Importers of HS 9404.90 (of cotton (369)) from Vietnam actually paid 16.28% on the taxed portion of the value in 2026-06 — 16.13% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 5.3%. Over the window the rate on the taxed portion moved 6.16% → 16.28%, with the largest single step -8.4pp in 2026-03. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 5.3% — importers actually paid 16.28%, so the trade-war overlay added 11 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "9404.90", origin: "Vietnam") · see it at trimtabist.com/tariffs
HS 9404.90. The schedule base rate is 5.3%; importers from Vietnam actually paid 16.28% on the dutiable value in 2026-06 — the trade-war overlay added 11 points, measured at the border. Measured, not modelled.
Over the window the collected rate moved 6.16% (2023-07) → 16.28% (2026-06), largest single step -8.4pp in 2026-03.
Vietnam's lower duty (16.13% vs 19.27%) lets it price up to 2.7% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $2.25/kg vs $5.67/kg (duty in, freight out).
All goods from Vietnam · the whole tariff ledger · 66 CBP rulings cite this code · reproduce: tariff_story(hs: "9404.90", origin: "Vietnam") via /connect. Not customs or legal advice.