Import Duty from Vietnam to US: 2026 Tariff Rates and Landed Cost Guide
For goods imported from Vietnam to the US in 2026, there is no single flat import duty. Start with the product's 10-digit HTS rate, add the temporary 10% Section 122 import surcharge while active, then check product-specific remedies and origin evidence. Apparel is often the highest-intent example, but the same workflow applies to furniture, electronics accessories, consumer goods, and components.
Quick answer: import duty from Vietnam to the US in 2026 depends on the exact HTS code. Many products pay their normal HTS duty plus the temporary 10% Section 122 surcharge while it is active; apparel rates can be materially higher because garment duties vary by fiber and construction. If you want to compare Vietnam against China or another sourcing country, use the free duty calculator.
In this guide
Current US Tariff Rate on Apparel Imports From Vietnam (May 2026)
Good news first: Vietnam is not subject to China-specific Section 301 tariffs. For Vietnam-origin apparel, the practical duty stack has two main layers: the normal HTS apparel rate and the temporary Section 122 surcharge.
| Tariff Layer | Rate | Status | Applies To |
|---|---|---|---|
| Section 122 (baseline) | 10% | Active (expires ~Jul 23, 2026) | Nearly all imports from all countries |
| HTS Base Rate | 0–15% | Permanent | Varies by product category |
| Section 232 (product-specific) | 25–50% | Active (if applicable) | Steel, aluminum, autos, copper only |
✅ Bottom line: For apparel from Vietnam, the total duty is often 18–42% because garment HTS rates can be high even before the 10% Section 122 surcharge. For lower-duty categories like furniture or electronics, Vietnam-origin goods often land closer to 10–15%.
Apparel-specific shortcut: If you are importing T-shirts, hoodies, dresses, denim, or synthetic activewear from Vietnam, do not use a generic “Vietnam tariff rate.” Apparel rates move by fabric, knit vs woven construction, gender/age category, and fiber content. A cotton knit T-shirt, synthetic activewear top, and denim jean can all have different HTS rates before the same 10% Section 122 surcharge is added.
The Section 122 (10%) is temporary — the White House proclamation imposes it for 150 days, effective February 24, 2026, which puts the scheduled expiration around July 23, 2026 unless extended or replaced.[2] If it lapses and your product has a 0% HTS rate, you could return to zero duty from Vietnam for that product.
Vietnam vs China: A Real Cost Comparison
The real question for anyone considering a supply chain switch. Three common product types, side by side:
Apparel (T-shirts, clothing)
| Factor | China | Vietnam |
|---|---|---|
| HTS base rate (clothing) | ~12% | ~12% |
| Section 301 (China-specific) | 7.5% (List 4A) | None |
| Section 122 (baseline) | 10% | 10% |
| Total effective duty | ~29.5% | ~22% |
Consumer Electronics
| Factor | China | Vietnam |
|---|---|---|
| HTS base rate (electronics) | 0–2% | 0–2% |
| Section 301 (China-specific) | 7.5% (List 4A) | None |
| Section 122 (baseline) | 10% | 10% |
| Total effective duty | ~17.5–19.5% | ~10–12% |
Furniture
| Factor | China | Vietnam |
|---|---|---|
| HTS base rate (furniture) | 0–5% | 0–5% |
| Section 301 (China-specific) | 25% (List 3) | None |
| Section 122 (baseline) | 10% | 10% |
| Total effective duty | ~35–40% | ~10–15% |
Furniture is where the gap really opens up: 20–30 percentage points lower than China. That is why you have seen so many furniture brands make the switch — USTR reports US goods imports from Vietnam hit $193.8 billion in 2025, up 42.0% from 2024.[3]
Compare Vietnam vs China before you switch suppliers
Use the free duty calculator to estimate what a route change does to landed cost, not just headline tariff rate.
Compare Duty Rates →Duty Rates by Product Category
Vietnam's main export categories to the US and what you're actually paying in May 2026:
| Product Category | HTS Base Rate | Section 122 | Total Effective Rate |
|---|---|---|---|
| Apparel (cotton, synthetic) | 8–32% | 10% | 18–42% |
| Footwear | 5–20% | 10% | 15–30% |
| Furniture, wooden products | 0–6% | 10% | 10–16% |
| Mobile phones / electronics | 0–2% | 10% | 10–12% |
| Machinery and equipment | 0–4% | 10% | 10–14% |
| Seafood (fish, shrimp) | 0–5% | 10% | 10–15% |
| Rubber and rubber products | 2–5% | 10% | 12–15% |
| Steel / aluminum products | 0–5% | 10% | 60% (Section 232 applies) |
HTS base rates are approximate; exact rates depend on the 10-digit HTS code for your specific product. CBP notes that the Harmonized Tariff System provides duty rates for virtually every item, so use the current USITC HTS and have your broker confirm the classification before quoting customers.[1][4]
⚠ Exception: Steel and aluminum from Vietnam
Section 232 tariffs on steel (50%) and aluminum (50%) apply regardless of country of origin. If you're importing steel-intensive products from Vietnam, you still face Section 232. The same applies to automotive parts and copper products.
Why Apparel Rates Are So High
Apparel and footwear have always had high HTS base rates — those protections predate the current trade war by decades. The US textile and footwear industries have had tariff protection since the 1970s. And Vietnam doesn't have a free trade agreement with the US the way Canada and Mexico do, so those base rates apply in full.
Some specialized clothing categories have HTS rates over 30%. Add Section 122 and you're looking at 40%+ duty from Vietnam — not the discount you expected.
How to Calculate Your Landed Cost from Vietnam
Formula: Product cost + Shipping + Insurance + Duty + Customs broker fee = Landed cost. Same as always. Here's what it looks like with real numbers:
You're importing 500 units of furniture from Vietnam. Each unit is $80 FOB, $2,000 in sea freight, $150 in insurance.
| Line Item | Amount |
|---|---|
| Product cost (500 × $80) | $40,000 |
| Sea freight | $2,000 |
| Insurance | $150 |
| CIF Value | $42,150 |
| HTS base rate (furniture ~3%) | $1,264.50 |
| Section 122 (10%) | $4,215 |
| Total Duty | $5,479.50 |
| Customs broker (est.) | $300 |
| Total Landed Cost | $47,929.50 |
| Landed cost per unit | $95.86 |
Run the same order from China with furniture's 25% Section 301 on top and you'd pay roughly $13,600 more in duty on that same $40,000 order. That's the Vietnam advantage in concrete terms.
💡 Tip: Duty is calculated on CIF (Cost, Insurance, Freight), not just the product cost. Shipping costs inflate your dutiable value, so optimizing your freight can reduce your duty bill. A $500 savings on freight saves you $65 in duty (at 13%).
The Transshipment Problem: What US Customs Watches For
CBP has gotten much more aggressive here. Transshipment — goods made in China, routed through Vietnam to claim a lower-tariff origin — is one of their top enforcement priorities right now.
How CBP catches it:
- Country of Origin verification: They can demand full production records, not just proof of the last processing step
- Substantial transformation test: Goods must be genuinely transformed in Vietnam — relabeling, minor assembly, or basic cutting of Chinese-made fabric doesn't count
- Targeted audit programs: Furniture, apparel, solar panels — CBP runs enforcement operations against high-risk categories
- Fines and seizures: Transshipment can mean seized goods, back-duties, and civil penalties up to 4× the unpaid duty
If your Vietnam supplier sources raw materials or semi-finished goods from China, document everything. Goods substantially transformed in Vietnam — cut fabric sewn into a garment, raw components assembled into a finished product — are generally fine. Vietnam as a transit point or minimal processing stop is a problem.
⚠ You're the one on the hook. Legal liability for transshipment falls on the importer of record — that's you, not your supplier. Request factory certifications, ask directly about raw material sourcing, and consider a third-party factory audit if anything seems off.
US-Vietnam Trade History & Recent Changes
| Date | Event | Impact on Importers |
|---|---|---|
| 2001 | US-Vietnam Bilateral Trade Agreement (BTA) | Normalized trade relations; most goods at standard HTS rates |
| 2007 | Vietnam joins WTO | US-Vietnam trade framework formalized |
| 2018–2019 | US-China trade war begins | Massive sourcing shift from China to Vietnam begins |
| Apr 2025 | "Liberation Day" IEEPA tariffs | US proposed 46% reciprocal tariff on Vietnam |
| 2025 | US-Vietnam bilateral trade deal | Agreed rate reduced to ~20% under IEEPA framework |
| Feb 20, 2026 | Supreme Court strikes down IEEPA | Reciprocal tariffs (incl. Vietnam 20%) invalidated |
| Feb 24, 2026 | Section 122 — 10% baseline tariff | All imports (incl. Vietnam) now pay 10% baseline |
| ~Jul 23, 2026 | Section 122 expires (150 days) | Baseline may drop to zero for Vietnam (no FTA needed) |
IEEPA getting struck down was actually a good outcome for Vietnam specifically. The proposed 46% reciprocal tariff would've erased most of Vietnam's tariff advantage over China. Instead, Vietnam now sits at 10% Section 122 plus standard HTS rates — workable.
The US-Vietnam Trade Deficit
The US-Vietnam goods trade deficit hit $178.2 billion in 2025 — up 44% from 2024 — driven by the rush to move supply chains out of China. That deficit is exactly why Vietnam got targeted by the IEEPA tariff regime in the first place. Whether future administrations come after Vietnam again is a real risk worth keeping an eye on.
Total US goods imports from Vietnam were $193.8 billion in 2025, up 42.0% from 2024, according to USTR data.[3]
Frequently Asked Questions
Compare Vietnam apparel duty before you price the order
Use the free calculator as a first-pass screen for Vietnam, China, India, and 85+ other origins. Then confirm the exact apparel HTS code with your broker before committing price or margin.
Compare Duty Rates Free →Monitor Vietnam import duty exposure in Shopify
If you are comparing Vietnam, China, India, or other sourcing routes, TariffShield helps Shopify merchants keep duty exposure and landed-cost pressure visible inside Shopify.
Add TariffShield from the Shopify App Store →Disclaimer: This article is for informational purposes only and does not constitute legal, tax, or customs advice. Tariff rates change frequently. Always verify current rates with US Customs and Border Protection or a licensed customs broker before making sourcing or import decisions. Rates in this article are accurate as of May 1, 2026.