US Tariffs on Furniture

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 (effective February 24, 2026, expiring ~July 24, 2026) now replaces the country-specific IEEPA rates that had created vastly different cost structures across competing furniture-exporting nations.

Most Affected Countries

China remains the most heavily burdened country, facing the 25% Section 301 surcharge plus the 10% Section 122 tariff on furniture with a 0% base rate, for a combined 35% effective rate. Vietnam is the biggest 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 10% under Section 122 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 uniform 10% Section 122 rate, 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 10% Section 122 tariff creates a combined 35% 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 10% Section 122 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 Section 122 entirely. European furniture from Italy and Germany faces the same 10% Section 122 rate as Asian competitors, eliminating the old differential where EU exporters had a tariff advantage over Southeast Asian producers.

Sourcing Strategies

The SCOTUS ruling has vindicated companies that invested in Vietnamese furniture production — the 10% Section 122 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 35% 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. With Section 122 expiring around July 2026, importers should prepare for the possibility that non-China, non-USMCA furniture could face zero additional surcharges — making this an optimal time to lock in supplier relationships in Vietnam, Malaysia, and Indonesia.