Worked example: $20,000 of sofas and upholstered chairs, arriving before 1 January 2027.

Arriving in the US

Sofas and upholstered chairs from China pay 50% in US duties: $10,000 on a $20,000 order. It rises to 55% on 1 January 2027.

Duties$10,00050% of the factory price
Customs fees$94Processing fee and harbor fee
VerdictWorth it with care
  • Section 301 China tariff (2018) $5,000
  • Section 232 (upholstered wood furniture, cabinets, vanities) $5,000
TariffRateOn your order
Normal US duty (HTS 9401.61)0%$0
Section 301 China tariff (2018)25%$5,000
Section 232 (upholstered wood furniture, cabinets, vanities)
Rises to 30% on 1 January 2027
25%$5,000
Total duties50%$10,000
Worth it with care. Upholstered seating with a wooden frame pays 50% today and 55% from 1 January 2027. Factory prices are low enough that a well-made sofa usually still lands well below US showroom prices, but the margin is thinner than it was.

What US customs and inspectors expect

  • Federal upholstered furniture flammability label (16 CFR 1640)
  • California TB 117-2013 label (expected by most retailers and many buyers)
  • Formaldehyde label for composite-wood parts (TSCA Title VI / CARB Phase 2)
  • Lacey Act declaration for the wood species and country of harvest
The 2025 “reciprocal” and fentanyl tariffs were struck down by the Supreme Court in February 2026 and no longer apply. The temporary 10% that replaced them expired on 23 July 2026.

Get an email when these tariffs change. US tariffs on furniture changed four times in the past year. We'll email you when a rate on your categories changes, and before 1 January 2027.

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How we work it out

We add up every layer US Customs charges on the category, in the order it charges them:

  1. Normal duty from the Harmonized Tariff Schedule (most furniture is 0%; lighting, stone, tile and taps are 2.7–8.5%).
  2. Section 301 (2018): 25% on most furniture and fit-out from China (7.5% on a few lines).
  3. Section 232: 25% on upholstered wooden seating, kitchen cabinets and vanities since 14 October 2025, rising to 30% (upholstered) and 50% (cabinets and vanities) on 1 January 2027. Goods that pay it don't pay the 2026 Section 301 tariff.
  4. Section 301 (2026): 12.5% on goods from China from 24 July 2026.
  5. Anti-dumping and countervailing duties at the China-wide rate, which most factories pay. If a factory has its own lower rate, tick the box and enter it.

Duties are charged on the factory (transaction) value. The merchandise processing fee is 0.3464% (minimum $33.58, maximum $651.50) and the harbor maintenance fee 0.125% for sea freight. This is an estimate: confirm the classification and rates with a licensed customs broker before you order.

Sources

Rates and rules last checked 15 October 2026.

Questions

Do Section 232 and Section 301 tariffs stack?

The 2018 Section 301 tariff (25%) and Section 232 (25% today) both apply to upholstered wooden seating, kitchen cabinets and vanities, so they pay 50%. The 12.5% Section 301 tariff from July 2026 is not charged on goods that already pay Section 232.

What happens on 1 January 2027?

Section 232 rises from 25% to 30% on upholstered wooden furniture and from 25% to 50% on kitchen cabinets and vanities. What matters is the date the goods are entered into the US, not the order date.

Why are wooden bedroom furniture, cabinets and tiles so expensive?

They are under anti-dumping and countervailing duty orders. The China-wide rates (216% for wooden bedroom furniture, and well over 200% for cabinets, vanities, ceramic tile and quartz) apply unless the exporter has its own rate, which few do.

Are metal beds covered by the bedroom furniture order?

No. The order covers wooden bedroom furniture. Metal-frame beds pay the normal tariffs (about 37.5%). Upholstered beds with a wooden frame are often treated as covered, so check before ordering.

Is this customs advice?

No. It is an estimate from public rates, checked on the date shown. A licensed customs broker confirms the classification and rates for your shipment; we work with brokers for every order we ship.

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