Calculate Import Duty: Vietnam to USA

Vietnam has been the single largest beneficiary of US-China trade tensions since 2018. Many importers shifted China-sourced production to Vietnamese factories to escape Section 301 and de minimis restrictions. As of 2026 Vietnam is the sixth-largest source of US imports, behind only Mexico, China, Canada, Germany, and Japan.

The catch: Vietnam is not duty-free. It pays the 15 percent Section 122 surcharge and selected anti-dumping orders, and CBP increasingly polices transshipment of Chinese product through Vietnamese jurisdictions.

This guide explains the calculation, the high-risk categories, and a worked example. Try the calculator with Vietnam to USA prefilled.

The duty layers for Vietnam to USA

For a typical Vietnam to USA entry in 2026:

1. MFN HTS rate for the eight-digit code.
2. Section 122 reciprocal tariff of 15 percent on the MFN base.
3. Section 232 on steel and aluminum derivatives (with melt-and-pour origin tracking).
4. AD/CVD on specific categories: cabinets, plywood, mattresses, steel pipe, certain solar.
5. MPF and HMF as standard.

No Section 301 applies. Vietnam is not in the China-specific tariff scope.

Section 122 on Vietnam: the new baseline

Under the February 2026 proclamation, Vietnam is squarely in the 15 percent Section 122 scope. There is no Vietnam-specific exemption. The 15 percent applies on the customs value (FOB plus assists, packaging, royalties as applicable per 19 CFR Part 152).

This narrowed the Vietnam advantage versus China. Before 2026, a switch from China List 3 (25 percent Section 301) to Vietnam saved the full 25 percent. After the Section 122 stack on China, the China rate is 40 percent (25 plus 15), and Vietnam is 15 percent on a comparable item. The save is now around 25 percentage points, not 35.

Vietnam remains attractive but not as much as it was in 2024.

High-traffic HS chapters for Vietnam to USA

Chapter 64: footwear

Vietnam is the second-largest footwear source for the US after China. MFN rates vary wildly within the chapter: leather uppers from 8.5 percent, athletic footwear from 5 to 20 percent, plastic uppers up to 37.5 percent. Add 15 percent Section 122 and the total is 20 to 52.5 percent on FOB value.

The big classification question is upper material. The upper is the part of the shoe above the sole; its predominant material by surface area drives the rate. Mixed materials (leather plus textile, leather plus rubber) frequently mis-classify.

Chapter 61 and 62: apparel

Similar to India. MFN rates 5 to 32 percent, plus 15 percent Section 122. Fiber content and knit-versus-woven distinction matter. Vietnamese-origin apparel does qualify for Section 122 only (no Section 301), making it currently cheaper than Chinese equivalents.

Chapter 94: furniture

Wooden furniture (HTS 9403.30, 9403.40, 9403.60) imports from Vietnam grew tenfold between 2018 and 2024 as Chinese furniture diverted around Section 301. Wooden bedroom furniture from Vietnam has an active US AD order (case A-552-867). Wooden cabinets and vanities also have an active AD order.

If your HS plus Vietnam combination is subject to AD/CVD, you must:

1. Identify the producer's case number.
2. Cash-deposit at the most recent administrative review rate (or the all-others rate if the producer is not separately rated).
3. File the entry as Type 03 (consumption AD/CVD).
4. Be prepared for a periodic administrative review at the Commerce Department.

AD rates on Vietnamese wooden cabinets, for example, range from a few percent to over 200 percent depending on producer. The "all others" rate for non-cooperating producers in the petition is the rate of the highest individually examined respondent.

Chapter 84 and 85: electronics

Vietnamese final assembly of consumer electronics has boomed. Samsung, Apple suppliers, LG, and Foxconn all have major Vietnamese plants. MFN rates are typically zero under the WTO ITA. Section 122 still applies at 15 percent.

The transshipment risk here is real. If components are entirely Chinese and Vietnamese workers perform only screw-and-solder assembly, the substantial transformation test may not be met. CBP has issued enforcement actions on this exact pattern.

Chapter 76: aluminum

Vietnamese aluminum extrusions had an AD order issued in 2019 that found scope to apply to certain Chinese-origin extrusions re-rolled in Vietnam. Solar cells and modules from Vietnam are subject to a separate AD investigation that found circumvention of the China order, leading to retroactive duty deposits.

Chapter 73: steel articles

Steel pipe from Vietnam (HTS 7306) faces AD orders on welded line pipe and welded carbon steel pipe. Section 232 at 25 percent applies on top with melt-and-pour: Vietnamese-fabricated pipe using Chinese billet is still subject to Section 232 at 25 percent on the full value.

Worked example: 80,000 USD of athletic shoes

You are importing 8,000 pairs of athletic shoes from a factory near Ho Chi Minh City. HTS 6404.11 (athletic footwear, textile upper, rubber sole), MFN 20 percent.

Effective duty 35.5 percent of FOB. Compared with the same product from China (assuming List 4A 7.5 percent), the China stack would be 20 + 7.5 + 15 = 42.5 percent plus fees. Vietnam saves 7 percentage points (5,600 USD per shipment) versus China today.

Try this with your own figures on the calculator.

Substantial transformation: the rule that matters most

CBP applies a three-prong test for substantial transformation:

1. Did the article change in name?
2. Did the article change in character (form, fitness for use)?
3. Did the article change in use?

All three should change for substantial transformation. A circuit board imported from China that is housed in a plastic enclosure in Vietnam, screwed together, and labeled as a "modem" may meet the test if the resulting article performs a different function from the bare PCB. Replacing a damaged component or repacking does not.

CBP issues binding rulings (CROSS database) that establish the precedent for similar situations. Importers should request a binding ruling on novel transformation patterns rather than rely on broker opinion.

Transshipment enforcement

The Commerce Department aggressively pursues circumvention investigations. The current investigation pipeline includes:

• Solar modules transshipped through Cambodia, Malaysia, Thailand, and Vietnam (preliminary affirmative determinations 2024-25).
• Hardwood plywood through Vietnam (affirmative scope ruling).
• Aluminum extrusions through several Southeast Asian countries.

A circumvention finding subjects the relevant imports to the original AD/CVD rates applicable to China, often retroactively to the date of the petition. Importers face large unexpected bills.

How the calculator handles this lane

When you select Origin: Vietnam and Destination: USA in the calculator:

1. Pulls MFN HTS rate.
2. Skips Section 301.
3. Applies 15 percent Section 122.
4. Checks chapter 73/76 for Section 232 with melt-and-pour origin question.
5. Flags AD/CVD scope for cabinets, plywood, mattresses, certain steel.
6. Adds MPF and HMF as applicable.

Related guides

• Calculate Import Duty: China to USA
• Calculate Import Duty: Bangladesh to USA
• Section 232 vs 301 vs 122: How US Tariffs Stack in 2026
• What is Section 122? The 2026 Reciprocal Tariff Explained
• USMCA Origin Rules: What Qualifies and What Doesn't
• 10 Most Misclassified HS Codes (and how to fix them)

Open the Vietnam to USA calculator to run your number.