Vietnam origin · HTS candidates
Phone case import duty from Vietnam
Find US HTS candidates for phone case from Vietnam, then check the current MFN and Chapter 99 stack. Vietnam-origin goods typically avoid Section 301, but AD/CVD and reciprocal rules may still apply.
Quick answer
3926.90.99
At a $10,000 customs value, the current Vietnam-origin total rate is about 5.3% ($530).
Classification risk & HTS split
Phone case classification turns on outer-surface material: hard-shell silicone goes to HTS 3926.90.99 (other plastic articles — 5.3% MFN); soft TPU sleeve cases go to 3926.20.90 (plastic apparel/accessories — 5%); wallet-style cases with credit-card slots and a flip cover go to 4202.91.10 (other holders — 4.5%, leather-faced) or 4202.92.93 (other plastic — 17.6%). Liquid-filled glitter cases face additional CPSC testing for leak hazards.
Vietnam origin context
Vietnam handles a growing share of TPU and silicone phone case manufacturing, with Apple-supplier OEMs migrating accessory lines to Bac Ninh since 2022. Vietnam-origin cases under HTS 4202.99 / 3926.90.99 sidestep Section 301 entirely. The classification subtlety: phone cases often misclassify as 4202 vs 3926 based on outer-surface material — silicone shell cases go to 3926 (Free), TPU wallet cases go to 4202 (often 17.6%). Verify case construction before applying either rate.
US HTS candidates
| HTS candidate | Description | General rate | |
|---|---|---|---|
| 3926.90.99 | Other | 5.3% | Calc |
| 6307.90.98 | Other | 7% | Calc |
| 4202.99.10.00 | Of plastics | 3.4% | Calc |
| 4202.29.10.00 | Of plastics | 5.3% | Calc |
| 4202.39.10.00 | Of plastics | 5.3% | Calc |
| 4202.32.10.00 | Of reinforced or laminated plastics | 12.1¢/kg + 4.6% | Calc |
Origin comparison
Total duty rate at $10,000 customs value across Vietnam and alternative origins on the same HTS candidate. Chapter 99 overlays (Section 301, IEEPA, reciprocal) apply per-origin automatically.
| Origin | Total rate | Duty on $10K | vs this page |
|---|---|---|---|
| Vietnam (current) | 5.3% | $530 | — |
| Mexico | 5.3% | $530 | $0 |
| India | 5.3% | $530 | $0 |
| Thailand | 5.3% | $530 | $0 |
| China | 12.8% | $1,280 | +$750 |
Confirm before using a rate
- outer material
- protective shell vs. wallet case
- designed-for-phone fit
This page provides candidates and reference math, not a CBP ruling. CBP makes the binding classification and duty determination at entry; AD/CVD, exclusions, and product facts still need separate review.
Other origin variants for this product
FAQ
How do I find the US HTS code for phone case from Vietnam?
Start from the product name or local HS code, anchor on HS6, then compare US HTS candidate descriptions. Phone case can split after HS6 by material, use, construction, or function; the applicable Chapter 99 overlays differ between Vietnam and China origins.
Does Vietnam origin trigger Section 301?
Typically no. Section 301 (9903.88.x) is China-origin only. If processing in Vietnam does not amount to substantial transformation, CBP can still rule the goods China-origin at entry. AD/CVD, reciprocal, and Section 232 may apply to Vietnam independently.