Import Duty on Furniture from China: 2026 HTS 9403 & Ocean Freight
Calculate stacked landed costs for wooden, metal, and upholstered furniture (HTS 9401 & 9403) including 25% Section 301 List 3 tariffs and 40HQ container freight.
2026 Tariff Breakdown for HTS 9401 Seating & HTS 9403 Casegoods
Although most residential and commercial furniture under HTS Chapter 94 enjoys a 0% Column 1 Base MFN duty rate, furniture importers face steep cumulative trade remedies. When calculating the import duty on furniture from china, nearly all wooden, metal, rattan, and upholstered seating (9401) and tables/cabinets (9403) are subject to the 25% USTR Section 301 List 3 tariff plus the 2025–2026 IEEPA surcharge and ocean Harbor Maintenance Fee (HMF).
| Furniture Category | HTS Code | Base MFN | Sec 301 List 3 | 2026 IEEPA | Stacked Duty Rate | Load in Tool |
|---|---|---|---|---|---|---|
| Wooden Bedroom & Dining Furniture | 9403.50.90 | 0.0% | 25.0% | 20.0% | 45.00% | |
| Upholstered Sofas & Office Chairs | 9401.61.40 | 0.0% | 25.0% | 20.0% | 45.00% | |
| Metal Shelving, Desks & Racks | 9403.20.00 | 0.0% | 25.0% | 20.0% | 45.00% | |
| LED Mirrors & Illuminated Vanities | 9405.42.84 | 3.9% | 25.0% | 20.0% | 48.90% |
Worked Example: $15,000 40HQ Container of Flat-Pack Wooden Dining Sets
Let's model a 40-foot High Cube container (300 flat-pack oak dining tables, $50.00 FOB Foshan = $15,000 FOB, $2,890 ocean freight + insurance) using our import duty on furniture from china calculator:
40HQ Container Landed Cost Breakdown (Foshan to Savannah)
- Commercial Invoice FOB Value: $15,000.00 ($50.00/table × 300 units)
- Column 1 Base MFN (0.0%) + Section 301 List 3 (25.0%) + 2026 IEEPA (20.0%): 45.0% Duty = $6,750.00
- CBP Merchandise Processing Fee (0.3464% of $15,000): $51.96
- Ocean Harbor Maintenance Fee (0.125% of $15,000): $18.75
- 40HQ Ocean Freight & Marine Insurance: $2,890.00 ($9.63/table)
- Total U.S. Landed Cost: $24,710.71 ($82.37 per table)
Anti-Dumping (AD/CVD), EPA TSCA Title VI & Lacey Act Compliance
Open the built-in CBM calculator drawer in our import duty on furniture from china workbench to estimate container volume, and ensure your factory provides EPA TSCA Title VI formaldehyde compliance certificates for all composite wood (MDF/plywood/particleboard).
Official 10-digit commodity classifications can be cross-referenced directly in the USITC Harmonized Tariff Schedule (HTSUS) database prior to filing CBP Entry Summary Form 7501.
Importers of Record seeking formal tariff classification certainty may request an electronic binding ruling from U.S. Customs and Border Protection (CBP eRulings) under 19 CFR Part 177.
All Chapter 99 China trade remedy announcements and statutory four-year review modifications are published by the Office of the U.S. Trade Representative (USTR).
Ocean container bookings require an Importer Security Filing (ISF 10+2) transmitted to CBP at least 24 hours before cargo is laden aboard a vessel at a Chinese port.
Continuous customs bonds ($50,000 minimum coverage) are mandatory for commercial formal entries valued over $2,500 entering U.S. ports of entry.
When auditing supplier proforma invoices from Shenzhen, Ningbo, or Qingdao, always separate factory FOB manufacturing cost from international freight and marine insurance.
Enrolling in the CBP Automated Commercial Environment (ACE) Periodic Monthly Statement program allows importers to pay duties interest-free on the 15th working day of the next month.
Frequently Asked Questions: Import Duty On Furniture From China
Are wooden cabinets and mattresses from China subject to Anti-Dumping (AD/CVD) duties?
Yes! Wooden cabinets and vanities, wooden bedroom furniture (Case A-570-890), and mattresses from China are subject to severe Commerce Department Anti-Dumping and Countervailing Duties (often 100% to 260%+) in addition to regular tariffs.
Does the Lacey Act apply when importing wooden furniture from China?
Yes. Any furniture containing solid wood, bamboo, or particleboard under HTS 9401 or 9403 requires a USDA APHIS Lacey Act declaration stating the scientific genus/species and country of harvest.
What is EPA TSCA Title VI certification for Chinese furniture?
All composite wood products (hardwood plywood, medium-density fiberboard MDF, and particleboard) imported into the U.S. must be certified as compliant with EPA TSCA Title VI formaldehyde emission standards and bear a compliant label.
Is upholstered furniture subject to flammability testing?
Yes, residential upholstered furniture sold in the United States must comply with the federal CPSC flammability standard (16 CFR Part 1640, adopting California TB 117-2013) and carry a permanent certification label.
How many CBM fit inside a 20GP vs. 40HQ ocean container for furniture?
A 20-foot standard container (20GP) holds approximately 28 CBM of usable cargo volume, while a 40-foot High Cube (40HQ) holds 65 to 68 CBM—making 40HQ containers the industry standard for flat-pack and upholstered furniture.
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