Importers of HS 8708.50 (for vehicles of heading 8703) from Vietnam actually paid 27.49% on the taxed portion of the value in 2026-06 — 27.49% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 2.5%. Over the window the rate on the taxed portion moved 2.5% → 27.49%, with the largest single step +20.6pp in 2025-07. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 2.5% — importers actually paid 27.49%, so the trade-war overlay added 25 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "8708.50", origin: "Vietnam") · see it at trimtabist.com/tariffs
HS 8708.50. The schedule base rate is 2.5%; importers from Vietnam actually paid 27.49% on the dutiable value in 2026-06 — the trade-war overlay added 25 points, measured at the border. Measured, not modelled.
Over the window the collected rate moved 2.5% (2023-07) → 27.49% (2026-06), largest single step +20.6pp in 2025-07.
Vietnam's lower duty (27.49% vs 43.4%) lets it price up to 12.5% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, Vietnam actually lands cheaper — $4.63/kg vs $5.21/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 · 5 CBP rulings cite this code · reproduce: tariff_story(hs: "8708.50", origin: "Vietnam") via /connect. Not customs or legal advice.