Trimtabist

The independent observatory for US trade — ship movements, customs records and policy events, measured and tested.

What Vietnam actually pays on valued not over $10 each

Importers of HS 9006.40 (valued not over $10 each) from Vietnam actually paid 10% on the taxed portion of the value in 2026-06 — 10% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 6.8%. Over the window the rate on the taxed portion moved null% → 10%, with the largest single step +10pp in 2025-05. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 6.8% — importers actually paid 10%, so the trade-war overlay added 3.2 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "9006.40", origin: "Vietnam") · see it at trimtabist.com/tariffs

Vietnam paid 10% on HS 9006.40 — the schedule says 6.8% Collected rate on the taxed value — measured from US duty receipts, not the rulebook 10% HTS base 6.8% — the rulebook floor2025-052025-112026-06 Measured · as-of 2026-06 · Trimtab US Tariffs & Trade Ledger · trimtabist.com

HS 9006.40. The schedule base rate is 6.8%; importers from Vietnam actually paid 10% on the dutiable value in 2026-06 — the trade-war overlay added 3.2 points, measured at the border. Measured, not modelled.

Over the window the collected rate moved % (2023-07) → 10% (2026-06), largest single step +10pp in 2025-05.

Landed cost vs the benchmark

Vietnam's lower duty (10% vs 13.29%) lets it price up to 3% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $76.57/kg vs $195.72/kg (duty in, freight out).

Go deeper

All goods from Vietnam · the whole tariff ledger · reproduce: tariff_story(hs: "9006.40", origin: "Vietnam") via /connect. Not customs or legal advice.

In print: “What Vietnam actually pays on valued not over $10 each (HS 9006.40)” — Trimtab US Trade Ledger (TT-010 Duty receipts), US Census imports-for-consumption records — trimtabist.com/tariff/900640/vietnam