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What Vietnam actually pays on HS 9403.40

Importers of HS 9403.40 (other) from Vietnam actually paid 22.48% on the taxed portion of the value in 2026-06 — 22.47% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is Free. Over the window the rate on the taxed portion moved null% → 22.48%, with the largest single step +9.8pp in 2025-04. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is Free — importers actually paid 22.48%, so the trade-war overlay added 22.5 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "9403.40", origin: "Vietnam") · see it at trimtabist.com/tariffs

Vietnam paid 22.48% on HS 9403.40 — the schedule says Free Collected rate on the taxed value — measured from US duty receipts, not the rulebook 22.48% HTS base Free — the rulebook floor2025-042025-112026-06 Measured · as-of 2026-06 · Trimtab US Tariffs & Trade Ledger · trimtabist.com

HS 9403.40. The schedule base rate is Free; importers from Vietnam actually paid 22.48% on the dutiable value in 2026-06 — the trade-war overlay added 22.5 points, measured at the border. Measured, not modelled.

Over the window the collected rate moved % (2023-07) → 22.48% (2026-06), largest single step +9.8pp in 2025-04.

Landed cost vs the benchmark

Vietnam's lower duty (22.47% vs 38.6%) lets it price up to 13.2% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $0.9/kg vs $2.39/kg (duty in, freight out).

Go deeper

All goods from Vietnam · the whole tariff ledger · reproduce: tariff_story(hs: "9403.40", origin: "Vietnam") via /connect. Not customs or legal advice.

In print: “What Vietnam actually pays on HS 9403.40 (HS 9403.40)” — Trimtab US Trade Ledger (TT-010 Duty receipts), US Census imports-for-consumption records — trimtabist.com/tariff/940340/vietnam