured at the border. Measured, not modelled.
Over the window the collected rate moved 3.74% (2023-07) → 13.85% (2026-06), largest single step +7.5pp in 2025-09.
Taiwan's lower duty (13.34% vs 24.67%) lets it price up to 10% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $12.97/kg vs $16.9/kg (duty in, freight out).
2 Chapter-99 measures name Taiwan; 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 Taiwan · the whole tariff ledger · 18 CBP rulings cite this code · reproduce: tariff_story(hs: "8501.31", origin: "Taiwan") via /connect. Not customs or legal advice.