You may pay anything from a low single-digit rate to 25% or more when importing from China to the United States in 2026. Some products can face several duty layers. Others qualify for an exception or have a low ordinary duty rate. There is no single tariff rate for all Chinese goods.
Your bill depends on the product's Harmonized Tariff Schedule classification, customs value, country of origin, entry date, and applicable trade actions. For furniture buyers, the material and construction can matter as much as the product name.
Date warning: This guide reflects official measures available on July 13, 2026. The temporary 10% Section 122 surcharge is scheduled to expire at 12:01 a.m. EDT on July 24, 2026 unless Congress extends it or the measure changes earlier. Recheck rates before entry.
Key Takeaways
- Start with the product's exact 8-digit or 10-digit HTS code.
- Add ordinary duty and any applicable Section 301 duty.
- Certain upholstered wooden furniture and cabinets face 25% Section 232 tariffs.
- The temporary 10% surcharge generally does not apply to the portion subject to Section 232.
- MPF and HMF are customs fees, not product tariffs, but they increase the entry cost.
How Much Will I Pay in Tariffs from China to the USA in 2026?
As of July 13, 2026, a non-exempt product may face its ordinary HTS duty, an additional China Section 301 duty, and a temporary 10% Section 122 surcharge. A product covered by a Section 232 action can follow different stacking rules (Federal Register, Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems).
The only reliable answer begins with classification. “Furniture,” “lighting,” “hardware,” or “decor” is not precise enough. A wooden dining chair, metal chair, upholstered wooden sofa, cabinet, mattress, and lamp can fall under different headings and trade measures.
For planning, create a tariff worksheet by product line. Apply each rate to the appropriate customs value. Then add processing fees, brokerage, bond costs, freight, port charges, and delivery separately. A freight forwarder's shipping quote is not automatically a complete duty quote.
The fastest reliable estimate is not a percentage guess. It is a line-by-line calculation using the same product descriptions, values, and HTS codes that will appear on the customs entry.
What Five Charges May Apply?
In fiscal year 2026, formal entries generally carry a 0.3464% Merchandise Processing Fee, with a $33.58 minimum and $651.50 maximum. Ocean cargo may also carry a 0.125% Harbor Maintenance Fee (U.S. Customs and Border Protection, Merchandise Processing Fees; U.S. Customs and Border Protection, Harbor Maintenance Fee).
These fees sit beside several possible tariff layers.
Antidumping and countervailing duties may also apply. Those are separate from the five common lines above and can be much higher. Product-specific excise taxes or agency fees may apply to certain goods.
Do not add every headline tariff you see in the news. A measure may cover only listed HTS codes, exclude certain products, apply only to part of an article, or use a special Chapter 99 reporting number.
How Do You Find Your Product's HTS Code?
The U.S. International Trade Commission maintains the Harmonized Tariff Schedule. U.S. Customs and Border Protection has final authority over classification at entry (Office of the U.S. Trade Representative, U.S. Harmonized Tariff Schedule).
Start with a complete technical description. Include the product's principal material, construction, function, dimensions, components, upholstery, frame material, and whether it is assembled. Photos and marketing names are supporting information, not a classification method.
For furniture, small details can be decisive. A seat with a wooden frame may be classified differently from one with a metal frame. An upholstered wooden seat may also fall within a Section 232 furniture action. A cabinet's intended use and construction can affect whether a special measure applies.
Use the current HTSUS to identify a possible 8-digit and 10-digit code. Then ask a licensed customs broker to review it. For recurring or high-value imports, consider requesting a binding ruling from CBP rather than relying on an informal supplier code.
How Much Is the Section 301 Tariff?
USTR's official search tool requires an 8-digit HTS subheading and returns whether the code appears in a China Section 301 action and the additional rate (Office of the U.S. Trade Representative, How to Navigate the Section 301 Tariff Process).
Many covered products have an additional rate of 7.5% or 25%, but buyers must not assume either rate. The correct percentage depends on the listed subheading, action, modifications, and any valid exclusion in effect on the entry date.
Section 301 is generally additional to the ordinary HTS duty. If the normal duty is 3% and the applicable Section 301 duty is 25%, the preliminary combined duty is 28% before considering other measures and fees.
The Chinese supplier's HS code is a useful starting point, but it is not a U.S. classification decision. The U.S. importer of record remains responsible for reasonable care, correct classification, valuation, origin, and declared duties.
What Is the 2026 Temporary Import Surcharge?
The February 2026 proclamation imposed a 10% ad valorem surcharge for 150 days, effective February 24, 2026. It is scheduled to continue through 12:01 a.m. EDT on July 24, 2026 unless suspended, modified, terminated, or extended by Congress (Federal Register, Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems).
The surcharge generally applies in addition to other duties, taxes, fees, and charges. However, the proclamation excludes listed products and includes a specific Section 232 rule.
The 10% surcharge does not apply in addition to Section 232 tariffs on the same covered portion. If Section 232 applies only to part of an import, the surcharge can apply to the portion not covered by Section 232.
This date sensitivity matters. Goods ordered in July may enter after July 24. Duty liability generally turns on the relevant customs entry date and applicable legal instructions, not the purchase-order date or factory completion date.
What Section 232 Tariffs Apply to Furniture?
In 2026, certain upholstered wooden furniture products and completed kitchen cabinets and vanities remain subject to a 25% Section 232 tariff. A presidential proclamation delayed planned increases until January 1, 2027 (Federal Register, Amendments to Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States).
The original action identifies covered upholstered wooden furniture through specific HTS provisions and includes sofas, couches, and chairs within its defined scope. It also covers specified kitchen cabinets, vanities, and parts (Federal Register, Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States).
Do not apply 25% to every sofa or cabinet automatically. Frame material, construction, classification, exclusions, and the legal product description matter. The 25% rate is also not necessarily the total entry burden. Ordinary duty, Section 301, and other charges may still require review.
How Are MPF and HMF Calculated?
For fiscal year 2026, the formal-entry MPF is 0.3464% of imported merchandise value, excluding duty, freight, and insurance. It cannot be less than $33.58 or more than $651.50. A manual formal entry can incur an additional $4.03 surcharge (U.S. Customs and Border Protection, Merchandise Processing Fees).
For applicable commercial cargo moved through a U.S. port, HMF is 0.125% of cargo value. CBP states that it is not collected on cargo imported by air (U.S. Customs and Border Protection, Harbor Maintenance Fee).
For a $10,000 formal ocean entry:
- Calculated MPF is $34.64, which exceeds the $33.58 minimum.
- HMF is $12.50.
- Combined MPF and HMF are $47.14 before broker, bond, and other service charges.
For a $5,000 formal ocean entry, 0.3464% equals $17.32. The minimum makes MPF $33.58. HMF adds $6.25, producing $39.83 in these two federal fees.
Tariff Example: $10,000 Furniture Order
Consider a hypothetical $10,000 furniture order entered before the scheduled July 24 surcharge expiration. Assume a 0% ordinary duty, a 25% Section 301 duty, no Section 232 coverage, and no exclusion. These assumptions are for teaching the calculation, not classifying a real product.
The illustrated burden equals 35.4714% of customs value. That does not include brokerage, customs bond, port charges, freight, storage, delivery, insurance, or state tax.
If the 10% temporary surcharge no longer applies on the entry date, the same assumptions would produce $2,547.14. A single date change creates a $1,000 difference.
Tariff Example: $30,000 Upholstered Furniture Order
Now consider hypothetical upholstered wooden furniture with a $30,000 customs value. Assume a 0% ordinary duty, 25% Section 301 duty, and 25% Section 232 furniture tariff. Because the covered product is subject to Section 232, this example does not add the temporary 10% surcharge to the same value.
Under these assumptions, the total illustrated burden equals 50.4714% of customs value. This example shows why a low factory price can be misleading when product-specific trade actions apply.
If Section 301 does not cover the actual HTS code, remove that line. If the product falls outside the Section 232 scope, remove that line and review whether the temporary 10% surcharge applies instead.
Tariff Example: Mixed Furniture Container
A mixed container cannot safely use one average tariff rate. Suppose it contains $20,000 of dining tables, $15,000 of metal-frame chairs, $25,000 of upholstered wooden sofas, and $10,000 of lighting. Each product line needs its own classification and treatment.
The broker reports separate tariff lines even though the shipment has one bill of lading. Applying the sofa's rate to the entire container could overpay. Applying the table's rate to the sofas could create underpayment, penalties, and post-entry corrections.
The useful unit for tariff planning is the customs entry line, not the purchase order, supplier invoice total, or container.
What Value Does Customs Use?
U.S. customs value commonly starts with transaction value, meaning the price actually paid or payable for merchandise sold for export to the United States, with required additions. Classification determines the rate. Valuation determines the base to which that rate applies.
International freight and insurance are generally treated differently from the dutiable merchandise value when properly documented. However, assists, packing costs, selling commissions, royalties, or proceeds may require additions under the valuation rules.
An “assist” can include molds, dies, tools, components, or design work supplied by the buyer at reduced or no cost for production. Buyers often miss these values because they do not appear in the final supplier invoice.
Related-party transactions, rebates, bundled services, and unusually low invoices require careful review. Declaring an artificially low value to reduce duty is not a legitimate savings method.
When Do Antidumping or Countervailing Duties Apply?
Antidumping and countervailing duty orders target specific merchandise from identified countries and, in some cases, named producers or exporters. They are separate from ordinary tariffs, Section 301, Section 232, and the temporary surcharge.
An AD/CVD rate can be far higher than the normal duty. It may also require cash deposits that change over time. Scope language, not a seller's product label, determines whether goods are covered.
Furniture and home-product importers should screen wood products, cabinets, quartz surfaces, mattresses, metal components, and other potentially covered goods before purchasing. The Commerce Department's ACCESS system and CBP messages provide official case information, but legal or broker assistance may be necessary for scope questions.
The warning sign is not only a high published rate. A supplier may propose minor product changes or transshipment to avoid a case. Origin evasion and false classification expose the U.S. importer to serious liability.
How Can You Estimate Tariffs Before Ordering?
Build the estimate before paying the supplier's deposit. The following process produces a defensible working budget.
- List every product and customs value separately.
- Record material, frame, upholstery, construction, use, and assembly state.
- Identify the current 10-digit HTS code.
- Check the ordinary HTS duty rate.
- Search the 8-digit code in USTR's Section 301 tool.
- Review Section 232 and other Chapter 99 measures.
- Screen for AD/CVD cases and product exclusions.
- Apply the rules effective on the expected entry date.
- Calculate MPF and HMF where applicable.
- Obtain written confirmation from a licensed customs broker.
Ask the broker to state assumptions and exclusions. “Estimated duty: 25%” is not enough. The worksheet should show HTS code, Chapter 99 code, each rate, customs value, fee basis, entry date assumption, and unresolved classification questions.
What Formula Should You Use?
Use separate lines rather than adding percentages blindly.
Estimated customs payment = ordinary duty + Section 301 duty + applicable Section 232 duty + applicable temporary surcharge + AD/CVD deposits + MPF + HMF + other federal charges
The simplified duty calculation for each applicable ad valorem measure is:
Duty amount = applicable customs value × duty rate
These scenarios assume an ocean formal entry, no exclusions, no AD/CVD, and MPF above its minimum. The Section 232 scenario excludes the temporary surcharge on the same fully covered value.
Frequently Asked Questions
Is every import from China charged an extra 10% in 2026?
No. The temporary Section 122 surcharge has product exceptions and does not apply in addition to Section 232 on the same covered portion. It is scheduled through July 24, 2026 unless changed or extended. Check the product and entry date rather than applying 10% automatically.
Can Section 301 and Section 232 tariffs both apply?
They can, depending on the product and current Chapter 99 rules. The February 2026 proclamation specifically prevents its temporary 10% surcharge from applying to the same portion covered by Section 232. It does not provide a general exemption from Section 301.
Is international freight subject to import duty?
International freight and insurance are generally excluded from customs value when separately identified and properly documented. The merchandise price and required statutory additions still form the valuation base. Ask the broker to review bundled supplier quotes and Incoterms before calculating duty.
Do personal imports from China have tariffs?
Personal use does not automatically eliminate duty. Treatment depends on value, entry method, product, origin, and available exemptions. Formal and informal entries also have different processing rules. The carrier or CBP may collect duties and fees before releasing the shipment.
Who pays the U.S. import tariff?
The importer of record is responsible to CBP. A supplier or freight company may advance payment under an agreed shipping arrangement, but that does not remove the importer's compliance risk. Confirm who is importer of record before accepting a delivered-duty-paid quotation.
Final Answer
Your 2026 tariff bill on imports from China cannot be calculated from the country name alone. Identify the HTS code, customs value, origin, and entry date. Then review ordinary duty, Section 301, Section 232, the temporary surcharge, AD/CVD, MPF, and HMF.
For a $10,000 non-Section 232 product in the worked example, the illustrated total was $3,547.14. For a $30,000 upholstered furniture order with both 25% Section 301 and 25% Section 232 assumptions, it was $15,141.42. Those are scenarios, not universal rates.
Before ordering, obtain a written line-by-line calculation from a licensed customs broker. Recheck it immediately before entry, especially around July 24, 2026.
Sources
- Federal Register, Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems, retrieved 2026-07-13.
- Office of the U.S. Trade Representative, How to Navigate the Section 301 Tariff Process, retrieved 2026-07-13.
- Office of the U.S. Trade Representative, U.S. Harmonized Tariff Schedule, retrieved 2026-07-13.
- U.S. International Trade Commission, Harmonized Tariff Schedule of the United States, retrieved 2026-07-13.
- U.S. Customs and Border Protection, Merchandise Processing Fees, retrieved 2026-07-13.
- U.S. Customs and Border Protection, Harbor Maintenance Fee, retrieved 2026-07-13.
- Federal Register, Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States, retrieved 2026-07-13.
- Federal Register, Amendments to Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States, retrieved 2026-07-13.
- U.S. Customs and Border Protection, What Every Member of the Trade Community Should Know About Customs Value, retrieved 2026-07-13.
- U.S. Department of Commerce, ACCESS for Antidumping and Countervailing Duty Proceedings, retrieved 2026-07-13.
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