Section 301 Tariffs: Up to 145% on China-Origin Goods — Active 2026

The Tariff Savings Playbook
for US Manufacturers

A practical guide to calculating your Section 301 exposure, identifying which parts to move first, and capturing est. 30–50% landed cost savings by sourcing from Vietnam.

⚠️ Vietnam is NOT subject to Section 301 tariffs. Vietnam-origin goods enter the US at standard MFN rates — typically 0–5% for most manufactured goods.

The Tariff Math — It's Worse Than You Think

Most procurement teams underestimate their Section 301 exposure. Here's what the numbers actually look like at scale.

25%
Minimum List 3 Rate
Applies to most industrial parts: machined components, castings, stampings, injection molded parts, sheet metal fabrications
145%
Maximum Rate (Some Categories)
Applies to certain electronics, EVs, and advanced equipment categories under escalated tariff actions
$0
Section 301 on Vietnam Goods
Vietnam is not subject to Section 301. Standard MFN duties apply — typically 0–5% for most manufactured goods

Annual Tariff Cost Examples — China vs Vietnam

Annual Import Value China @ 25% Section 301 Vietnam @ 0% Section 301 Est. Annual Savings
$100,000 $25,000 ~$0–$2,000 ~$23,000–$25,000
$250,000 $62,500 ~$0–$5,000 ~$57,000–$62,000
$500,000 $125,000 ~$0–$10,000 ~$115,000–$125,000
$1,000,000 $250,000 ~$0–$20,000 ~$230,000–$250,000
$2,000,000 $500,000 ~$0–$40,000 ~$460,000–$500,000

* Estimates based on 25% Section 301 List 3 rate. Actual savings depend on MFN duty rates for specific HTS codes. Does not include factory price differentials or freight differences. For a project-specific analysis, use the Cost Calculator or request a free quote.

Estimate Your Section 301 Savings

Enter your current annual import spend from China and your Section 301 tariff rate to see your savings opportunity.

Section 301 Rate by HTS Category

Reference guide for common industrial manufacturing HTS chapters. Vietnam-origin goods are not subject to any of these rates.

HTS Chapter Description Section 301 List China Rate Vietnam Rate Common Parts
Ch. 73 Iron/Steel Articles (fasteners, fittings, structures) List 3 25% $0 Screws, bolts, brackets, frames
Ch. 76 Aluminum Articles List 3 25% $0 Extrusions, castings, machined aluminum
Ch. 84 Machinery & Mechanical Appliances List 3 25% $0 Pumps, valves, compressors, gears
Ch. 85 Electrical Machinery & Equipment List 3 / 4A 25% $0 Motors, switches, connectors, PCBs
Ch. 87 Vehicles & Auto Parts List 2 / 3 25–27.5% $0 Body panels, brackets, assemblies
Ch. 39 Plastics & Articles Thereof List 3 25% $0 Injection molded parts, housings
Ch. 72 Iron & Steel (billets, coils, plate) List 3 25% $0 Sheet, strip, plate, coil
Ch. 90 Optical, Medical, Precision Instruments List 3 / 4A 25% $0 Housings, brackets, precision parts
Ch. 94 Furniture & Parts List 4A 25% $0 Metal frames, components, assemblies
Ch. 82 Tools & Cutlery (hand tools) List 3 25% $0 Wrenches, clamps, tooling fixtures

* Rates shown are Section 301 tariffs imposed under the Trade Act of 1974 (USTR), effective as of March 2026. Standard MFN duties apply additionally. Always confirm classifications with a licensed customs broker or the CBP CROSS ruling database.

The 6-Step Tariff Savings Playbook

This is the exact process our clients follow to move from China tariff exposure to Vietnam cost savings — typically in 3–6 months.

01

Map Your BOM to HTS Codes

Pull your bill of materials and assign each line item its 10-digit HTS code. Focus first on the highest-spend items.

Pro tip: CBP's CROSS rulings database can confirm classifications. When in doubt, request a binding ruling.
02

Identify Section 301 Exposure

Cross-reference each HTS code against the Section 301 Lists 1–4A. Most industrial parts fall on List 3 at 25%. Some categories hit 145%.

Pro tip: Use the USTR Section 301 product lists or CBP's online tariff schedule tool to confirm your List assignment.
03

Calculate Annual Tariff Cost

Multiply: Annual import value (CIF) × tariff rate = annual Section 301 cost. This is your savings opportunity.

Pro tip: Don't forget: the 25% tariff applies on top of standard MFN duties. Your total effective tariff rate may be 28–32% before considering freight.
04

Match Parts to Vietnam Factories

For each tariff-exposed line item, identify if a Vietnamese factory can produce it. Most machined, cast, stamped, and molded parts can be Vietnam-sourced.

Pro tip: Dewin's 179+ audited factories cover CNC machining, die casting, injection molding, sheet metal, stamping, extrusion, and assembly — all with $0 Section 301 tariff.
05

Run Cost Comparison

Get Vietnam factory pricing and calculate landed cost including freight. Compare to your current China landed cost + tariffs.

Pro tip: Use our Cost Comparison Calculator to model the numbers — or send your BOM and we'll run a free analysis.
06

Transition & Lock In Savings

Start with your highest-tariff parts. Request samples, qualify the Vietnam factory, then shift volume. Typical transition: 3–6 months.

Pro tip: You don't need to move everything at once. A phased transition starting with your top-3 tariff-exposure line items can capture 80% of the savings.

Why Vietnam Is the Optimal Tariff Escape Route

Not all alternatives are equal. Vietnam stands out for US manufacturers for a specific combination of reasons.

$0 Section 301 Tariff

Vietnam is not included in any Section 301 action. Goods manufactured in Vietnam enter the US under standard MFN rates — typically 0–5% for industrial goods.

16+ Free Trade Agreements

Vietnam has 16+ active FTAs covering the EU (EVFTA), Asia-Pacific (CPTPP), ASEAN, and more. This gives your Vietnam supply chain preferential access to multiple global markets.

179+ Audited Factories

Dewin's network of 179+ pre-audited Vietnamese factories means you can move fast. Each factory has a verified 50-point Dolphin audit score, equipment list, and real photo documentation.

Est. 30–50% Lower Landed Cost

When you combine tariff elimination + Vietnam factory pricing, the total landed cost reduction vs China+Section 301 is typically 30–50%. The tariff savings alone can pay for a factory audit within weeks.

Tariff Savings FAQ

Ready to Stop Paying Section 301 Tariffs?

Share your BOM or top tariff-exposed part numbers. We'll match them to pre-audited Vietnamese factories and run a free landed cost comparison.

179+ audited Vietnam factories · 50-point Dolphin audit · Est. 30–50% landed cost savings