Furniture & Home Goods Furniture import compliance
Know which tariff owns each piece.
One sofa pays the wood tariff, the next cabinet pays the forced-labor duty, and the suffix decides. GingerOS keeps the code, the Chapter 99 line and the reason on every SKU, for every entity.
GingerOS- HTS
9401.61.6011- Origin
- Vietnam
- Imported by
- Living room line, US entity
- Entry
- 10/06/2026
Duty stackTotal duty25%
- Base duty (MFN)
Free - Section 232, wood products
9903.76.0225% - Section 301, forced laborNote 52(f)(4): Section 232 wood articles are exempt
9903.05.84Not applied - Section 122 surchargeCovered entries through July 23, 2026
9903.03.01Expired
Plus MPF 0.3464%, and HMF 0.125% by ocean
Why A household upholstered seat with a wooden frame is on the Section 232 wood list, so it pays 25% and skips the forced-labor duty. From China, List 3 would add another 25%.
A GingerOS part record with demo data for furniture & home goods: Upholstered sofa, wooden frame, HTS 9401.61.6011, from Vietnam. Each duty layer is listed with its rate or exemption, for a total duty of 25%.
What tariffs apply to imported furniture now?
It depends on the piece: wood 232 for seating and cabinets, the forced-labor 301 for most of the rest, AD/CVD on top from China.
Most furniture is free at the base rate, so the cost sits in the layers above it. Since October 14, 2025, upholstered wooden seating, kitchen cabinets and vanities pay a 25% Section 232 wood duty from almost every origin, rising on January 1, 2027. Those pieces are exempt from the forced-labor Section 301 that took effect July 24, 2026; other furniture pays it, at 12.5% from China and Vietnam. Chinese furniture can also carry List 3 and antidumping duties.
Recent Policy UpdatesNotices that touch furniture
- Presidential ProclamationProclamation 10976Section 232 adds 25% on upholstered wooden seating, kitchen cabinets and vanities
25% from all origins except the UK (10%) and the EU, Japan, South Korea and Taiwan (15%); USMCA goods are not exempt.
9401.61, 9403.40, 9403.60, 9403.91; 9903.76.01 to .04Read the explainer - Presidential ProclamationProclamation 11000Increase to 30% on upholstery and 50% on cabinets delayed to January 1, 2027
Rates stay at 25% through 2026 unless an agreement intervenes, so 2027 purchase orders should be priced at the higher rate.
9903.76.02, 9903.76.03 - Federal Register Notice91 FR 47318Forced-labor Section 301 hits furniture, but Section 232 wood products are exempt
Wood-232 pieces file 9903.05.90; mattresses, other wooden and plastic furniture pay 10% or 12.5%.
Ch. 94; exemption 9903.05.90Read the explainer - Presidential ProclamationProclamation 11051Quartz safeguard: 25% in quota and 50% above on countertops and vanity tops
It reaches quartz tops imported with cabinets; China, India and Vietnam are not excluded.
6810.99.0020, 6810.99.0040, 7020.00.6000
A Compliance Radar feed of 4 recent policy updates that touch furniture & home goods, each with its source, reference and effective date.
Is this cabinet a vanity?
A vanity files the 25% wood duty and skips the forced-labor 301; general storage furniture does the reverse.
Freestanding solid-wood bathroom cabinet with a basin cut-out, shipped without its top, made in Vietnam. Classified 9403.60.80.93.
Ginger asksIs it built to carry a sink or basin for permanent bath installation, or is it general storage furniture?
Built to carry a vessel sink. It is installed in bathrooms.
9403.60.8093HTS rate Free
Other wooden furniture: other, here a completed vanity
Chapter 99 line 9903.76.03: wood 232 +25%, note 37(e), (f); forced-labor 301 exempt, note 52(f)(4); 50% from January 1, 2027
9903.76.04HTS rate +0%
Chapter 99 line for other wooden furniture under the same code
Forced-labor 301 applies: 12.5% from Vietnam
Deciding rule Chapter 99 U.S. note 37 and Proclamation 10976: the wood duty covers completed kitchen cabinets, vanities and their parts; other articles in the same lines file 9903.76.04.
A Classification Researcher conversation with demo data. Ginger asks: Is it built to carry a sink or basin for permanent bath installation, or is it general storage furniture? From the answer it picks HTS 9403.60.8093 over 9903.76.04.
What does this mean for your furniture team?
Each piece gets its own tariff answer, so a supplier move or a spec change opens a recheck with one next step.
GingerOSWhich of our cabinet and seating SKUs fall under the wood tariff, and what changes on January 1?
Open rechecks3
9403.60.8093Bath line, US entityStep-up to 50% on January 1, 2027Flag 2027 orders for the 50% step-upRuns in Compliance RadarRunning9401.61.6011Living room line, US entityFrames moving from China to VietnamCompare China and Vietnam landed costRuns in Parts LibraryReview9403.60.8093Bath line, US entityQuartz safeguard on tops from August 15Classify the quartz top on its own lineRuns in Classification ResearcherNeeds answerA GingerOS window with demo data. Someone asks: "Which of our cabinet and seating SKUs fall under the wood tariff, and what changes on January 1?" It lists 3 open rechecks, each with the part, HTS code, trigger, tool and status.
Questions about furniture compliance
What Section 232 duty applies to upholstered wooden furniture?
Upholstered wooden seating under 9401.61.40.11, 9401.61.40.31, 9401.61.60.11 and 9401.61.60.31 pays an additional 25% under heading 9903.76.02 since October 14, 2025, from all countries except the UK (10%) and the EU, Japan, South Korea and Taiwan (15%) (Proclamation 10976; Chapter 99 note 37). Proclamation 11000 delayed the step to 30% until January 1, 2027, absent an agreement.
Are kitchen cabinets and vanities covered by Section 232?
Yes. Completed wooden kitchen cabinets, vanities and their parts under 9403.40.90.60, 9403.60.80.93 and 9403.91.00.80 pay an additional 25% under 9903.76.03 since October 14, 2025, rising to 50% on January 1, 2027 unless an agreement intervenes (Proclamations 10976 and 11000). Other wooden furniture in those lines files 9903.76.04 at 0%. From China, the cabinet antidumping and countervailing orders also apply.
Does the forced-labor Section 301 duty apply to furniture?
Only to furniture outside the Section 232 wood headings. Upholstered wooden seating, kitchen cabinets and vanities filed under 9903.76.01 to 9903.76.03 or 9903.76.20 to 9903.76.24 are exempt under U.S. note 52(f)(4). Other furniture, including wooden pieces filed under 9903.76.04, mattresses and plastic furniture, pays 12.5% from China or Vietnam and 10% from India, Indonesia or Cambodia (91 FR 47318).
Does Section 232 on furniture stack with the China Section 301 tariffs?
Yes, for the China-list duties. U.S. note 37(c) to Chapter 99 adds any other subchapter III duty to heading 9903.76.02, so a Chinese upholstered sofa under 9401.61.60.11 pays 25% Section 232 plus 25% List 3 under 9903.88.03, about 50% before fees. A Vietnamese sofa lands near 25%, because it carries no China-list duty and no forced-labor duty.
Is Section 232 duty on wooden furniture eligible for drawback?
Yes. Proclamation 10976 makes drawback available on the wood products duties, with claims under 19 CFR part 190. Metals Section 232 duties differ: Proclamation 11021 allows only narrow manufacturing drawback. Antidumping and countervailing duties are never drawback-eligible, so keep each duty layer separate by entry line.
What are the current China-wide antidumping rates on wooden bedroom furniture and cabinets?
The China-wide rate is 216.01% for wooden bedroom furniture (order A-570-890), restated in review results published August 12, 2026 (91 FR 52041), and 251.64% for wooden cabinets and vanities (A-570-106), per review results published April 23, 2026 (91 FR 21788). Exporters with separate rates keep their own deposit rates, so confirm the producer and exporter pair with your broker before pricing an order.
Are quartz vanity tops and countertops under a new safeguard?
Yes. Proclamation 11051 set a four-year tariff-rate quota on quartz surface products from August 15, 2026, at 25% within the quota (9903.45.30) and 50% above it (9903.45.31), excluding Canada, Mexico, South Korea, CAFTA-DR and listed developing countries. The scope covers vanity tops and countertops imported with cabinets, but only the quartz itself is covered.
Are upholstered wooden seats for children subject to the Section 232 furniture duty?
No, the listed lines leave them out. Chapter 99 note 37(d) names only 9401.61.40.11, 9401.61.40.31, 9401.61.60.11 and 9401.61.60.31, so other seats for children (9401.61.60.05) stay outside 9903.76.02. They pay the 12.5% forced-labor duty from China or Vietnam, and List 3 at 25% from China, so the statistical suffix decides the stack.
