US Tariffs on Articles of Leather from Vietnam — 10% (2026)

The United States imports substantial quantities of articles of leather from Vietnam, with approximately $127B in total bilateral trade.

As of March 2026, articles of leather imports from Vietnam face a base tariff rate of 10% under Section 122 of the Trade Act of 1974. This rate replaced the previous IEEPA reciprocal tariff following the Supreme Court's 6-3 ruling in V.O.S. Selections Inc. v. United States on February 20, 2026.

Under the Trade Act of 1974, Section 122 tariffs are limited to 150 days. The current 10% rate expires around July 24, 2026. Congressional action would be required to extend these tariffs beyond that date.

Articles of Leather (HTS Chapter 42) carry an average MFN duty rate of 8% in addition to the Section 122 tariff. No additional Section 232 or Section 301 surcharges apply to most products in this category from Vietnam.

Key products in HTS Chapter 42 imported from Vietnam include Handbags, Wallets, Luggage and suitcases, Leather belts, Saddles, and Watch straps.