Yes. Furniture imported from China into the United States can be subject to several tariff layers in 2026. Depending on the product, these may include the ordinary HTS duty, a China Section 301 tariff, a Section 232 tariff on certain upholstered wooden furniture or cabinets and vanities, and other temporary measures. Importers also pay customs processing fees and may face antidumping or countervailing duties on products within specific orders.
There is no single “China furniture tariff.” The exact rate depends on the product's HTS classification, materials, construction, use, customs value, country of origin, entry date, and current trade actions.
Important date: This guide reflects official measures available on July 13, 2026. A temporary 10% Section 122 import surcharge is scheduled to continue through 12:01 a.m. EDT on July 24, 2026 unless modified, terminated, or extended. Rates must be rechecked when the goods enter the United States.
Key Takeaways
- Many Chapter 94 furniture lines have a free ordinary duty rate, but additional tariffs can still apply.
- China Section 301 status must be checked using the exact 8-digit or 10-digit HTS classification.
- Certain upholstered wooden furniture, kitchen cabinets, and vanities are subject to a 25% Section 232 tariff in 2026.
- The planned 2026 increases to 30% and 50% were delayed for one year, leaving the 25% rates in place.
- The temporary 10% Section 122 surcharge generally does not stack on the portion already subject to Section 232.
- MPF, HMF, brokerage, bond, freight, and delivery are separate from tariffs.
Are There Tariffs on Furniture from China in 2026?
Yes, but the tariff stack differs by product. A metal storage cabinet, wooden dining table, upholstered sofa, kitchen cabinet, mattress, and furniture part can all receive different treatment.
For a typical China-origin furniture entry, the importer may need to review:
- Ordinary HTS duty: The column 1 general rate attached to the product classification.
- Section 301 tariff: An additional China-specific duty when the HTS subheading appears in a covered action.
- Section 232 tariff: A 25% additional tariff on certain covered upholstered wooden furniture, kitchen cabinets, vanities, and specified parts.
- Temporary Section 122 surcharge: A 10% surcharge applying to many imports through July 24, 2026, subject to exceptions and non-stacking rules.
- Antidumping or countervailing duties: Product- and scope-specific duties that can be much higher than ordinary tariffs.
- Customs fees: Merchandise Processing Fee and, for ocean imports through covered ports, Harbor Maintenance Fee.
Do not add every percentage found online. Some measures exclude products already covered by another measure, and some apply only to specific HTS lines or product scope language.
How U.S. Furniture Import Charges Are Calculated
The customs duty calculation starts with classification, origin, and customs value.
The customs value is not always identical to the supplier's invoice total. Assists, packing, selling commissions, related-party pricing, and other valuation issues can affect the entered value. A customs broker can file the entry, but the importer remains responsible for reasonable care.
What Is the HTS Code for Furniture?
Most furniture is classified in Chapter 94 of the Harmonized Tariff Schedule of the United States, but Chapter 94 contains many subheadings.
Classification can depend on:
- Whether the product is a seat or other furniture
- Residential, office, kitchen, bedroom, medical, or other use
- Wood, metal, plastics, bamboo, rattan, or other material
- Whether a seat is upholstered
- Whether the frame is wooden or metal
- Whether the goods are complete furniture or parts
- The condition at importation
Examples of broad headings include:
- 9401: Seats and parts
- 9402: Medical, surgical, dental, and similar furniture
- 9403: Other furniture and parts
- 9404: Mattress supports, mattresses, bedding, and similar articles
The U.S. International Trade Commission maintains the official HTS. Product descriptions and chapter notes must be read together (U.S. International Trade Commission, Harmonized Tariff Schedule).
Supplier codes are useful starting points but should not be accepted automatically. A Chinese export code may not map directly to the correct U.S. classification, and small construction differences can change the subheading.
Ordinary Customs Duty on Chinese Furniture
Many furniture classifications have a free ordinary general duty rate, but “duty-free” in the main HTS column does not mean the China-origin entry is free of all tariffs.
For example, a May 2026 CBP ruling classified specified wall-mounted steel household storage chests and cabinets under HTSUS 9403.20.0050 and stated that the general rate of duty was free. The ruling concerned those exact products and facts, not all metal furniture (U.S. Customs and Border Protection, Ruling N360809, May 2026).
Even when the ordinary rate is free, importers must still check:
- Section 301
- Section 232
- Temporary surcharges
- Antidumping and countervailing orders
- MPF and HMF
Other furniture classifications can have a positive ordinary duty rate. Always use the current HTS revision effective on the entry date.
Do Section 301 Tariffs Apply in 2026?
Section 301 tariffs continue to be relevant to China-origin furniture in 2026. USTR maintains an official search tool where importers enter the 8-digit HTS subheading to determine whether a product is covered and the additional rate (Office of the U.S. Trade Representative, Section 301 Product Search).
Furniture and related products appeared across earlier Section 301 lists. Coverage cannot be determined from the word “furniture.” For example, USTR's published List 3 materials include various furniture parts, certain furniture of other materials, mattress supports, and mattresses (Office of the U.S. Trade Representative, Section 301 List 3 Tariff Lines).
USTR initiated a second four-year review process in May 2026. That review activity is another reason to check current official sources at entry rather than rely on a saved spreadsheet or an article from a previous year (Office of the U.S. Trade Representative, China Section 301 Four-Year Review).
Use this sequence:
- Determine the full HTS classification.
- Search the 8-digit subheading in USTR's tool.
- Read the applicable action and rate.
- Check exclusions and their expiration dates.
- Confirm the Chapter 99 reporting number with the broker.
Are Upholstered Furniture and Cabinets Subject to Additional Tariffs?
Certain products are subject to a 25% Section 232 tariff under the 2025 wood-products proclamation.
The proclamation applies a 25% duty to specified upholstered wooden furniture products and a 25% duty to completed kitchen cabinets, vanities, and covered parts. It states that these tariffs are in addition to other applicable duties and charges, subject to the proclamation's specific interaction rules (Federal Register, Proclamation 10976 on Timber, Lumber, and Derivative Products, October 2025).
The upholstered wooden furniture scope includes specified HTS lines for products such as covered couches, sofas, and chairs. The cabinets and vanities scope has its own tariff lines and definitions. Product names alone are not enough; the importer must compare the merchandise with the Annex and Chapter 99 notes.
The original proclamation planned to increase upholstered furniture from 25% to 30% and kitchen cabinets and vanities from 25% to 50% on January 1, 2026. A January 2026 proclamation delayed those increases for one additional year. Therefore, the applicable Section 232 rate remains 25% during this guide's July 2026 snapshot (Federal Register, Delaying Increased Tariffs on Certain Wood Products, January 2026).
Covered Section 232 products are not subject to the temporary Section 122 surcharge on the portion to which Section 232 applies. Other duties, including applicable Section 301 duties, can still require separate review.
The Temporary 10% Section 122 Surcharge
On February 20, 2026, the President imposed a temporary 10% ad valorem surcharge on many U.S. imports under Section 122 of the Trade Act. The measure became effective February 24, 2026 and is scheduled to continue through 12:01 a.m. EDT on July 24, 2026 unless changed or extended by law (Federal Register, Temporary Import Surcharge Proclamation, February 2026).
The proclamation provides several exceptions. Most importantly for furniture importers, it states that the surcharge does not apply in addition to Section 232 tariffs. If Section 232 applies only to part of an imported article, the surcharge can apply to the part not covered by Section 232.
Because the scheduled end date is close to this article's publication date, importers should not assume the surcharge will still exist or will have expired when their vessel arrives. The entry date, not the purchase-order date, controls many tariff applications.
Merchandise Processing Fee and Harbor Maintenance Fee
For fiscal year 2026, CBP states that the Merchandise Processing Fee for a formal entry is 0.3464% of merchandise value, with a minimum of $33.58 and maximum of $651.50. A $4.03 surcharge applies to manual filing (U.S. Customs and Border Protection, Merchandise Processing Fee).
CBP states that the Harbor Maintenance Fee is 0.125% of commercial cargo value for applicable port use and is not collected on air imports (U.S. Customs and Border Protection, Harbor Maintenance Fee).
These federal fees are separate from:
- Customs broker fees
- Continuous or single-entry bond costs
- Port and terminal charges
- Customs examination
- Storage, demurrage, and detention
- Drayage and final delivery
Worked Landed-Cost Example
Assume a $30,000 customs value for China-origin furniture arriving by ocean. The example below is illustrative and does not classify a real shipment.
This example assumes the furniture is not covered by Section 232 and that both the stated Section 301 and temporary Section 122 rates apply. It excludes freight, insurance, broker, bond, exams, storage, delivery, state taxes, and any antidumping or countervailing duties.
If the shipment is covered upholstered wooden furniture subject to 25% Section 232, the Section 122 surcharge generally would not be added to the Section 232-covered portion. The correct calculation still requires the exact classification and all other applicable measures.
Tariff Examples by Furniture Category
This table is a screening tool, not a classification determination. Importers should provide drawings, photographs, materials, construction, use, and condition at importation to their broker or customs counsel.
How Country of Origin Is Determined
Tariffs usually follow the product's country of origin, not the port from which it ships. Sending Chinese furniture through another country does not make the product originate there.
Origin analysis can require determining whether manufacturing in a second country substantially transformed the Chinese materials into a new and different article. Simple repacking, relabeling, storage, or transshipment does not create a new origin.
U.S. tariff measures include serious consequences for duty evasion and transshipment. A 2025 executive order provided a 40% additional rate for articles CBP determines were transshipped to evade applicable duties, in addition to other penalties and charges (Federal Register, Further Modifying Reciprocal Tariff Rates, August 2025).
For multi-country production, obtain:
- Bills of materials
- Supplier invoices
- Production records
- Factory addresses
- Manufacturing process descriptions
- Origin declarations
- Shipping records
Do not accept a new country-of-origin label without evidence supporting the manufacturing transformation.
Can Furniture Tariffs Be Avoided Legally?
Tariffs can be managed legally, but not through false declarations.
Use the correct classification
Accurate classification prevents overpayment and underpayment. A binding CBP ruling may be appropriate when a classification issue is material and recurring.
Check active exclusions
An exclusion applies only when the product and classification fit its exact language and effective dates.
Review valuation
The transaction value should be reviewed for assists, packing, commissions, related parties, and other additions. Some multi-tier transactions may qualify for first-sale valuation, but this requires detailed legal and documentary analysis.
Use legitimate sourcing diversification
Furniture genuinely manufactured in another country can have that country's origin. Moving nearly finished Chinese goods through another country is not legitimate origin planning.
Use duty programs where applicable
Foreign-trade zones, bonded warehouses, duty drawback, temporary importation, or other programs can help in specific commercial circumstances. They do not automatically eliminate China tariffs.
Never ask a supplier to lower the invoice value, use a false HTS code, or declare a false origin. The importer can face additional duties, penalties, seizure, and enforcement action.
Documents Required for Customs Clearance
Furniture entries commonly require:
- Commercial invoice
- Packing list
- Bill of lading or air waybill
- Customs power of attorney
- Entry and entry-summary data
- Customs bond
- HTS and Chapter 99 classifications
- Country-of-origin records
- Product and material descriptions
- Compliance certificates and labels where applicable
- Antidumping or countervailing scope information where relevant
The invoice should describe products accurately. “Furniture” is not enough for classification. Include product type, intended use, frame material, upholstery, principal material, quantity, unit value, and country of origin.
Who Is Responsible for the Tariff?
The importer of record is responsible for the entry, duty payment, and reasonable care. A licensed customs broker prepares and files documents but does not remove the importer's responsibility.
The supplier should provide accurate product, value, material, and origin information. The broker uses that information to classify and file. The importer should review the result and preserve supporting records.
Under DDP terms, the seller agrees to deliver with import formalities and duties handled under the contract. Buyers should still verify:
- Who is importer of record
- Which value is declared
- Which HTS and Chapter 99 codes are used
- Whether tariffs were paid properly
- Whether the buyer will receive entry documentation
A vague “tax included” statement is not adequate evidence of compliant importation.
2026 Furniture Tariff Checklist
Before paying a furniture deposit:
- Identify every furniture category and material.
- Obtain drawings, product photos, and construction details.
- Determine the 10-digit HTS classification.
- Check the ordinary duty rate in the current HTS.
- Search the 8-digit subheading in USTR's Section 301 tool.
- Review the Section 232 wood-product scope.
- Check current Section 122 or replacement measures on the expected entry date.
- Search for antidumping and countervailing orders.
- Confirm customs value and assists.
- Calculate MPF, HMF, broker, bond, and delivery.
- Obtain written guidance from a broker or customs attorney for material uncertainty.
- Keep a tariff contingency because rules can change during production and transit.
Frequently Asked Questions
How much is the tariff on furniture from China?
There is no single rate. A product may have a free ordinary duty rate but still face Section 301, Section 232, temporary surcharges, or trade-remedy duties. Classification and scope determine the answer.
Is wooden furniture duty-free?
Some wooden furniture has a free ordinary rate, but additional China tariffs may apply. Covered upholstered wooden furniture and cabinets can also face Section 232 duties.
Does DDP include tariffs?
DDP normally assigns import-duty responsibility to the seller under the commercial term, but the contract and actual customs entry must be reviewed. Confirm the importer, declaration, tariff codes, and documentation.
Are personal furniture imports taxed?
Personal use does not automatically remove tariffs. Duty treatment depends on the product, value, origin, shipping method, and applicable customs rules.
Can a supplier declare a lower value?
No. Deliberate undervaluation is customs fraud. The commercial invoice and entered value must comply with U.S. valuation rules.
Final Guidance
Furniture from China can face several overlapping U.S. import charges in 2026. The correct rate cannot be determined from the supplier name or the word “furniture.” It requires the exact HTS classification, product scope, origin, value, and entry date.
Before approving an order, ask a licensed customs broker or customs attorney to review high-value or uncertain products. HomeBridgeChina can coordinate product specifications, factory documents, packing data, and shipping information, but final U.S. classification and legal tariff advice should come from qualified customs professionals.
This article provides general educational information and is not legal or customs advice.
Sources
- U.S. International Trade Commission, Harmonized Tariff Schedule (retrieved 2026-07-13)
- Office of the U.S. Trade Representative, Section 301 Product Search (retrieved 2026-07-13)
- Office of the U.S. Trade Representative, China Section 301 Tariff Actions (retrieved 2026-07-13)
- Federal Register, Proclamation 10976 on Timber, Lumber, and Derivative Products (retrieved 2026-07-13)
- Federal Register, Delaying Increased Tariffs on Certain Wood Products (retrieved 2026-07-13)
- Federal Register, Temporary Import Surcharge Proclamation (retrieved 2026-07-13)
- U.S. Customs and Border Protection, Merchandise Processing Fee (retrieved 2026-07-13)
- U.S. Customs and Border Protection, Harbor Maintenance Fee (retrieved 2026-07-13)
- U.S. Customs and Border Protection, Ruling N360809 (retrieved 2026-07-13)
Yes. Furniture imported from China into the United States can be subject to several tariff layers in 2026. Depending on the product, these may include the ordinary HTS duty, a China Section 301 tariff, a Section 232 tariff on certain upholstered wooden furniture or cabinets and vanities, and other temporary measures. Importers also pay customs processing fees and may face antidumping or countervailing duties on products within specific orders.
There is no single “China furniture tariff.” The exact rate depends on the product's HTS classification, materials, construction, use, customs value, country of origin, entry date, and current trade actions.
Important date: This guide reflects official measures available on July 13, 2026. A temporary 10% Section 122 import surcharge is scheduled to continue through 12:01 a.m. EDT on July 24, 2026 unless modified, terminated, or extended. Rates must be rechecked when the goods enter the United States.
Key Takeaways
- Many Chapter 94 furniture lines have a free ordinary duty rate, but additional tariffs can still apply.
- China Section 301 status must be checked using the exact 8-digit or 10-digit HTS classification.
- Certain upholstered wooden furniture, kitchen cabinets, and vanities are subject to a 25% Section 232 tariff in 2026.
- The planned 2026 increases to 30% and 50% were delayed for one year, leaving the 25% rates in place.
- The temporary 10% Section 122 surcharge generally does not stack on the portion already subject to Section 232.
- MPF, HMF, brokerage, bond, freight, and delivery are separate from tariffs.
Are There Tariffs on Furniture from China in 2026?
Yes, but the tariff stack differs by product. A metal storage cabinet, wooden dining table, upholstered sofa, kitchen cabinet, mattress, and furniture part can all receive different treatment.
For a typical China-origin furniture entry, the importer may need to review:
- Ordinary HTS duty: The column 1 general rate attached to the product classification.
- Section 301 tariff: An additional China-specific duty when the HTS subheading appears in a covered action.
- Section 232 tariff: A 25% additional tariff on certain covered upholstered wooden furniture, kitchen cabinets, vanities, and specified parts.
- Temporary Section 122 surcharge: A 10% surcharge applying to many imports through July 24, 2026, subject to exceptions and non-stacking rules.
- Antidumping or countervailing duties: Product- and scope-specific duties that can be much higher than ordinary tariffs.
- Customs fees: Merchandise Processing Fee and, for ocean imports through covered ports, Harbor Maintenance Fee.
Do not add every percentage found online. Some measures exclude products already covered by another measure, and some apply only to specific HTS lines or product scope language.
How U.S. Furniture Import Charges Are Calculated
The customs duty calculation starts with classification, origin, and customs value.
The customs value is not always identical to the supplier's invoice total. Assists, packing, selling commissions, related-party pricing, and other valuation issues can affect the entered value. A customs broker can file the entry, but the importer remains responsible for reasonable care.
What Is the HTS Code for Furniture?
Most furniture is classified in Chapter 94 of the Harmonized Tariff Schedule of the United States, but Chapter 94 contains many subheadings.
Classification can depend on:
- Whether the product is a seat or other furniture
- Residential, office, kitchen, bedroom, medical, or other use
- Wood, metal, plastics, bamboo, rattan, or other material
- Whether a seat is upholstered
- Whether the frame is wooden or metal
- Whether the goods are complete furniture or parts
- The condition at importation
Examples of broad headings include:
- 9401: Seats and parts
- 9402: Medical, surgical, dental, and similar furniture
- 9403: Other furniture and parts
- 9404: Mattress supports, mattresses, bedding, and similar articles
The U.S. International Trade Commission maintains the official HTS. Product descriptions and chapter notes must be read together (U.S. International Trade Commission, Harmonized Tariff Schedule).
Supplier codes are useful starting points but should not be accepted automatically. A Chinese export code may not map directly to the correct U.S. classification, and small construction differences can change the subheading.
Ordinary Customs Duty on Chinese Furniture
Many furniture classifications have a free ordinary general duty rate, but “duty-free” in the main HTS column does not mean the China-origin entry is free of all tariffs.
For example, a May 2026 CBP ruling classified specified wall-mounted steel household storage chests and cabinets under HTSUS 9403.20.0050 and stated that the general rate of duty was free. The ruling concerned those exact products and facts, not all metal furniture (U.S. Customs and Border Protection, Ruling N360809, May 2026).
Even when the ordinary rate is free, importers must still check:
- Section 301
- Section 232
- Temporary surcharges
- Antidumping and countervailing orders
- MPF and HMF
Other furniture classifications can have a positive ordinary duty rate. Always use the current HTS revision effective on the entry date.
Do Section 301 Tariffs Apply in 2026?
Section 301 tariffs continue to be relevant to China-origin furniture in 2026. USTR maintains an official search tool where importers enter the 8-digit HTS subheading to determine whether a product is covered and the additional rate (Office of the U.S. Trade Representative, Section 301 Product Search).
Furniture and related products appeared across earlier Section 301 lists. Coverage cannot be determined from the word “furniture.” For example, USTR's published List 3 materials include various furniture parts, certain furniture of other materials, mattress supports, and mattresses (Office of the U.S. Trade Representative, Section 301 List 3 Tariff Lines).
USTR initiated a second four-year review process in May 2026. That review activity is another reason to check current official sources at entry rather than rely on a saved spreadsheet or an article from a previous year (Office of the U.S. Trade Representative, China Section 301 Four-Year Review).
Use this sequence:
- Determine the full HTS classification.
- Search the 8-digit subheading in USTR's tool.
- Read the applicable action and rate.
- Check exclusions and their expiration dates.
- Confirm the Chapter 99 reporting number with the broker.
Are Upholstered Furniture and Cabinets Subject to Additional Tariffs?
Certain products are subject to a 25% Section 232 tariff under the 2025 wood-products proclamation.
The proclamation applies a 25% duty to specified upholstered wooden furniture products and a 25% duty to completed kitchen cabinets, vanities, and covered parts. It states that these tariffs are in addition to other applicable duties and charges, subject to the proclamation's specific interaction rules (Federal Register, Proclamation 10976 on Timber, Lumber, and Derivative Products, October 2025).
The upholstered wooden furniture scope includes specified HTS lines for products such as covered couches, sofas, and chairs. The cabinets and vanities scope has its own tariff lines and definitions. Product names alone are not enough; the importer must compare the merchandise with the Annex and Chapter 99 notes.
The original proclamation planned to increase upholstered furniture from 25% to 30% and kitchen cabinets and vanities from 25% to 50% on January 1, 2026. A January 2026 proclamation delayed those increases for one additional year. Therefore, the applicable Section 232 rate remains 25% during this guide's July 2026 snapshot (Federal Register, Delaying Increased Tariffs on Certain Wood Products, January 2026).
Covered Section 232 products are not subject to the temporary Section 122 surcharge on the portion to which Section 232 applies. Other duties, including applicable Section 301 duties, can still require separate review.
The Temporary 10% Section 122 Surcharge
On February 20, 2026, the President imposed a temporary 10% ad valorem surcharge on many U.S. imports under Section 122 of the Trade Act. The measure became effective February 24, 2026 and is scheduled to continue through 12:01 a.m. EDT on July 24, 2026 unless changed or extended by law (Federal Register, Temporary Import Surcharge Proclamation, February 2026).
The proclamation provides several exceptions. Most importantly for furniture importers, it states that the surcharge does not apply in addition to Section 232 tariffs. If Section 232 applies only to part of an imported article, the surcharge can apply to the part not covered by Section 232.
Because the scheduled end date is close to this article's publication date, importers should not assume the surcharge will still exist or will have expired when their vessel arrives. The entry date, not the purchase-order date, controls many tariff applications.
Merchandise Processing Fee and Harbor Maintenance Fee
For fiscal year 2026, CBP states that the Merchandise Processing Fee for a formal entry is 0.3464% of merchandise value, with a minimum of $33.58 and maximum of $651.50. A $4.03 surcharge applies to manual filing (U.S. Customs and Border Protection, Merchandise Processing Fee).
CBP states that the Harbor Maintenance Fee is 0.125% of commercial cargo value for applicable port use and is not collected on air imports (U.S. Customs and Border Protection, Harbor Maintenance Fee).
These federal fees are separate from:
- Customs broker fees
- Continuous or single-entry bond costs
- Port and terminal charges
- Customs examination
- Storage, demurrage, and detention
- Drayage and final delivery
Worked Landed-Cost Example
Assume a $30,000 customs value for China-origin furniture arriving by ocean. The example below is illustrative and does not classify a real shipment.
This example assumes the furniture is not covered by Section 232 and that both the stated Section 301 and temporary Section 122 rates apply. It excludes freight, insurance, broker, bond, exams, storage, delivery, state taxes, and any antidumping or countervailing duties.
If the shipment is covered upholstered wooden furniture subject to 25% Section 232, the Section 122 surcharge generally would not be added to the Section 232-covered portion. The correct calculation still requires the exact classification and all other applicable measures.
Tariff Examples by Furniture Category
This table is a screening tool, not a classification determination. Importers should provide drawings, photographs, materials, construction, use, and condition at importation to their broker or customs counsel.
How Country of Origin Is Determined
Tariffs usually follow the product's country of origin, not the port from which it ships. Sending Chinese furniture through another country does not make the product originate there.
Origin analysis can require determining whether manufacturing in a second country substantially transformed the Chinese materials into a new and different article. Simple repacking, relabeling, storage, or transshipment does not create a new origin.
U.S. tariff measures include serious consequences for duty evasion and transshipment. A 2025 executive order provided a 40% additional rate for articles CBP determines were transshipped to evade applicable duties, in addition to other penalties and charges (Federal Register, Further Modifying Reciprocal Tariff Rates, August 2025).
For multi-country production, obtain:
- Bills of materials
- Supplier invoices
- Production records
- Factory addresses
- Manufacturing process descriptions
- Origin declarations
- Shipping records
Do not accept a new country-of-origin label without evidence supporting the manufacturing transformation.
Can Furniture Tariffs Be Avoided Legally?
Tariffs can be managed legally, but not through false declarations.
Use the correct classification
Accurate classification prevents overpayment and underpayment. A binding CBP ruling may be appropriate when a classification issue is material and recurring.
Check active exclusions
An exclusion applies only when the product and classification fit its exact language and effective dates.
Review valuation
The transaction value should be reviewed for assists, packing, commissions, related parties, and other additions. Some multi-tier transactions may qualify for first-sale valuation, but this requires detailed legal and documentary analysis.
Use legitimate sourcing diversification
Furniture genuinely manufactured in another country can have that country's origin. Moving nearly finished Chinese goods through another country is not legitimate origin planning.
Use duty programs where applicable
Foreign-trade zones, bonded warehouses, duty drawback, temporary importation, or other programs can help in specific commercial circumstances. They do not automatically eliminate China tariffs.
Never ask a supplier to lower the invoice value, use a false HTS code, or declare a false origin. The importer can face additional duties, penalties, seizure, and enforcement action.
Documents Required for Customs Clearance
Furniture entries commonly require:
- Commercial invoice
- Packing list
- Bill of lading or air waybill
- Customs power of attorney
- Entry and entry-summary data
- Customs bond
- HTS and Chapter 99 classifications
- Country-of-origin records
- Product and material descriptions
- Compliance certificates and labels where applicable
- Antidumping or countervailing scope information where relevant
The invoice should describe products accurately. “Furniture” is not enough for classification. Include product type, intended use, frame material, upholstery, principal material, quantity, unit value, and country of origin.
Who Is Responsible for the Tariff?
The importer of record is responsible for the entry, duty payment, and reasonable care. A licensed customs broker prepares and files documents but does not remove the importer's responsibility.
The supplier should provide accurate product, value, material, and origin information. The broker uses that information to classify and file. The importer should review the result and preserve supporting records.
Under DDP terms, the seller agrees to deliver with import formalities and duties handled under the contract. Buyers should still verify:
- Who is importer of record
- Which value is declared
- Which HTS and Chapter 99 codes are used
- Whether tariffs were paid properly
- Whether the buyer will receive entry documentation
A vague “tax included” statement is not adequate evidence of compliant importation.
2026 Furniture Tariff Checklist
Before paying a furniture deposit:
- Identify every furniture category and material.
- Obtain drawings, product photos, and construction details.
- Determine the 10-digit HTS classification.
- Check the ordinary duty rate in the current HTS.
- Search the 8-digit subheading in USTR's Section 301 tool.
- Review the Section 232 wood-product scope.
- Check current Section 122 or replacement measures on the expected entry date.
- Search for antidumping and countervailing orders.
- Confirm customs value and assists.
- Calculate MPF, HMF, broker, bond, and delivery.
- Obtain written guidance from a broker or customs attorney for material uncertainty.
- Keep a tariff contingency because rules can change during production and transit.
Frequently Asked Questions
How much is the tariff on furniture from China?
There is no single rate. A product may have a free ordinary duty rate but still face Section 301, Section 232, temporary surcharges, or trade-remedy duties. Classification and scope determine the answer.
Is wooden furniture duty-free?
Some wooden furniture has a free ordinary rate, but additional China tariffs may apply. Covered upholstered wooden furniture and cabinets can also face Section 232 duties.
Does DDP include tariffs?
DDP normally assigns import-duty responsibility to the seller under the commercial term, but the contract and actual customs entry must be reviewed. Confirm the importer, declaration, tariff codes, and documentation.
Are personal furniture imports taxed?
Personal use does not automatically remove tariffs. Duty treatment depends on the product, value, origin, shipping method, and applicable customs rules.
Can a supplier declare a lower value?
No. Deliberate undervaluation is customs fraud. The commercial invoice and entered value must comply with U.S. valuation rules.
Final Guidance
Furniture from China can face several overlapping U.S. import charges in 2026. The correct rate cannot be determined from the supplier name or the word “furniture.” It requires the exact HTS classification, product scope, origin, value, and entry date.
Before approving an order, ask a licensed customs broker or customs attorney to review high-value or uncertain products. HomeBridgeChina can coordinate product specifications, factory documents, packing data, and shipping information, but final U.S. classification and legal tariff advice should come from qualified customs professionals.
This article provides general educational information and is not legal or customs advice.
Sources
- U.S. International Trade Commission, Harmonized Tariff Schedule (retrieved 2026-07-13)
- Office of the U.S. Trade Representative, Section 301 Product Search (retrieved 2026-07-13)
- Office of the U.S. Trade Representative, China Section 301 Tariff Actions (retrieved 2026-07-13)
- Federal Register, Proclamation 10976 on Timber, Lumber, and Derivative Products (retrieved 2026-07-13)
- Federal Register, Delaying Increased Tariffs on Certain Wood Products (retrieved 2026-07-13)
- Federal Register, Temporary Import Surcharge Proclamation (retrieved 2026-07-13)
- U.S. Customs and Border Protection, Merchandise Processing Fee (retrieved 2026-07-13)
- U.S. Customs and Border Protection, Harbor Maintenance Fee (retrieved 2026-07-13)
- U.S. Customs and Border Protection, Ruling N360809 (retrieved 2026-07-13)
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