Importing furniture from Canada into the US in 2026 means navigating multiple tariff layers. The current total effective rate runs approximately 10% on most furniture imports under HTS chapters 94. The reciprocal rate on Canada did not change after SCOTUS — IEEPA refunds are limited to importers who specifically paid the temporary IEEPA layer in 2025.
The current rate stack on furniture from Canada breaks down as: the 10% Section 122 reciprocal tariff (effective February 24, 2026, set to expire July 24, 2026 unless extended), plus the MFN duty rate that depends on the specific HTS code, plus any product-specific surcharges.
For most importers, the 10% total represents a meaningful change from the pre-SCOTUS regime, when the IEEPA reciprocal layer pushed Canada furniture imports to 10% effective. SCOTUS struck down the IEEPA reciprocal layer on February 20, 2026 in Learning Resources v. Trump, opening a refund pool of approximately $166 billion for affected importers.
Goods qualifying under USMCA rules of origin enter at 0% duty — making origin documentation the single most important variable.
Bottom line for furniture importers from Canada: confirm your HTS classification, account for the Section 122 layer (and Section 232/301 if applicable), and — if you paid IEEPA duties in 2025 — check your refund eligibility before the Phase 1 windows close on a rolling basis through Q3 2026.
Calculate Your Furniture Duty from Canada
Frequently Asked Questions
What is the total tariff rate on furniture from Canada in 2026?
The total effective US tariff on furniture from Canada is approximately 10%, composed of the 10% Section 122 reciprocal tariff plus the MFN base rate plus any product-specific surcharges.
Are furniture imports from Canada subject to IEEPA refunds?
Refunds are limited. The reciprocal rate did not change meaningfully for Canada. Importers who specifically paid the temporary IEEPA layer in 2025 may still file through CAPE, but the refund delta is small.
Does Section 232 apply to furniture from Canada?
Section 232 applies to specific product categories (steel, aluminum, autos, copper, semiconductors, lumber) regardless of country. For furniture specifically, Section 232 generally does not apply unless the goods fall under one of those covered categories.
