The ordinary U.S. customs duty on many furniture products is low or free, but furniture imported from China can still face additional tariffs of 7.5%, 25%, or more in 2026. Certain upholstered wooden furniture and kitchen cabinets or vanities currently face a 25% Section 232 tariff. China Section 301 duties may also apply.
There is no single customs duty for Chinese furniture. The final rate depends on the exact HTS classification, frame material, upholstery, use, customs value, origin, and entry date.
Date warning: This guide reflects official measures available on July 13, 2026. A temporary 10% Section 122 surcharge is scheduled to expire at 12:01 a.m. EDT on July 24, 2026 unless modified, terminated, or extended. Check the rules again before customs entry.
Key Takeaways
- Many furniture lines have a low or free ordinary HTS duty.
- Chinese origin can trigger additional Section 301 tariffs.
- Certain upholstered wooden furniture and cabinets face 25% Section 232 duty.
- The temporary 10% surcharge does not apply to the same portion covered by Section 232.
- Calculate duties separately for every product line in a mixed shipment.
What Is the Custom Duty on Furniture Import from China in 2026?
As of July 13, 2026, the customs duty can range from a low ordinary rate to a combined burden exceeding 25%. The exact amount depends on the product's HTS code and applicable Chapter 99 measures. USTR requires buyers to use an 8-digit HTS subheading when checking Section 301 coverage (Office of the U.S. Trade Representative, How to Navigate the Section 301 Tariff Process).
For example, a wooden dining table and an upholstered wooden sofa are both furniture, but they may not receive the same treatment. The sofa may fall within a Section 232 furniture action. A metal-frame chair can have another classification. Cabinets can also fall within a separate defined product scope.
The factory invoice should therefore list each furniture type separately. A customs broker can then assign and review each tariff line rather than using one percentage for the full container.
The correct unit for furniture duty planning is the customs entry line, not the container. One container can contain several products with different rates.
Why Is There No Single Furniture Import Duty?
The U.S. Harmonized Tariff Schedule classifies furniture by characteristics such as function, frame material, construction, upholstery, and use. CBP, not the overseas supplier, has final authority over classification at entry (Office of the U.S. Trade Representative, U.S. Harmonized Tariff Schedule).
Several layers can affect one furniture line:
The ordinary duty rate is only the starting point. A line marked “Free” in the normal tariff column can still require an additional Chapter 99 duty because of Chinese origin or product-specific trade measures.
What Is the Furniture Import Duty by Product Category?
Chapter 94 contains many furniture classifications, but product names alone cannot establish the rate. The USITC maintains the current HTSUS, while CBP administers classification and duty at entry (U.S. International Trade Commission, Harmonized Tariff Schedule of the United States).
This table is a screening guide, not a tariff schedule. Two products sold under the same retail name may have different classifications. A chair with a metal frame should not inherit a wooden chair's code merely because both are upholstered.
What Is the Ordinary HTS Duty on Furniture?
Many Chapter 94 furniture subheadings have a free ordinary duty rate, while others carry a positive rate. The current HTSUS must be checked using the complete product description and current year schedule (U.S. International Trade Commission, Harmonized Tariff Schedule of the United States).
“Free” means the normal Column 1 general rate is zero. It does not necessarily mean the importer pays no duty. A Chinese product may still require a Section 301 Chapter 99 number. A covered sofa or cabinet may also require a Section 232 number.
Start with the furniture's 10-digit statistical reporting number. Then review all applicable general notes and Chapter 99 provisions. Do not stop after reading the ordinary duty column.
Suppliers often provide the first six digits of an international HS code. Those digits help identify the product family, but the United States uses additional digits and its own legal descriptions. The importer should confirm the final code with a U.S. customs broker.
Does Section 301 Apply to Chinese Furniture?
USTR's Section 301 search tool identifies whether an 8-digit HTS subheading is covered and displays the related additional duty rate. The tool lists the relevant action or modification for the searched code (Office of the U.S. Trade Representative, How to Navigate the Section 301 Tariff Process).
Some covered products face 7.5%, while many others face 25%. No responsible broker should select a rate from a generic furniture list. The 8-digit code, Chinese origin, exclusion status, and entry date must all match.
Section 301 is generally paid in addition to the ordinary duty. If the ordinary rate is 0% and the Section 301 rate is 25%, the preliminary product duty is 25%. If the ordinary rate is 2.5%, the preliminary combined rate becomes 27.5% before reviewing other measures.
An exclusion can change the result, but exclusions have exact product language and effective periods. A product that resembles an excluded item is not automatically eligible.
Which Furniture Faces the 25% Section 232 Tariff?
In 2026, certain upholstered wooden furniture products and completed kitchen cabinets and vanities remain subject to a 25% Section 232 tariff. Planned increases were delayed until January 1, 2027 (Federal Register, Amendments to Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States).
The underlying proclamation covers specified upholstered wooden furniture, including identified couches, sofas, and chairs under listed HTS provisions. It also defines covered kitchen cabinets, vanities, and parts (Federal Register, Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States).
The tariff does not apply to every item marketed as a sofa or storage cabinet. The legal HTS provisions and product descriptions control. Frame material is especially important for upholstered seating.
The 25% Section 232 duty can apply alongside other duties permitted under the proclamation. The importer should therefore review ordinary duty, Section 301, and any product-specific remedies rather than treating 25% as an all-inclusive total.
Does the Temporary 10% Surcharge Apply to Furniture?
The February 2026 proclamation imposed a temporary 10% ad valorem surcharge for 150 days, effective February 24, 2026. It is scheduled through July 24, 2026 unless changed or extended (Federal Register, Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems).
The measure generally applies in addition to other duties and fees. It also contains exclusions. Most importantly for furniture buyers, it does not apply in addition to Section 232 tariffs on the same covered portion.
This creates two common screening paths:
- A non-exempt furniture line outside Section 232 may face the temporary 10% surcharge.
- A furniture line fully covered by Section 232 does not add that temporary 10% to the same value.
The entry date matters. A purchase contract signed before July 24 does not lock the surcharge. Goods may arrive and enter after its scheduled expiration, or the measure may be extended before then.
What Customs Fees Are Added to Furniture Duty?
For fiscal year 2026, CBP's formal-entry Merchandise Processing Fee is 0.3464%, subject to a $33.58 minimum and $651.50 maximum. A manually filed formal entry can carry an additional $4.03 surcharge (U.S. Customs and Border Protection, Merchandise Processing Fees).
Applicable commercial cargo moved through a U.S. port also pays a 0.125% Harbor Maintenance Fee. CBP states that HMF does not apply to cargo imported by air (U.S. Customs and Border Protection, Harbor Maintenance Fee).
Brokerage, customs bond, port handling, demurrage, storage, examination, and final delivery are not tariffs. They still belong in the landed-cost budget.
For a $20,000 formal ocean entry, MPF is $69.28 and HMF is $25.00. These two federal fees total $94.28 before any product duty or broker charge.
Duty Example: $10,000 Dining Furniture Order
Consider a hypothetical $10,000 dining furniture order. Assume the ordinary duty is 0%, Section 301 is 25%, the furniture is outside Section 232, and the temporary 10% surcharge applies. The entry is by ocean and no exclusion applies.
The illustrated federal burden is 35.4714% of customs value. Freight, insurance, customs bond, broker fees, port charges, and delivery are additional landed costs.
If the temporary surcharge does not apply on the entry date, the same assumptions produce $2,547.14. That $1,000 difference shows why the expected customs entry date must be part of the estimate.
Duty Example: $20,000 Upholstered Sofa Order
Consider a hypothetical $20,000 order of upholstered wooden sofas covered by Section 232. Assume the ordinary duty is 0%, Section 301 is 25%, and Section 232 is 25%. The temporary 10% surcharge is not added to the same fully covered value.
This scenario creates a 50.4714% burden before brokerage and logistics. It does not mean every sofa from China has a 50% tariff. A metal-frame sofa, a different Section 301 status, or another classification can change the result.
Duty Example: Mixed Full-Home Furniture Container
A full-home container may combine sofas, dining tables, chairs, beds, nightstands, lighting, and decor. Customs does not assign one average rate simply because everything appears on one invoice.
The commercial invoice should describe and value each product line. Avoid descriptions such as “home furniture set” or “furniture accessories” when several distinct items are present.
A broker can build a worksheet matching each invoice line to its HTS and Chapter 99 codes. This reduces the risk of overpaying a high rate across the full shipment or underpaying duty on covered furniture.
What Customs Value Is Used for Furniture Duty?
Customs value commonly begins with transaction value, which is the price actually paid or payable for goods sold for export to the United States, plus required additions. CBP's valuation guidance explains that assists, packing costs, selling commissions, royalties, and certain proceeds may affect value (U.S. Customs and Border Protection, What Every Member of the Trade Community Should Know About Customs Value).
International freight and insurance are generally excluded when properly identified and documented. A bundled door-to-door quote may need to be separated before entry.
Furniture projects commonly involve buyer-supplied fabric, molds, drawings, hardware, or design work. Some of those contributions can be assists. Their apportioned value may need to be added even if the furniture factory did not charge for them.
Do not ask a supplier to lower the commercial invoice merely to reduce duty. False valuation can create penalties, shipment delays, and a broader customs investigation.
Can Furniture Face Antidumping or Countervailing Duties?
Furniture and related home products can fall within antidumping or countervailing duty orders. AD/CVD is separate from ordinary duty, Section 301, Section 232, and the temporary surcharge. Rates can be much higher than the headline customs duty.
Kitchen cabinets, mattresses, quartz surfaces, wooden bedroom furniture, and components may require product-specific screening depending on current orders and scope language. The Department of Commerce's ACCESS system contains official case documents (U.S. Department of Commerce, ACCESS for Antidumping and Countervailing Duty Proceedings).
Scope language controls. A supplier's claim that a product is “not covered” does not protect the importer. Minor alterations, unfinished components, or routing through another country may still fall within an order or trigger circumvention concerns.
Ask the broker to document the AD/CVD search. For an uncertain or high-value product, obtain trade counsel advice before production.
How Do You Confirm Furniture Duty Before Ordering?
Confirm the duty before paying a production deposit. The process should use the same specifications and values that will support customs entry.
- List every furniture type separately.
- Record frame material, upholstery, construction, use, and assembly state.
- Obtain product drawings, photographs, and component breakdowns.
- Identify the current 10-digit HTS classification.
- Check the ordinary duty in the current HTSUS.
- Search the 8-digit subheading in USTR's Section 301 tool.
- Review Section 232 and temporary surcharge rules.
- Screen for AD/CVD and exclusions.
- Calculate MPF and HMF.
- Obtain a written estimate from a licensed U.S. customs broker.
The written estimate should show each HTS code, Chapter 99 number, customs value, rate, fee, entry-date assumption, and unresolved issue. A verbal statement such as “furniture duty is 25%” is not enough for a purchasing decision.
What Formula Calculates Furniture Import Duty?
Calculate each applicable line separately:
Estimated customs payment = ordinary duty + Section 301 + applicable Section 232 + applicable temporary surcharge + AD/CVD deposits + MPF + HMF + other federal charges
For each percentage-based duty:
Duty amount = applicable customs value × duty rate
These examples assume an ocean formal entry, no AD/CVD, no exclusions, and a fully Section 232-covered value in the third scenario. They do not include logistics or brokerage.
Frequently Asked Questions
Is Chinese furniture duty-free in the United States?
Some furniture classifications have a free ordinary HTS rate, but Chinese furniture may still face Section 301, Section 232, temporary, or AD/CVD charges. “Free” in the normal tariff column does not mean the full customs payment is zero.
What is the import duty on a sofa from China?
It depends on the sofa's frame material and HTS classification. In 2026, specified upholstered wooden sofas can face a 25% Section 232 tariff. Section 301 and ordinary duty may also require review. The temporary 10% surcharge does not apply to the same Section 232-covered portion.
Is freight included when calculating furniture duty?
International freight and insurance are generally excluded from customs value when properly separated and documented. Domestic delivery and logistics remain landed costs even when they are not dutiable. Bundled supplier quotes should be reviewed before entry.
Do personal furniture imports also pay duty?
Personal use does not automatically remove customs duty. The result depends on value, entry type, classification, origin, and available exemptions. The carrier may collect estimated duty and fees before releasing a small shipment.
Who pays the import duty on furniture?
The importer of record is responsible to CBP. A supplier or logistics provider may advance payment under a shipping agreement, but the importer still needs to understand classification and compliance responsibility. Confirm the importer of record before accepting DDP terms.
Final Answer
The ordinary customs duty on furniture from China may be low or free, but the actual 2026 import burden can be much higher. Section 301 may add 7.5% or 25%. Certain upholstered wooden furniture and cabinets face a 25% Section 232 tariff. Other temporary or trade-remedy charges may apply.
Do not apply one rate to an entire container. Classify every furniture category, calculate each duty against the appropriate customs value, and add MPF and HMF. Then include brokerage and logistics in the landed-cost budget.
Before ordering, obtain a written calculation from a licensed customs broker and recheck it for the actual entry date.
Sources
- U.S. International Trade Commission, Harmonized Tariff Schedule of the United States, 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.
- Federal Register, Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems, 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, Merchandise Processing Fees, retrieved 2026-07-13.
- U.S. Customs and Border Protection, Harbor Maintenance Fee, 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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