No Section 301 surcharges. Standard MFN rates apply. Here's what you actually pay when sourcing from Vietnam — and how much you save versus China.
Vietnam has become one of the top sourcing alternatives to China precisely because of tariffs. Unlike Chinese goods — which carry Section 301 surcharges of 7.5–25% stacked on top of standard MFN rates — Vietnamese imports pay only standard MFN (Most Favored Nation) rates.
Vietnam was granted Permanent Normal Trade Relations (PNTR) status by the US in 2001, meaning it enjoys the same tariff treatment as WTO member trading partners. There is no free trade agreement, so no additional preference beyond MFN — but crucially, no extra punitive surcharges either.
All rates are MFN (standard) tariff rates unless antidumping (AD) or countervailing duty (CVD) orders apply. Rates are for goods with Vietnamese origin under CBP rules.
| Category | HS Chapter(s) | MFN Rate | AD/CVD | Effective Rate | vs. China |
|---|---|---|---|---|---|
| Apparel & Clothing | 61–62 | 12–32% | None | 12–32% | Save 7.5–25% |
| Footwear | 64 | 6–37% | None | 6–37% | Save 7.5–25% |
| Electronics & Components | 85 | 0–3.9% | None | 0–3.9% | Save 7.5–25% |
| Furniture (Wood) | 94 | 0–7.5% | AD Investigation | Varies by co. | Check AD order |
| Plastics & Articles | 39 | 0–6.5% | None | 0–6.5% | Save 7.5–25% |
| Steel Products | 72–73 | 0–25% | AD + CVD | High — varies | Similar to China |
| Aluminum Products | 76 | 0–7.5% | Some CVD | 10–20% | Similar (232 applies) |
| Solar Panels / Cells | 8541.40 | 0% | AD + CVD | 14–270%+ | May exceed China rate |
| Seafood — Catfish | 0302–0305 | 0% | AD Order | 2–75%+ | Check company rate |
| Seafood — Shrimp | 0306 | 0% | AD Order | Varies by co. | Check company rate |
| Rubber & Tires | 40 | 3.4–4.4% | None | 3.4–4.4% | Save 7.5–25% |
| Machinery | 84 | 0–3.9% | None | 0–3.9% | Save 7.5–25% |
| Textiles & Fabric | 50–60 | 4–14% | None | 4–14% | Save 7.5–25% |
| Bags & Luggage | 42 | 3.4–20% | None | 3.4–20% | Save 7.5–25% |
| Ceramics / Pottery | 69 | 0–28% | None | 0–28% | Save 7.5–25% |
| Toys & Games | 95 | 0% | None | 0% | Save 7.5–25% |
Rates from USITC HTS Schedule effective 2025. AD/CVD rates vary by manufacturer — check USITC for company-specific rates. All imports subject to CBP valuation review.
This is the key question for procurement teams considering a China-to-Vietnam supply chain shift. Note that Vietnam's tariff advantage disappears for products with active antidumping orders.
| Product | Vietnam (MFN only) | China (MFN + Section 301) | Annual Savings (per $100k imports) |
|---|---|---|---|
| T-shirts / Apparel | 16.5% | 16.5% + 7.5% = 24% | $7,500 |
| Laptop Computers | 0% | 0% + 7.5% = 7.5% | $7,500 |
| Electronic Components | 0–3.9% | 0–3.9% + 25% = 25–29% | $25,000 |
| Furniture (Wood) | 0–7.5% + possible AD | 0–7.5% + 25% = 25–33% | Varies — check AD |
| Solar Panels | 14–270%+ (AD/CVD) | 25%+ (301 + 232) | Often worse from VN |
| Steel Pipe | AD + CVD applies | 232 + 301 applies | Similar — both high |
| Rubber Gloves | 3.4% | 3.4% + 7.5% = 10.9% | $7,500 |
| Plastic Housewares | 3.4% | 3.4% + 25% = 28.4% | $25,000 |
| Footwear (athletic) | 20% | 20% + 7.5% = 27.5% | $7,500 |
| Bags / Handbags | 10% | 10% + 25% = 35% | $25,000 |
Annual savings calculated per $100,000 of import value. Actual savings depend on exact product classification and applicable AD/CVD orders.
While Vietnam avoids Section 301 tariffs, several product sectors face significant antidumping (AD) or countervailing duty (CVD) orders. These can be severe — sometimes exceeding equivalent China tariffs.
| Product | Order Type | Rate Range | USITC Case |
|---|---|---|---|
| Certain Frozen Fish Fillets (Catfish) | AD | 2.39%–$2.39/kg | A-552-801 |
| Warm-Water Shrimp | AD | 4.57–9.75% | A-552-802 |
| Steel Wire Garment Hangers | AD + CVD | 205–299% | A-552-803 |
| Circular Welded Non-Alloy Steel Pipe | AD + CVD | 4.6–113% | A-552-816 |
| Solar Cells & Panels | AD + CVD | 14.56–271% | A-552-835 |
| Wood Cabinets and Vanities | AD + CVD | Under review | A-552-837 |
| Wooden Cabinets and Bathroom Vanities | Circumvention | Per China order | Multiple |
| Hardwood Plywood | AD + CVD | Varies by co. | A-552-836 |
CBP actively investigates goods assembled in Vietnam using primarily Chinese inputs. If your supplier sources ≥ 40–60% of inputs from China and merely assembles in Vietnam, CBP may determine the goods are of Chinese origin — subjecting them to full Section 301 tariffs retroactively.
Common red flags: Chinese-headquartered factories with Vietnamese assembly plants, goods that only recently shifted to Vietnam production, and products in high-scrutiny categories (furniture, solar, electronics).
Always get a Certificate of Origin and supply chain documentation from your supplier.
For goods to qualify as "Made in Vietnam" and receive MFN rates rather than China's Section 301 rates, they must satisfy CBP's substantial transformation test:
Search USITC and the CBP AD/CVD database for your HS code before committing to Vietnam sourcing. For some categories (solar, furniture, steel), Vietnam tariffs can exceed China rates.
Use our landed cost calculator with the actual MFN rate for your Vietnam product vs. the China rate (MFN + Section 301). Factor in: freight differences (Vietnam→US is typically longer transit), MOQ changes, and quality control costs.
Request a complete bill of materials and verify the country of origin for all significant inputs. Request factory audit reports. For high-risk categories, consider a CBP ruling letter before large-volume orders.
Vietnam sourcing typically adds: longer lead times (2–4 weeks extra), smaller factory capacities, higher per-unit freight (longer sea routes), and potentially higher unit costs. Calculate ROI including all these factors.
Enter your HS code, product value, and freight cost. Our calculator auto-fills current duty rates and shows you the full landed cost — China vs. Vietnam side by side.
Open Landed Cost Calculator → Explore SupplyChainStack