Importers of HS 9506.31 (golf clubs, complete) from Vietnam actually paid 13.4% on the taxed portion of the value in 2026-06 — 13.4% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 4.4%. Over the window the rate on the taxed portion moved 4.4% → 13.4%, with the largest single step -11.8pp in 2026-03. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 4.4% — importers actually paid 13.4%, so the trade-war overlay added 9 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "9506.31", origin: "Vietnam") · see it at trimtabist.com/tariffs
HS 9506.31. The schedule base rate is 4.4%; importers from Vietnam actually paid 13.4% on the dutiable value in 2026-06 — the trade-war overlay added 9 points, measured at the border. Measured, not modelled.
Over the window the collected rate moved 4.4% (2023-07) → 13.4% (2026-06), largest single step -11.8pp in 2026-03.
Vietnam's lower duty (13.4% vs 21.16%) lets it price up to 6.8% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $19.48/kg vs $26.52/kg (duty in, freight out).
All goods from Vietnam · the whole tariff ledger · reproduce: tariff_story(hs: "9506.31", origin: "Vietnam") via /connect. Not customs or legal advice.