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Importing Guide — Vietnam → USA

Importing Clothing & Apparel from Vietnam: Duties & HTS Codes 2026

Vietnamese apparel faces ~26.5% total US import duty in 2026 — 16.5% MFN + 0% Section 301 + 10% Section 122. That's 7.5 percentage points cheaper than Chinese clothing. Vietnam is the world's #3 apparel exporter with Nike, Adidas, and Gap all manufacturing here.

Updated June 2026·5 min read
16.5%
MFN (cotton apparel)
Standard MFN; same as China
0%
Section 301 (Vietnam)
China-only; VN exempt
+10%
Section 122
Expires July 24, 2026
7.5pp
Saving vs China
~26.5% VN vs ~34% China

Vietnam Clothing & Apparel — US Import Duty Table 2026

ProductHTSMFN§301§1222026 TotalNote
Cotton t-shirts (knit)6109.1016.5%0%10%~26.5%7.5pp cheaper than China (~34%)
Men's cotton trousers6203.4216.6%0%10%~26.6%Vietnam dominant supplier; 0% S301
Women's blouses (cotton)6206.1015.4%0%10%~25.4%Large Hanoi garment export base
Knit sweaters (cotton)6110.2016.5%0%10%~26.5%Strong knitwear sector in Ho Chi Minh City
Synthetic outerwear (jackets)6201.1327.7%0%10%~37.7%High MFN but no S301; vs 45.2% from China
Swimwear6211.1111.3%0%10%~21.3%vs ~28.8% from China; 7.5pp saving
Down-filled jackets6201.934.4%0%10%~14.4%Low MFN + no S301; competitive origin
Hosiery / socks (cotton)6115.9513.5%0%10%~23.5%vs ~31% from China
Leather footwear6403.5910%0%10%~20%Major Vietnam export category; 0% S301
Athletic / sport footwear6404.1120%0%10%~30%Nike, Adidas, Puma all manufacture in Vietnam

Apparel Import Duty by Origin (2026)

OriginMFN§301§122TotalNote
Bangladesh16.5%0%10%~26.5%Tied with Vietnam; LDC graduation risk 2026+
Vietnam16.5%0%10%~26.5%World #3; strong quality controls
India16.5%0%10%~26.5%World #2 cotton producer; growing apparel base
Morocco0%0%10%~10%US-Morocco FTA 0% MFN — best tariff in North Africa
Mexico (USMCA)0%0%10%~10%Nearshore; 0% if rules of origin met
China16.5%7.5%10%~34%7.5pp more expensive than Vietnam for same garment

Frequently Asked Questions

What is the import duty on clothing from Vietnam in 2026?

Clothing from Vietnam faces two duties in 2026: (1) MFN base duty — apparel carries 16.5% MFN for standard cotton items (HTS 6109.10), higher for synthetic fiber outerwear (up to 27.7%); (2) Section 122 flat surcharge — 10%, expiring July 24, 2026. Vietnam has no Section 301 tariff exposure — that is China-only. A standard cotton t-shirt from Vietnam totals approximately 26.5% (16.5% MFN + 10% S122), versus ~34% from China.

Why is Vietnam cheaper than China for clothing imports?

China's apparel faces an additional 7.5% Section 301 tariff (List 4A) on top of the 16.5% MFN base. Vietnam, Bangladesh, and India all avoid Section 301. For a $10 FOB garment, China adds ~$0.75 of Section 301 per unit on top of the MFN. At scale — say 100,000 units — that's $75,000 additional duty cost that Vietnam avoids. The difference compounds with Section 122 layering.

Does Vietnam have a free trade agreement with the United States?

No. As of June 2026, Vietnam and the United States do not have a bilateral free trade agreement. The US withdrew from the Trans-Pacific Partnership (TPP) in 2017, which would have given Vietnam FTA access. Discussions for a US-Vietnam FTA have been held but not concluded. Vietnam does have FTAs with the EU (EVFTA, 2020), the UK (UKVFTA), and ASEAN partners. Without a US FTA, Vietnam pays full MFN rates — the tariff advantage comes purely from the absence of Section 301.

What brands manufacture clothing in Vietnam for US import?

Vietnam is a major manufacturing hub for global apparel brands. Nike produces approximately 50% of its footwear and a significant share of apparel in Vietnam. Adidas, Puma, New Balance, and Columbia Sportswear also have major Vietnam manufacturing. H&M, Zara (Inditex), Gap, PVH (Calvin Klein, Tommy Hilfiger), VF Corporation (The North Face, Timberland), and Hanesbrands all source significant volumes from Vietnam. This scale gives Vietnam strong supplier infrastructure and quality control.

How does Vietnam clothing duty compare to Bangladesh?

Vietnam and Bangladesh are essentially tied on US import duty for apparel in 2026: both pay 16.5% MFN + 0% S301 + 10% S122 = ~26.5% for standard cotton garments. Neither has a US FTA. Key differences: Bangladesh is an LDC (Least Developed Country) with EU duty-free access that Vietnam lacks — Bangladesh is the stronger sourcing choice for EU-bound production. Vietnam offers better infrastructure, higher minimum wage (and thus quality), and stronger IP protections. Bangladesh faces LDC graduation risk post-2027 which could affect EU EBA access but not US MFN rates.

Compare Apparel Landed Cost by Origin

Vietnam vs China vs Bangladesh vs Morocco — full duty breakdown for any HTS code.

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