Mr. Trump announced tariffs imposed on countries with import-export activities into the U.S., including Vietnam.
Analysis of the principles of tariff application by the U.S. towards Vietnam
Reciprocity Principle:
"Reciprocal tariffs" are designed based on the principle that the U.S. will apply a tariff equivalent to the tariff that the partner country imposes on U.S. goods. In this case, Vietnam is reported to impose a 90% tariff on U.S. goods, so the U.S. also applies a 90% tariff on Vietnamese goods (according to the "Tariffs Charged to the U.S.A." column).
However, the actual tariff that the U.S. applies after reduction (46%) shows some adjustments, which may be based on bilateral trade agreements or preferential policies.
Trump, being an economic figure, often plays the game of high pricing followed by a significant reduction, making partners feel appeased and compelled to enter negotiations in a grateful mindset.
In general, this tariff does not apply to all goods; specific items that are strategically signed or within common economic organizations will have their own preferential tariff rates.