US Tariff on Furniture from China

Furniture from China faces a 35% total tariff rate, driven primarily by Section 301 tariffs. This has significantly impacted the US furniture market and accelerated sourcing shifts to Vietnam and Mexico.

Rate breakdown: 0% MFN base rate (most furniture enters duty-free at base rate under HTS chapter 94) + 25% Section 301 + 10% Section 122 = 35%. Before the SCOTUS ruling, the IEEPA rate was 20%, making the old total 45%.

China has historically been the dominant source of US furniture imports, particularly in: wooden bedroom furniture (beds, dressers, nightstands), upholstered seating, home office furniture (desks, chairs), outdoor furniture, and kitchen cabinets. Chinese furniture manufacturing combines low labor costs with massive scale.

The Section 301 tariff has been a powerful incentive to diversify. Since 2018, furniture imports from China have declined while Vietnam has surged to become the largest alternative source. Vietnam furniture faces only 10% total (0% MFN + 10% Section 122) — a 25-percentage-point advantage over China.

Other competitive sources: Mexico at 0% (USMCA qualifying), Vietnam at 10%, Indonesia at 10%, and India at 10%. For premium furniture, Italy and Germany also face 10% (0% base + 10% Section 122).

Anti-dumping and countervailing duties (AD/CVD) also apply to certain Chinese furniture categories. Wooden bedroom furniture from China has faced AD/CVD orders since 2005, adding another layer of duties that can range from 20% to over 200% depending on the manufacturer. These AD/CVD duties are separate from and in addition to the Section 301 and Section 122 tariffs.

For importers still sourcing from China: consider bonded warehouse strategies, duty drawback programs for re-exported goods, and careful HTS classification to ensure you're not paying a higher rate than necessary.