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Live Trees and Plants from Vietnam Tariff: 10% (2026)

Tariff Rate Breakdown

10%

Section 122 Base

10%

Effective Rate

Importers sourcing live trees and plants from Vietnam face specific tariff considerations, with approximately $127B in total bilateral trade.

As of mid-2026, live trees and plants imports from Vietnam face a base tariff rate of 10% under the Section 301 forced-labor tariff (a two-tier 10%/12.5% duty), which replaced the flat 10% Section 122 rate when it expired July 24, 2026. Section 122 had itself replaced the IEEPA reciprocal tariff following the Supreme Court's 6-3 ruling in Learning Resources v. Trump (with V.O.S. Selections) on February 20, 2026.

Under the Trade Act of 1974, Section 122 tariffs are limited to 150 days, so the flat 10% Section 122 rate expired on July 24, 2026. It was replaced the same day by USTR's Section 301 forced-labor tariff, and Vietnam's current 10% base surcharge is that two-tier (10%/12.5%) rate.

Live Trees and Plants (HTS Chapter 6) carry an average MFN duty rate of 3.2% in addition to the base forced-labor tariff. No additional Section 232 or Section 301 surcharges apply to most products in this category from Vietnam.

Key products in HTS Chapter 6 imported from Vietnam include Cut flowers, Rose plants, Orchids, Bulbs and tubers, Christmas trees, and Live shrubs.

Common Products in Chapter 6

Cut flowersRose plantsOrchidsBulbs and tubersChristmas treesLive shrubsMushroom spawnOrnamental foliage

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Frequently Asked Questions

What is the current tariff rate on live trees and plants from Vietnam?

As of mid-2026, live trees and plants from Vietnam face a base tariff of 10% under the Section 301 forced-labor tariff, which replaced the flat 10% Section 122 rate on July 24, 2026. The effective rate is about 10% on the most-affected products.

Will the tariff on live trees and plants from Vietnam change?

The flat 10% Section 122 tariff expired July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff; Vietnam's current 10% base surcharge is that two-tier (10%/12.5%) rate, covering roughly 60 economies. In August 2026, 25 states sued to block the forced-labor tariff, but CBP continues collecting it while the case proceeds.

How did the Supreme Court ruling affect live trees and plants imports from Vietnam?

The Supreme Court's February 20, 2026 ruling struck down IEEPA reciprocal tariffs as exceeding presidential authority. The president signed a replacement flat 10% tariff under Section 122 the same day, effective February 24; that rate expired July 24, 2026 and was replaced by the Section 301 forced-labor tariff (now 10% for Vietnam).