Importers of HS 8507.60 (lithium-ion batteries) from Vietnam actually paid 13.59% on the taxed portion of the value in 2026-06 — 13.26% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 3.4%. Over the window the rate on the taxed portion moved 3.4% → 13.59%, with the largest single step -6.8pp in 2026-03. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 3.4% — importers actually paid 13.59%, so the trade-war overlay added 10.2 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "8507.60", origin: "Vietnam") · see it at trimtabist.com/tariffs
HS 8507.60. The schedule base rate is 3.4%; importers from Vietnam actually paid 13.59% on the dutiable value in 2026-06 — the trade-war overlay added 10.2 points, measured at the border. Measured, not modelled.
Over the window the collected rate moved 3.4% (2023-07) → 13.59% (2026-06), largest single step -6.8pp in 2026-03.
Vietnam's lower duty (13.26% vs 34.08%) lets it price up to 18.4% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $13.52/kg vs $19.45/kg (duty in, freight out).
2 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 · 14 CBP rulings cite this code · reproduce: tariff_story(hs: "8507.60", origin: "Vietnam") via /connect. Not customs or legal advice.