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US Tariffs on Special Classification Provisions (US-specific) from Vietnam — 10% (2026)

Tariff Rate Breakdown

10%

Section 122 Base

10%

Total Effective Rate

Among US trading partners for special classification provisions (us-specific), Vietnam plays a notable role, with approximately $127B in total bilateral trade.

The current tariff framework for special classification provisions (us-specific) from Vietnam reflects the post-SCOTUS landscape: a 10% Section 122 tariff replaced the previously higher IEEPA rates after the Court's February 2026 ruling.

The Section 122 tariff is subject to a 150-day statutory time limit and is set to expire approximately July 24, 2026, unless Congress acts to extend or replace it. Importers should monitor legislative developments closely as this deadline approaches.

Special Classification Provisions (US-specific) (HTS Chapter 98) generally enter duty-free at the MFN level, with the Section 122 tariff as the primary duty. No additional Section 232 or Section 301 surcharges apply to most products in this category from Vietnam.

Key products in HTS Chapter 98 imported from Vietnam include Returned US goods, Personal exemptions, Government imports, Religious articles, Samples, and Gifts.

Common Products in Chapter 98

Returned US goodsPersonal exemptionsGovernment importsReligious articlesSamplesGifts

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Frequently Asked Questions

What is the current tariff rate on special classification provisions (us-specific) from Vietnam?

As of March 2026, special classification provisions (us-specific) from Vietnam face a base tariff of 10% under Section 122. The effective rate can be up to 10%.

Will the tariff on special classification provisions (us-specific) from Vietnam change?

The Section 122 tariff of 10% expires approximately July 24, 2026, unless Congress extends it. Monitor legislative developments for updates.

How did the Supreme Court ruling affect special classification provisions (us-specific) 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 10% tariff under Section 122 the same day, effective February 24.