Sourcing Route · 🇻🇳 → 🇺🇸
Vietnam to US — Import Duty & Landed Cost
Vietnam is the #1 China alternative for a reason: no Section 301 surcharge. The same sneaker that pays 27.5%+ from China pays 20% from Vietnam. But MFN duty, the 12.5% forced-labor tariff and transshipment rules still apply — model the real number first.
Vietnam vs China — same product, different duty
| Product | From Vietnam | From China | Advantage |
|---|---|---|---|
| Athletic sneakers (6404.11) | 32.5% | 40% | 7.5 pts |
| Wooden furniture (9403.60) | 12.5% | 37.5% | 25 pts |
| Cotton t-shirts (6109.10) | 29% | 36.5% | 7.5 pts |
| Rubber boots (6401.92) | 50% | 57.5% | 7.5 pts |
| Headphones (8518.30) | 12.5% | 12.5% | None (List 4B) |
Duty only: MFN + China Section 301 + the 12.5% forced-labor tariff, which both origins pay. The calculator applies the full current stack per scenario.
Vietnam→US imports — FAQs
Vietnam-origin goods pay the MFN rate for their HS code plus the 12.5% forced-labor Section 301 tariff (in force since 24 July 2026). There is no China-style Section 301 list duty. Typical totals: sneakers 32.5%, cotton T-shirts 29%, wooden furniture 12.5%, electronics 12.5%. Steel, aluminum and copper pay 50% under Section 232 instead of the 12.5%.
On duty, usually: both origins pay the 12.5% forced-labor tariff, so China's extra cost is its Section 301 list rate. Sneakers: 32.5% from Vietnam vs 40% from China. Wooden furniture: 12.5% vs 37.5%. Products on China's suspended List 4B (laptops, headphones, toys) cost the same from both. On total landed cost, freight, unit price and minimum order quantities decide.
No comprehensive FTA exists between the US and Vietnam — goods pay normal MFN rates (Vietnam has WTO normal trade relations status). Vietnam does have FTAs with the EU (EVFTA) and is in CPTPP and RCEP, which matters if you also sell into those markets.
CBP aggressively targets China-origin goods relabeled as Vietnamese to evade Section 301 — 'substantial transformation' must genuinely occur in Vietnam. If your supplier only repackages Chinese goods, you owe the China duty plus penalties. Demand documented production processes and origin certificates, and audit new suppliers.
Footwear (world #2 exporter), furniture (US's largest wooden furniture source), textiles/apparel, electronics assembly (Samsung, Apple suppliers operate there). Sourcing maturity is highest in these categories — newer categories may mean fewer qualified factories and longer QC ramps.
Run Vietnam vs China side by side
Same product, two origin scenarios, full duty stack + freight + fees — see the real gap before you commit to a supplier.