HTS codes
HS code for furniture: chapter 94 and its added duties
Independent site, not a government agency or a customs broker. General information, not legal advice or customs advice.
Pick a furniture line and an origin: the general rate is usually free, so what you pay comes from the layers this tool adds.
What will this furniture cost to import?
Landed cost
$15,047
9403.60.80: duties $5,000, 50% of value, $15 per unit before rounding
| Ordinary duty (Free) Column 1 General | $0 |
| Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities (25%) U.S. note 37 | $2,500 |
| Section 301, 60 economies (0%) not charged on goods under a product program, U.S. note 52(f) | $0 |
| Section 301 on China, List 3 (25%) U.S. note 20. USTR exclusions are not applied here | $2,500 |
| Merchandise processing fee 0.3464% of value, min $34.58, max $670.86 | $35 |
| Harbor maintenance fee 0.125% of value, ocean cargo at covered ports | $13 |
USTR exclusions under headings 9903.88.69 and .70 run through November 9, 2026, and are not applied here. If yours covers your goods, this list duty does not apply until that date.
Rates of 2026 HTS Revision 22, read on 2026-11-02. Antidumping and countervailing duties, state taxes and USTR exclusions are not included. Estimate, not a customs ruling. Everything you enter stays in this browser: nothing is sent or stored.
Furniture is mostly in chapter 94, under heading 9401 for seats and 9403 for other pieces, and most of its lines have a general duty of Free. That zero is misleading. Almost every line carries a China Section 301 duty, usually List 3 at +25%, plus the country duty that applies to most origins. Upholstered wooden furniture and kitchen cabinets also fall under the Section 232 wood action in U.S. note 37, at +25% in the text we read, and goods under that action are outside the 60-economy duty. So an upholstered wooden seat on 9401.61.40 from China works out at $5,000 (50%) of a $10,000 value in this tool, while the same seat from another origin pays only the wood duty. Chapter 94 has 110 lines in 2026 HTS Revision 22, and 59 of them show a free general rate.
Furniture: the same goods from other countries
| Origin | Duty | Share of value | Layers |
|---|---|---|---|
| Vietnam | $2,500 | 25% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities |
| Mexico | $2,500 | 25% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities |
| India | $2,500 | 25% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities |
| European Union | $2,500 | 25% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities |
| United Kingdom | $2,500 | 25% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities |
| Japan | $2,500 | 25% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities |
| South Korea | $2,500 | 25% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities |
| Taiwan | $2,500 | 25% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities |
| Canada | $2,500 | 25% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities |
| Thailand | $2,500 | 25% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities |
| Any other country | $2,500 | 25% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities |
| China | $5,000 | 50% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities + Section 301 on China, List 3 |
| Brazil | $5,000 | 50% | Section 232: softwood lumber, upholstered wooden furniture, kitchen cabinets and vanities + Section 301, Brazil |
Without a trade agreement claim or USTR exclusion, and before fees. Everything you enter stays in this browser: nothing is sent or stored.
Rates read by Radif Partners · Editorial policy · Method and sources
Why free does not mean free
Look at a wooden bedroom piece on 9403.50.90: the schedule prints Free in the general column. The same goods from China still owe $3,750 (37.5%) of $10,000 in this calculator, because two additional layers apply. From Vietnam it is $1,250 (12.5%), and from the European Union $1,000 (10%). Budget from the final figure, not the general column.
Check the Section 232 wood list
The tool preselects the wood program for lines of 9401 and 9403 that appear in note 37. Scope depends on the article itself, for example whether it is upholstered and has a wooden frame, so change the selection if your piece falls outside it. The Section 232 page lists each program and heading.
| Origin | Duty on $10,000 | Share of value |
|---|---|---|
| China | $5,000 | 50% |
| Vietnam | $2,500 | 25% |
| Mexico | $2,500 | 25% |
| India | $2,500 | 25% |
| European Union | $2,500 | 25% |
| Japan | $2,500 | 25% |
| Any other country | $2,500 | 25% |
Common furniture lines
| HTS code | Line | General | China, Section 301 |
|---|---|---|---|
| 9401.61.40 | Chairs: Other | Free | List 3 (added): +25% |
| 9401.71.00 | Other seats, with metal frames: Upholstered | Free | List 4A: +7.5% |
| 9403.20.00 | Other furniture and parts thereof: Other metal furniture | Free | List 3: +25% |
| 9403.50.90 | Other: Other | Free | List 3: +25% |
| 9403.60.80 | Other wooden furniture: Other | Free | List 3: +25% |
| 9404.29.10 | Of other materials: Of cotton | 3% | List 3: +25% |