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Import Tax From Vietnam to the US Explained: Rates, Costs, and Savings

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20 December 2025

Importing from Vietnam continues to grow as American companies diversify away from China while looking for competitive pricing and stable supply chains. One of the biggest questions buyers ask is simple: “What is the import tariff from Vietnam to the US?”

This guide breaks down how tariffs work, how they’re calculated, what rates apply to different product categories, and why many importers save money by sourcing from Vietnam instead of China.

Key Takeaways

  • Vietnam is not subject to Section 301 China tariffs, which allows US importers to save 10–25 percent on landed costs compared to sourcing from China.
  • Import tariffs from Vietnam follow standard MFN (Most Favored Nation) duty rates, making them predictable and stable across product categories.
  • The total tariff calculation includes duty rate, MPF, and HMF (for ocean shipments), based on the product’s HTS code and FOB value.
  • High-volume imports like furniture, footwear, apparel, and electronics benefit significantly when switching production from China to Vietnam due to lower overall tariff burdens.
  • Correct HS classification, material breakdowns, COO documentation, and compliance help prevent unnecessary duty payments and customs delays.
  • Understanding tariffs before negotiating with suppliers ensures accurate landed cost planning and protects profit margins.
  • Buyers can reduce tariff risk by working with reliable Vietnam manufacturers and maintaining strong US Customs documentation.

Table of Contents

Why Importers Care About Tariffs When Sourcing From Vietnam

Tariffs directly influence the total landed cost of a shipment. A small percentage difference can decide whether a product is profitable or overpriced in the US market. For companies comparing Vietnam and China as production bases, tariff structure is often one of the most important cost factors.

Vietnam has become a preferred sourcing destination because it offers:

  • Competitive labor costs
  • Strong manufacturing clusters
  • Consistent product quality
  • And most importantly, no Section 301 China tariffs

Understanding how tariffs apply, product by product, helps importers plan costs more accurately and avoid surprises during customs clearance.

Are There Import Tariffs on Vietnam Goods?

Yes, tariffs exist for most products imported from Vietnam, but they are normal US tariff rates, not punitive tariffs.

Read more: Vietnam, China, and US Trade: Opportunities and Challenges in Global Sourcing

Vietnam Is NOT Subject to Section 301 Tariffs

Unlike China, Vietnam is not affected by:

  • Section 301 tariffs
  • Additional anti-dumping penalties (unless category-specific)
  • Broad punitive duties

This alone can reduce total landed cost by 10–25 percent compared to China for many items.

Vietnam Has MFN (Most Favored Nation) Status

As a member of the WTO, Vietnam enjoys MFN treatment from the United States. This means:

  • Standard duty rates apply
  • No extra “trade war” tariffs
  • Tariffs are stable and predictable

While not tariff-free like some FTA partners, Vietnam offers favorable tariff structures compared to many Asian countries.

How US Import Duty Is Calculated

Import tariffs from Vietnam to the US are calculated using a formula determined by US Customs and Border Protection (CBP). Understanding this formula helps buyers forecast costs accurately.

Key Factors in the Calculation

1. HS (Harmonized System) Code

Every product must be classified under a 10-digit HTS code.
This code determines:

  • Duty rate
  • Any special taxes
  • Eligibility for additional fees

Correct classification is critical because different codes for similar products can have dramatically different tariff rates.

2. Customs Value (Based on FOB or Transaction Value)

Tariffs are usually calculated on the FOB price listed on commercial invoices.
This does not include:

  • Freight
  • Insurance
  • Local charges

In rare cases, CBP may adjust value under “reasonable care” rules, but FOB is normally accepted.

3. Tariff Rate (%)

This is the duty rate assigned to the HS code. It can be:

  • Zero
  • A percentage of value
  • A rate per unit
  • Or a combination of both

4. MPF (Merchandise Processing Fee)

Applies to all imports unless exempt:

  • 0.3464% of the customs value
  • Minimum: $31.67
  • Maximum: $614.35

5. HMF (Harbor Maintenance Fee)

Only applies to ocean freight:

  • 0.125% of the cargo value

Air shipments do not pay HMF.

Typical Tariff Rates by Product Category

Tariffs vary widely depending on the product. Below are common rates for major Vietnam export categories to the US. These examples are based on frequently used HTS classifications and help illustrate typical importer expectations.

1. Furniture

Vietnam is the largest furniture exporter to the US, especially wooden furniture.

Common tariff ranges:

  • Wooden chairs: 0–4%
  • Wooden tables: 0–4%
  • Upholstered sofas: 0–3%
  • Bedroom furniture: 0–4%

This category saw major advantages after Section 301 tariffs were applied to China.

2. Apparel & Textiles

Apparel often has higher tariff rates regardless of origin.

Typical ranges:

  • T-shirts: 16.5–32%
  • Pants & shorts: 14–28%
  • Jackets: 7–28%
  • Synthetic fabrics: 16–32%

Choosing the correct fiber content is essential, as it dramatically affects rates.

3. Footwear

Vietnam is now one of the world’s largest footwear suppliers.

Common duty rates:

  • Athletic shoes: 20%+
  • Leather shoes: 8–20%
  • Sandals: 2.5–10%
  • Rubber footwear: 3–37.5%

Footwear classification is extremely nuanced; small changes in materials impact tariff rates.

4. Electronics

Typically lower tariff categories.

Common ranges:

  • Consumer electronics: 0–5%
  • Power tools: 0–4.7%
  • Cables & chargers: 2.6–3.9%
  • Smart devices: often 0%

Electronics are a fast-growing sector in Vietnam’s export economy.

5. Plastics & Home Goods

  • Plastic household items: 3–6.5%
  • Kitchenware: 3–5.3%
  • Storage products: 3–5%

6. Wood Products

Outside furniture, other wood items include:

  • Plywood: 0–8%
  • Wood frames: 0–4%

7. Bags, Luggage, and Accessories

  • Backpacks: 6–20%
  • Handbags: 6–12.6%

8. Industrial Goods

  • Machinery: 0–5%
  • Metal components: 0–5%
  • Fasteners: 2.5–12.5%

Vietnam vs China: Tariff Comparison for US Importers

Many US companies shift production from China to Vietnam for one main reason: significant tariff savings.

1. China Is Subject to Section 301 Tariffs

China tariffs include:

  • +7.5%
  • +25%
  • +50% on some categories

These apply on top of normal duty rates.

Examples:

  • Furniture from China: often 25% extra
  • Electronics: many items 15–25% extra
  • Plastics: 25% extra
  • Tools & hardware: 25% extra

2. Vietnam Is Not Affected

Vietnam products only pay the standard tariff.

3. Real-World Example

Take a wooden chair:

  • Normal US tariff: 4%
  • China tariff: 4% + 25% = 29%
  • Vietnam tariff: 4%

This difference often makes Vietnam the more cost-effective option, even when production costs are slightly higher.

4. Why Importers Save 10–25% When Switching

Savings come from:

  • Lower or normal tariff rates
  • No Section 301 penalties
  • Competitive factory labor
  • Strong clusters in furniture, apparel, and footwear

This is why Vietnam has become a major manufacturing hub for US-focused brands.

How to Check Tariff Rates (Step-by-Step)

Importers should always confirm the latest tariff rates through official sources.

1. Identify the Correct HTS Code

You can use:

  • The US International Trade Commission (HTS search tool)
  • A customs broker
  • A freight forwarder

Avoid assuming HS codes from China will be the same for Vietnam. They often differ.

2. Check MFN Tariff Rate

Search the 10-digit HTS code to find:

  • Duty rate
  • Any additional taxes
  • Unit-specific charges

3. Confirm if Any Special Duties Apply

Although Vietnam products are not subject to trade war tariffs, there may be:

  • Anti-dumping duties
  • Countervailing duties (rare and category-specific)

4. Calculate the Total Tariff

Formula:
**Tariff = FOB × Duty Rate

  • MPF
  • HMF (if ocean freight)**

Knowing this helps importers estimate landed cost before shipping.

How to Reduce Tariffs Legally

Several practices help minimize import costs without violating US Customs rules.

1. Ensure Accurate HS Code Classification

Incorrect classification is the top reason for unnecessary duty payments. Work with:

  • Licensed customs brokers
  • Import compliance specialists

A single digit can change duty rates dramatically.

2. Confirm Country of Origin (COO) Rules

Origin must reflect substantial transformation.
Repackaging or minor assembly does not qualify.

3. Ask Suppliers for Material Breakdown

Especially important for:

  • Apparel
  • Footwear
  • Bags

Small material changes can reduce duty rates.

4. Use FTZ (Foreign Trade Zones) if Volume Is High

Not every importer qualifies, but FTZs can:

  • Delay duty payment
  • Reduce costs for certain operations

5. Avoid Incorrect Declared Values

Under-declaring value is illegal and results in costly penalties.
Proper documents ensure smooth customs clearance.

Common Mistakes Importers Make

Avoiding these mistakes saves both time and money.

1. Relying on Chinese HTS Codes

Vietnam exports often have different classifications.

2. Ignoring MPF and HMF

These small fees add up, especially for large shipments.

3. Using Incorrect COO Documentation

Mislabeling origin can trigger customs holds or penalties.

4. Not Reviewing Product Samples for Material Composition

Duty rates often depend on precise materials.

5. Failing to Confirm Tariff Rate Before Negotiating Pricing

Landed cost—not factory price—is the real benchmark.

6. Poor Recordkeeping

US Customs may request supporting documents during audits.

Final Thoughts On Import Tariff From Vietnam To US

The import tariff from Vietnam to the US remains one of the strongest advantages for businesses shifting production away from China. Vietnam’s MFN status, combined with the absence of Section 301 tariffs, allows importers to maintain competitive pricing and avoid the significant cost penalties applied to Chinese goods.

For many categories, especially furniture, footwear, apparel, and household goods, Vietnam offers a balance of quality, reliability, and cost predictability. Companies that understand how tariffs are calculated can better plan their supply chain, estimate total landed costs, and protect their margins.

If your business is exploring production options in Vietnam, VALO helps buyers connect directly with vetted factories across furniture, apparel, home goods, packaging, and industrial components. No agents, no hidden costs, just transparent sourcing from reliable manufacturers.

FAQ: Import Tariff From Vietnam to the US

1. Are products from Vietnam duty-free when imported into the US?

No. Products from Vietnam are not duty-free, but they only face normal US MFN tariff rates. Vietnam is not subject to extra China trade-war tariffs, making many Vietnamese products cheaper to import.

2. Are Vietnam goods affected by Section 301 tariffs?

No. Section 301 tariffs apply to China, not Vietnam. This is one of the main reasons US companies shift production to Vietnam.

3. How do I calculate import tariffs for my product?

Tariffs are calculated using:

  • The product’s HTS code
  • The duty rate associated with that code
  • The FOB value
  • MPF and, if applicable, HMF

A customs broker can provide a precise estimate.

4. Does the US and Vietnam have a free trade agreement?

No. There is no bilateral FTA. However, Vietnam benefits from MFN status as a WTO member, which helps keep tariff rates competitive.

5. Which products have the lowest tariff rates?

Many electronics, tools, machinery, and certain furniture categories have 0–5% tariff rates. Electronics often have 0% duty.

6. Which products have the highest tariff rates?

Apparel, footwear, and certain bags or luggage have higher duty rates, typically ranging from 10–32% depending on materials.

7. How can I reduce import duties legally?

You can reduce costs by:

  • Ensuring accurate HS classification
  • Verifying country of origin rules
  • Requesting detailed material breakdowns from suppliers
  • Exploring FTZ (Foreign Trade Zone) options for large volumes

8. Do MPF and HMF apply to Vietnam imports?

Yes. MPF applies to all shipments. HMF applies only to ocean freight. These fees are standard for all countries.