Furniture Tariff Rates 2026: US Import Duties by Country & HTS Code

What This Covers

The furniture surcharge covers wooden furniture, seating, mattresses, home furnishings, and related products classified under HTS chapter 94. Many furniture categories enter the US at a 0% base tariff rate, which historically made imported furniture extremely price-competitive. Section 301 tariffs of 25% on Chinese-origin furniture remain in full force after the Supreme Court ruling. The 10% Section 122 tariff (in effect February 24 – July 24, 2026) replaced the country-specific IEEPA rates that had created vastly different cost structures across competing furniture-exporting nations. The 10% Section 122 tariff expired at its 150-day statutory limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff — a two-tier 10%/12.5% duty on roughly 60 economies, with most major exporters (including China) in the 12.5% tier and a smaller group in the 10% tier.

Most Affected Countries

China remains the most heavily burdened country, facing the 25% Section 301 surcharge plus the 12.5% forced-labor tariff on furniture with a 0% base rate, for a combined 37.5% effective rate. Vietnam is a major winner from the SCOTUS ruling in this sector — its furniture industry had been devastated by the 46% IEEPA rate after companies had spent years and billions of dollars relocating production there from China, and the drop to 12.5% under the forced-labor tariff restores Vietnam's viability as a furniture manufacturing hub. Malaysia and Indonesia, which had faced IEEPA rates of 24% and 32%, similarly benefit from the reduction to the forced-labor tariff's 10% tier, making Southeast Asian furniture broadly competitive again.

How Surcharges Stack

For Chinese furniture with a 0% base rate, the 25% Section 301 surcharge plus the 12.5% forced-labor tariff creates a combined 37.5% effective rate — still substantial but lower than the old regime where IEEPA reciprocal rates stacked on top of Section 301. Vietnamese furniture now faces only the 12.5% forced-labor tariff on the 0% base rate, a dramatic reversal from the 46% IEEPA rate that had made Vietnamese furniture more expensive than Chinese alternatives despite the absence of Section 301 exposure. Furniture from Mexico and Canada enters duty-free under USMCA if it meets rules of origin requirements, bypassing the base surcharge entirely. European furniture from Italy, Germany, and Poland moved to the EU-US trade deal's flat 15% all-inclusive rate on July 1, 2026 — slightly above the 10–12.5% forced-labor tariff facing Southeast Asian competitors, though the EU rate carries no expiry.

Sourcing Strategies

The SCOTUS ruling has vindicated companies that invested in Vietnamese furniture production — the 12.5% forced-labor rate makes Vietnam cost-competitive again after months of uncertainty under the 46% IEEPA regime. Importers who had been urgently seeking alternatives to Vietnam can now stabilize their supply chains. China remains the most expensive option at 37.5% combined duties, so the diversification away from Chinese production still makes sense. Mexico offers duty-free access under USMCA and should be considered for bulky furniture items where shipping costs from Asia are already high. Section 122 expired July 24, 2026 and USTR finalized the Section 301 forced-labor tariff the same day — a two-tier 10%/12.5% duty on roughly 60 economies (Vietnam and Thailand at 12.5%; India at 10%), broader than the earlier 46-country proposal, so there was no gap with zero surcharges. EU furniture (Poland, Italy, Germany) sits at the deal's flat 15% with no expiry either way.