25 percentage points. That's the tariff gap between China and Vietnam on most consumer goods in 2026. It's the number that makes Vietnam's higher manufacturing costs worth absorbing for many Amazon FBA sellers and importers.
| Tariff Layer | 🇨🇳 China | 🇻🇳 Vietnam | Difference |
|---|---|---|---|
| MFN Base Duty | Same | Same | 0% |
| Section 301 | 7.5-100% | 0% | 7.5-100% |
| Section 122 | 10% | 10% | 0% |
| Typical Total | 22-67%+ | 10-28% | 12-40%+ |
The entire difference comes from Section 301. Vietnam faces zero Section 301 tariffs, while Chinese goods face an additional 7.5-100% depending on the product. Both countries face the same 10% Section 122 surcharge and the same MFN base rates.
Product costs: Vietnamese manufacturing is 0-15% more expensive than Chinese for most products. The gap is narrowing as Vietnam's manufacturing ecosystem matures.
Shipping: Similar costs and transit times from both countries to US West Coast ports. Vietnam may be slightly more expensive for LCL (less than container load) shipments.
Quality: Varies by supplier. Vietnam excels in furniture, textiles, and electronics assembly. China still leads in complex manufacturing and has a deeper supplier base.
Minimum orders: Vietnamese suppliers often require higher minimum orders than Chinese counterparts, which can be challenging for small businesses.
For commodity products where Chinese and Vietnamese quality/pricing are comparable, Vietnam wins every time due to the 25% Section 301 savings. This includes furniture, basic electronics, textiles, footwear, and home goods.
For complex products requiring specialized manufacturing, tight tolerances, or sophisticated supply chains, China's ecosystem advantage can overcome the tariff disadvantage — especially if the product cost is 15%+ lower than Vietnamese alternatives.
Compare Vietnam vs China for Your Product
Country Comparison Calculator →Not always. Vietnam has lower tariffs but sometimes higher product costs. For most commodity products, Vietnam's landed cost is lower. For complex products, China may still win.
Vietnam is under Section 301 investigation as of March 2026. New tariffs are possible but not yet imposed. Monitor USTR announcements for updates.
Methodology
Rates drawn from official US government sources: USITC Harmonized Tariff Schedule, USTR Federal Register notices, and CBP proclamation records. Category-average MFN rates are used; exact rates vary by 10-digit HTS code. Verified against primary sources within 30 days of publication date.