US Import Duties on Plastic Bags and PE Film from Vietnam (November 2026)

Updated 4 November 2026. Plastic bags and PE film from Vietnam now enter the US with two main layers of duty: the normal (MFN) rate and a 12.5% Section 301 tariff that took effect on 24 July 2026. The 20% “reciprocal” tariff is gone after the Supreme Court ruling in February, and the temporary 10% Section 122 surcharge that replaced it expired in July. T-shirt bags are the exception: they still carry antidumping and countervailing duties from 2010, and those orders are under their third sunset review right now.

Duties on plastic bags and PE film from Vietnam, November 2026

For Vietnam the Section 301 duty is added on top of the MFN rate, not “net of MFN” as for the EU, Japan, Korea, Taiwan and Switzerland. Plastic bags and film are not among the exempt categories in CBP’s guidance, but check your exact HTS code against CBP’s product list with your broker.

What changed in 2026

20 February: Supreme Court ends the IEEPA tariffs

In Learning Resources, Inc. v. Trump, decided together with Trump v. V.O.S. Selections, the Supreme Court held that the International Emergency Economic Powers Act does not allow the President to impose tariffs. That ended the “reciprocal” tariff, which had been 20% on Vietnamese goods since August 2025, and the trafficking tariffs.

24 February to 24 July: a 10% Section 122 surcharge

The same day as the ruling, the President signed a proclamation under Section 122 of the Trade Act of 1974. It put a 10% surcharge on most imports from 24 February 2026 for the legal maximum of 150 days. A rise to 15% was announced and some guides still quote it, but we found no proclamation or CBP message that put 15% into effect. The surcharge expired at 12:01 a.m. EDT on 24 July 2026.

24 July: Section 301 “forced labor” tariffs

USTR closed investigations into 60 economies that do not ban imports made with forced labor. Countries with a ban, or a commitment to one, pay 10%. Vietnam is in the 12.5% group. The duty applies to goods entered from 12:01 a.m. ET on 24 July 2026, under HTS heading 9903.05.84. As of 4 November we found no USTR or Federal Register notice moving Vietnam to the 10% rate.

T-shirt bags: antidumping and countervailing duties still apply

The US has had antidumping (AD) and countervailing (CVD) orders on polyethylene retail carrier bags from Vietnam since May 2010. They were last extended in October 2021. The third five-year sunset review started on 1 September 2026, at both Commerce and the US International Trade Commission. The orders stay in force while the review runs.

The scope covers T-shirt sacks, merchandise bags, grocery bags and checkout bags: bags with handles (including drawstrings), without zippers or integral closures, 0.00035 to 0.035 inch thick, with no length or width under 6 inches or over 40 inches. Two kinds of bag are excluded:

• Bags not printed with logos or store names that close with polyethylene drawstrings.
• Bags packed in consumer packaging printed for an end use other than carrying goods from a store, such as garbage bags, lawn bags and trash-can liners.

The written scope decides coverage, not the HTS code. The AD rate depends on the producer. The Vietnam margin Commerce cited in the 2021 sunset review was 76.11%. Ask your broker for the current cash deposit rate for your supplier before you order.

Refunds of IEEPA duties

CBP is refunding IEEPA duties, with interest, through a new ACE tool called CAPE. Phase 1 opened on 20 April 2026 for unliquidated entries and entries within 80 days of liquidation. Phase 2, for reconciliation entries, followed on 29 June. CBP says refunds are generally issued 60 to 90 days after a CAPE declaration is accepted. Entries that were finally liquidated are still being argued in court, and AD/CVD entries awaiting liquidation instructions cannot go through CAPE yet. Ask your broker which of your entries qualify.

What this means for importers of bags and film from Vietnam

• Trash bags, produce rolls, mailers: about 15.5% in total today, down from 23% under the reciprocal tariff (3% plus 20%).
• Stretch film and PE sheet: about 16.7% in total.
• T-shirt bags: the AD/CVD cost is the big number. Before you buy, confirm whether your bag is in the scope and what cash deposit applies to your supplier.
• Classify carefully. A drawstring trash bag in a printed retail box and a printed T-shirt bag can share the same 3923.21 heading but be treated very differently.
• Watch the sunset review result for T-shirt bags and any USTR notice changing Vietnam’s Section 301 rate.

This is general information, not legal or customs advice. Confirm the duties for your shipment with your customs broker.

Frequently asked questions

What is the US tariff on plastic bags from Vietnam in November 2026?

For polyethylene bags under HTS 3923.21.00, the MFN duty is 3% and the Section 301 duty is 12.5%, so 15.5% in total. T-shirt bags in the AD/CVD scope pay antidumping and countervailing duties on top.

Is the Section 122 surcharge still in effect?

No. It applied from 24 February to 24 July 2026 and expired after 150 days. It was replaced by the Section 301 tariffs.

Are trash bags subject to the T-shirt bag antidumping duty?

Not if they are packed in consumer packaging printed for an end use such as garbage bags or trash-can liners. That exclusion is written into the scope of the order. Unprinted drawstring bags are also excluded.

We update this page when the rules change. For a quote or HTS details for your bag or film, send us your spec or WhatsApp +84 898 545 893.

Sources: US Supreme Court, Learning Resources v. Trump, 20 Feb 2026; Federal Register, Section 122 proclamation, 25 Feb 2026; CBP CSMS #67844987, Section 122 duties; Federal Register, Section 301 forced labor action, 28 Jul 2026; USTR press release, 23 Jul 2026; CBP CSMS #69326983, Section 301 forced labor duties; USITC Harmonized Tariff Schedule; Federal Register, PRCB CVD order and scope, 4 May 2010; Federal Register, PRCB AD sunset results, 6 Jul 2021; Federal Register, USITC institution of PRCB five-year reviews, 1 Sep 2026; Federal Register, Executive Order 14326, 6 Aug 2025; CBP CSMS #68340863, CAPE for IEEPA refunds.