Country tariff overview · VN
Vietnam Tariffs to the United States
Vietnam has been the largest beneficiary of post-2018 supply chain shifts away from China. Vietnamese-origin goods escape Section 301, but they do face the IEEPA country tariff, growing AD/CVD coverage, and intense CBP scrutiny on whether assembly in Vietnam constitutes substantial transformation.
IEEPA country tariff
Vietnam is subject to the IEEPA country tariff, which stacks on top of base HTS duties. The combined cost of moving production to Vietnam — IEEPA plus base rate — is typically lower than the Chinese stack of base + Section 301 + IEEPA, but the differential has narrowed since the 2025 IEEPA expansion. Verify current rates before locking in supplier contracts; IEEPA rates are subject to executive modification.
Section 301 and substantial transformation risk
Section 301 attaches to Chinese country of origin under CBP's substantial transformation test. Vietnamese assembly using significant Chinese components has been a CBP enforcement priority since 2019. Mere assembly — attaching pre-made parts with screws or adhesives — typically does not constitute substantial transformation. Cut-and-sew of Chinese fabric into garments has historically qualified, but pre-cut fabric assembled in Vietnam has been ruled non-transformative in some CBP rulings. Document the manufacturing process thoroughly.
AD/CVD on Vietnamese goods
AD/CVD orders cover solar cells, certain steel and aluminum products, fish fillets, shrimp, hardwood plywood, and other categories. Several recent circumvention findings have extended Chinese AD/CVD orders to Vietnamese producers using Chinese components. Treat each new product category as carrying potential AD/CVD risk until verified through the ITA database.
Industries where Vietnam dominates US imports
Apparel and footwear, consumer electronics assembly, furniture, and some industrial machinery. Each industry has its own origin documentation conventions; CBP's industry-specific rulings on substantial transformation should be consulted before relying on Vietnamese origin for high-volume programs.
Sample HTS rates from Vietnam
Sample rates illustrate the duty layers that apply at the chapter or heading level — verify the precise 10-digit HTS code and current policy via the HTS code lookup before filing entry.
| HTS prefix | Description | Base rate | Additional layers |
|---|---|---|---|
| 6403.99 | Footwear with rubber/plastic soles, leather upper | 10% | IEEPA country tariff applies |
| 9401.61 | Upholstered seats with wooden frames | Free | IEEPA applies; AD/CVD circumvention risk if Chinese components |
| 8517.13 | Smartphones | Free | IEEPA applies |
| 6109.10 | T-shirts of cotton | 16.5% | IEEPA applies |
| 8541.43 | Photovoltaic cells and modules | Free | AD/CVD circumvention findings extend Chinese orders to Vietnamese producers using Chinese components |
| 4412.39 | Hardwood plywood | Free | AD/CVD on certain Vietnamese hardwood plywood |
For an exact 10-digit HTS code with current rates, use the HTS code lookup. To compute total landed cost including MPF and HMF, use the landed cost calculator.
Frequently asked questions
- Are goods from Vietnam subject to Section 301 tariffs?
- Generally no — Section 301 targets Chinese-origin goods. But CBP scrutinizes Vietnamese assembly using Chinese components and can determine the goods retain Chinese origin, in which case Section 301 applies. Document the manufacturing operations performed in Vietnam.
- What about IEEPA tariffs on Vietnamese imports?
- Vietnam is subject to the IEEPA country tariff. Combined with the base HTS duty, the total rate is usually lower than the comparable Chinese stack but is no longer trivial. Build IEEPA into your landed-cost models.
- Are there AD/CVD orders covering Vietnamese goods?
- Yes — solar cells, certain steel and aluminum products, fish fillets, shrimp, and hardwood plywood, among others. Several orders extend prior Chinese AD/CVD findings to Vietnamese producers via circumvention determinations. Search the ITA database before committing to a Vietnamese supplier.
Apply this to your products
Compute the full duty stack for any product from Vietnam — and watch for rate changes.
Related in-depth guides
Background on the trade-policy mechanisms that drive duty rates from this country.