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US duty tracker · goods made in China

Tariff on furniture from China: the US rates today

Verdict: Depends on the piece

Most furniture from China pays 37.5% to 50% in US duty on top of the factory price. Wooden beds, dressers and nightstands (about 254%), wooden kitchen cabinets (about 320%), quartz countertops (about 434%) and mattresses (about 1,870%) pay far more.

In dollars, on every $1,000 at the factory: upholstered wood-frame sofas and chairs pay $500 in duty; wooden kitchen cabinets pay $3,198 at the China-wide rate, or $695 from an exporter with the published separate rate. Whether an order pays depends on your factory price and your US quote. Freight, fees and delivery come on top.

Work out the cost of my order Find your piece

Rates checked

By the China Home Source editorial team · Updated · How we check numbers

Find your piece

Three questions decide most furniture: is it a seat, is it upholstered, and is the frame wood or metal? Wood bedroom pieces, wood cabinets and mattresses fall under antidumping orders and pay far more.

Your piece Total duty today
Sofa or sectional Seat · upholstered · wood frame · HTS 9401.61 (e.g. 9401.61.6011) 50% 55% from January 1, 2027
Lounge chair or armchair Seat · upholstered · wood frame · HTS 9401.61 (e.g. 9401.61.6011) 50% 55% from January 1, 2027
Upholstered dining chair Seat · upholstered · wood frame · HTS 9401.61 (e.g. 9401.61.4011) 50% 55% from January 1, 2027
Sofa, lounge chair or armchair Seat · upholstered · metal frame · HTS 9401.71 (e.g. 9401.71.0011) 37.5%
Wooden dining chair Seat · not upholstered · wood · HTS 9401.69 (e.g. 9401.69.6011) 37.5%
Dining table (walnut, oak, any wood) Not a seat · wood · dining room · HTS 9403.60 (e.g. 9403.60.8040) 37.5%
Bed, headboard, dresser, nightstand, wardrobe Not a seat · wood · bedroom · HTS 9403.50 (e.g. 9403.50.9045) 253.51% Antidumping order
Metal bed frame or metal table Not a seat · metal · HTS 9403.20 (e.g. 9403.20.0090) 37.5%
Outdoor set: metal table Not a seat · metal · HTS 9403.20 (e.g. 9403.20.0090) 37.5%
Outdoor set: metal chairs without cushions Seat · not upholstered · metal frame · HTS 9401.79 not tracked Not tracked here. Ask your broker for this line.
Kitchen cabinet Not a seat · wood · built in · HTS 9403.40 (e.g. 9403.40.9060) 319.81% Antidumping order 344.81% from January 1, 2027
Bathroom vanity Not a seat · wood · built in · HTS 9403.60 (e.g. 9403.60.8093) 319.81% Antidumping order 344.81% from January 1, 2027
Mattress Bedding · HTS 9404.21 (e.g. 9404.21.0013) 1,870.03% Antidumping order

Each rate is the total for that family; click it for the layers and sources. A licensed customs broker confirms the 10-digit code before you order.

Worked example: a sofa, two lounge chairs and a walnut dining table

Example factory prices, not quotes. Each piece pays its own rate; customs fees are charged once on the whole shipment.

Item Factory price Rate Duty
Sofa Upholstered sofas and chairs, wood frame $2,000 50% $1,000.00
Two lounge chairs Upholstered sofas and chairs, wood frame $1,200 50% $600.00
Walnut dining table Wood dining tables and chairs (not upholstered) $1,500 37.5% $562.50
Merchandise Processing Fee (formal entry) once per entry, minimum applies $34.58
Harbor Maintenance Fee (ocean) once per entry $5.88
Paid to US customs $4,700 46.87% $2,202.96
Customs broker, ISF filing and bond Estimate, not a published rate $250–$700

What to tell your client

"On $4,700 of furniture made in China, US duty and customs fees come to about $2,200 if the shipment enters the US before January 1, 2027, and about $2,360 if it enters on or after that day. An order placed now, with normal production and ocean transit, usually clears customs after January 1, 2027, so budget the higher figure, plus $250 to $700 for the customs broker, ISF filing and bond. That is roughly $2,610 to $3,060 before freight and delivery. Rates as of November 9, 2026."

If the goods are entered at US customs on or after January 1, 2027, the scheduled increase adds $160.00 to this order ($2,362.96 to customs).

If the lounge chairs have metal frames instead, they pay 37.5%, not 50%: $150.00 less duty.

Sources: Customs user fees for FY2027, Federal Register 2026-15530 · 19 CFR 24.24 · Freight forwarder published pricing (vendor source, treat as estimate)

How the numbers are built

Full table: every furniture type, layer by layer

Each layer links to the notice it comes from. Antidumping and countervailing rates are the China-wide rates that apply when the exporter has no rate of its own.

Total US duty on furniture made in China, by type, on November 9, 2026
Furniture type and HTS code Total duty today Layers that add up to the total (click for the source)
Wooden kitchen cabinets Assembled or flat-pack (RTA) boxes, doors, drawer fronts, panels HTS 9403.40.9060HTS 9403.91.0080 Full breakdown and what it adds to an order 319.81% $3,198 on every $1,000 at the factory 344.81% from January 1, 2027 if the scheduled increase goes ahead

No Section 301 (2026) layer: Section 232 goods are exempt from it.

Antidumping shown at the China-wide rate. An exporter with its own rate pays about 69.53% in total.

Quartz countertops Engineered quartz slabs, cut countertops and vanity tops, shipped alone or with cabinets HTS 6810.99.0020HTS 6810.99.0040 Run your own numbers in the calculator 433.97% $4,340 on every $1,000 at the factory 431.97% from August 15, 2027 if the scheduled increase goes ahead

Antidumping shown at the China-wide rate. An exporter with its own rate pays about 367.15% in total.

Wooden bathroom vanities Vanity cabinets, with or without the top HTS 9403.60.8093 Run your own numbers in the calculator 319.81% $3,198 on every $1,000 at the factory 344.81% from January 1, 2027 if the scheduled increase goes ahead

No Section 301 (2026) layer: Section 232 goods are exempt from it.

Antidumping shown at the China-wide rate. An exporter with its own rate pays about 69.53% in total.

Upholstered sofas and chairs, wood frame Sofas, sectionals, armchairs, upholstered dining chairs HTS 9401.61.6011HTS 9401.61.4011 Run your own numbers in the calculator 50% $500 on every $1,000 at the factory 55% from January 1, 2027 if the scheduled increase goes ahead

No Section 301 (2026) layer: Section 232 goods are exempt from it.
Upholstered sofas and chairs, metal frame Metal-frame sofas and lounge chairs HTS 9401.71.0011 Run your own numbers in the calculator 37.5% $375 on every $1,000 at the factory
Wood dining tables and chairs (not upholstered) Dining tables, wooden dining chairs, side tables HTS 9403.60.8040HTS 9401.69.6011 Run your own numbers in the calculator 37.5% $375 on every $1,000 at the factory
Wooden bedroom furniture Beds, headboards, dressers, nightstands, wardrobes, bedroom vanities HTS 9403.50.9045HTS 9403.50.9080 Run your own numbers in the calculator 253.51% $2,535 on every $1,000 at the factory
Metal household furniture Metal tables, bed frames, outdoor tables (not steel shelving or racks) HTS 9403.20.0090 Run your own numbers in the calculator 37.5% $375 on every $1,000 at the factory
Mattresses Foam, innerspring and hybrid mattresses HTS 9404.21.0013 Run your own numbers in the calculator 1,870.03% $18,700 on every $1,000 at the factory

Customs adds fees on top of the duty: Merchandise Processing Fee 0.3464% (minimum $34.58, maximum $670.86) and Harbor Maintenance Fee 0.125% on ocean freight. A customs broker, ISF filing and bond add about $250 to $700 per shipment (our estimate; no official source publishes broker fees). Freight and delivery are extra. For your own order, open the furniture import cost calculator.

Sources: Customs user fees for FY2027, Federal Register 2026-15530 · 19 CFR 24.24 · Freight forwarder published pricing (vendor source, treat as estimate)

Next scheduled change

January 1, 2027: Section 232 rises to 30% on upholstered wooden seats and 50% on kitchen cabinets and vanities

Scheduled for January 1, 2027. The rate is set by the day your goods are entered at US customs, not the day they leave China. A container that clears on January 1, 2027 pays the new rate even if it sailed in December.

Proclamation 10976 first scheduled this increase for 2026-01-01; Proclamation 11000 delayed it to 2027-01-01. The rate that applies is the one on the day the goods enter the US.

ProductTodayFrom January 1, 2027Extra per $1,000 at the factory
Wooden kitchen cabinets319.81%344.81%+$250on $1,000
Wooden bathroom vanities319.81%344.81%+$250on $1,000
Upholstered sofas and chairs, wood frame50%55%+$50on $1,000

The other 6 product types on this page do not change on January 1, 2027.

The same proclamation says the increase does not apply to countries that reach an agreement with the US on these goods. We found no such agreement covering furniture or cabinets from China as of November 9, 2026. If a new proclamation appears in the Federal Register, we update this page from it.

Source: Proclamation 11000, clause 5 (rates apply to goods entered for consumption)

What changed

Furniture tariff changes in 2025 and 2026

In force today: Section 301 China tariff at 25%, Section 301 forced-labor import tariff at 12.5%, Section 232 at 25% on upholstered wooden seats and Section 232 at 25% on kitchen cabinets and vanities, plus the antidumping orders on cabinets, bedroom furniture and mattresses. Ended: the IEEPA tariffs and the Section 122 surcharge. Each change is already in the rates above.

Show all 8 changes, newest first Each with the notice it comes from

  1. Commerce publishes final antidumping review results for wooden bedroom furniture. China-wide rate 216.01%.

    Source: Federal Register 2026-16446

  2. The Section 122 surcharge expires. A new 12.5% Section 301 forced-labor tariff on China starts the same day. Section 232 wood goods are exempt from it.

    Source: USTR notice, Federal Register 2026-15181

  3. CBP makes the suspension of the $800 de minimis exemption indefinite for all shipments except international mail. Separately, any China furniture shipment over $250 needs a formal entry under 19 CFR 143.21(a), because Section 301 and 232 goods are excluded from informal entry above that value.

    Source: CBP interim final rule on indefinite de minimis suspension, Federal Register 2026-12670 · 19 CFR 143.21(a): merchandise eligible for informal entry

  4. Commerce publishes final antidumping review results for wooden cabinets and vanities. The China-wide rate stays at 251.64%.

    Source: Federal Register 2026-07866

  5. A temporary 10% Section 122 surcharge starts for 150 days. It never applied to Section 232 goods.

    Source: Proclamation imposing a temporary import surcharge (Section 122), Federal Register 2026-03824

  6. The Supreme Court rules that IEEPA does not authorize tariffs. The fentanyl and reciprocal tariffs on China end. Section 301 and Section 232 are not affected.

    Source: Learning Resources, Inc. v. Trump, No. 24-1287 · Executive order ending certain tariff actions

  7. The planned 1 January 2026 increase in Section 232 wood rates is delayed to 1 January 2027 (cabinets and vanities to 50%, upholstered seats to 30%).

    Source: Proclamation 11000, signed 2025-12-31, Federal Register 2026-00327 (published 2026-01-09)

  8. Section 232 wood tariffs start: 25% on upholstered wood-frame seats and 25% on wood kitchen cabinets and vanities.

    Source: Proclamation 10976

Who pays it

You pay the duty if your name is on the customs entry

You import it yourself

If you buy at the factory price (FOB or EXW) and hire a customs broker, you are the importer of record. CBP bills you for every layer in the table, at entry, before it releases the goods. You also owe any antidumping increase set in a later review, even years after the delivery.

Any shipment of these goods worth more than $250 needs a formal entry, because Section 301 and Section 232 goods are excluded from informal entry above that value. A formal entry needs a customs bond: a single-entry bond for one order, or a continuous bond if you import often. Your broker buys it from a surety. Ask for the bond price before you order. Sureties quote it per importer, and no public source lists a price for bonds on antidumping goods.

Sources: 19 CFR 143.21(a), informal entry limits · 19 CFR part 113, customs bonds

The seller ships it "duties included" (DDP)

Under DDP the seller or its freight forwarder should be the importer of record and pay CBP. Before you pay a deposit, ask in writing who the importer of record will be, which HTS code they will declare, and for a copy of the entry summary (CBP Form 7501) after clearance. If the forwarder lists you as the importer, the duty bill and any penalty are yours.

A DDP price has to cover the duty. If it cannot, someone is undervaluing the invoice, using the wrong HTS code or declaring a false country of origin. The importer of record then owes the unpaid duty plus penalties.

Source: 19 U.S.C. 1592, penalties for false statements and lost duties

Red flag: a delivered price below these floors

The duty alone sets a floor under any honest "duties included" price. This floor is factory price plus duty only. Customs fees (MPF and HMF), freight and the seller's margin come on top, which is why the cost-before-freight figures above are a little higher.

Goods Factory price Duty owed at entry Factory price + duty
$1,000 of wooden kitchen cabinets 319.81% duty $1,000 $3,198 $4,198
$1,000 of upholstered wood-frame sofas and chairs 50% duty $1,000 $500 $1,500
$1,000 of wood dining tables and chairs 37.5% duty $1,000 $375 $1,375

Refunds and old tariffs

Questions buyers ask about the 2026 rates

Can I get back the IEEPA tariffs I paid in 2025?

Only if you were the importer of record, or through the customs broker that filed the entry for you. CBP takes these claims as CAPE declarations in its ACE portal and says valid refunds are generally paid 60 to 90 days after it accepts the declaration, with interest. If you bought "duties included" or a courier cleared your parcel, the seller or the courier was the importer of record, so the claim is theirs and you have to ask them. Section 301 and Section 232 duties are not refunded: the February 20, 2026 ruling covered IEEPA tariffs only.

Source: CBP: IEEPA duty refunds and CAPE declarations · Learning Resources, Inc. v. Trump, No. 24-1287 · Executive order ending certain tariff actions

Is the 145% or 34% China tariff still charged on furniture?

No. Those were IEEPA tariffs, and so was the fentanyl tariff. The Supreme Court ruled on February 20, 2026 that IEEPA does not authorize tariffs, and collection ended. A page that still adds them to a furniture rate is out of date.

Source: Learning Resources, Inc. v. Trump, No. 24-1287 · Executive order ending certain tariff actions

Does the 10% Section 122 tariff still apply?

No. It expired on July 24, 2026. The same day a new Section 301 tariff of 12.5% on China started, which is why most furniture is now 37.5%. Section 232 goods such as wood-frame sofas and wood kitchen cabinets do not pay that new layer.

Source: USTR notice, Federal Register 2026-15181

Is a small order under $800 still duty free?

No. The $800 de minimis exemption does not cover these shipments: CBP made its suspension indefinite on June 24, 2026. A furniture shipment from China worth more than $250 also needs a formal entry with a customs bond.

Source: CBP interim final rule on indefinite de minimis suspension, Federal Register 2026-12670 · 19 CFR 143.21(a): merchandise eligible for informal entry · 19 CFR 143.21(a), informal entry limits

Does buying in person at a Foshan furniture mall change the duty?

No. Duty follows the country of origin and the HTS code, not where or how you paid. The country of origin is where the piece was made. Upholstered wood-frame sofas and chairs bought at a Foshan mall pay the same 50% as ones ordered online.

Source: 19 CFR 134.1(b), country of origin and substantial transformation

Does shipping through Vietnam or Malaysia avoid the China rate?

No, if the goods were made in China. Origin changes only when the work in the other country turns the goods into a new article (a substantial transformation). Transit, repacking or simple assembly does not. The kitchen cabinet antidumping order goes further: it covers Chinese cabinets and parts that were cut, drilled, finished or assembled in a third country. Routing goods through another country to dodge an antidumping order is evasion, which CBP investigates. Declaring a false origin carries penalties for the importer of record.

Source: 19 CFR 134.1(b), country of origin and substantial transformation · Continuation of the orders after sunset review, Federal Register 2025-17986 · Certification requirements for cabinets from Malaysia and Vietnam, Federal Register 2024-24551 · CBP: Enforce and Protect Act, evasion of antidumping and countervailing orders · 19 U.S.C. 1592, penalties for false statements and lost duties

Find your HTS code

How to find the HTS code for your furniture

The 10-digit HTS code decides which layers apply. A wooden dining table pays 37.5%; a wooden nightstand, under the bedroom furniture order, pays 253.51%.

  1. Step 1

    Name the item and its main material

    For seats, the frame decides. Upholstered wood-frame sofas and chairs (9401.61.6011, 9401.61.4011) pay 50%; upholstered metal-frame seats (9401.71.0011) pay 37.5%. A bathroom vanity (9403.60.8093) falls under the kitchen cabinet orders. A bedroom vanity or dressing table falls under the wooden bedroom furniture order and pays 253.51%.

  2. Step 2

    Look it up in the tariff schedule

    Search the item in the USITC Harmonized Tariff Schedule search. Chapter 94 holds furniture. Read down to the 10-digit line: the general rate there is only the base layer. Section 301, Section 232 and antidumping sit in Chapter 99 and in separate orders.

  3. Step 3

    Ask the seller what they will declare

    Get the HTS code on the pro forma invoice, in writing, before you pay. If it does not match your own lookup, ask why. A wrong code you accept is still your problem as importer of record.

  4. Step 4

    Check past rulings, then your broker

    Search similar items in CBP CROSS rulings search. Then have a licensed customs broker confirm the code. For a large or unusual order you can ask CBP for a binding ruling before you ship.

The layers

What each layer is and what it covers

The layers add up. Each one is charged on the factory (customs) value, not on the value plus other duty.

Show all 13 layers Rate, start date, coverage and sources for each

Before you order