Start with the product, then check what duty and entry timing do to your cost per piece.
Both have 0% normal duty and 25% existing Section 301 duty. The table adds the separate 12.5% forced-labor layer. The chair instead adds 25% wood Section 232 duty and is exempt from that 12.5% layer. Other designs and trade remedies can change the answer.
Our hypothetical 40-chair order has $10,000 of goods and $2,000 ocean freight. Duties and customs fees bring the modeled total to $17,047.14, or $426.18 per chair. The scheduled January increase would add $12.50 per chair if other assumptions stay unchanged. Confirm your product, entry timing and costs omitted from this example before ordering. The links below load these assumptions so you can edit them.
Sources: USITC HTS, 2026 Revision 21, Chapters 94 and 99, and Proclamation 11000. Read the Import Duty Guide for how the layers work.
Use the product's construction and intended use, not just the word “furniture.” These are two fixed examples, imported separately as complete assembled goods. They are not rates for all tables and chairs.
Example 1 · Dining-room use
37.5% before customs fees
A finished, freestanding, nonfolding table with a solid-rubberwood top, base and legs. Not bentwood, a kitchen cabinet, a storage unit or part of a dining set.
Example HTS: 9403.60.8040
Example 2 · Adult household use
50% before customs fees
A stationary, single-person chair with a non-teak solid-rubberwood frame, foam padding and fabric upholstery. No swivel, height adjustment, bed conversion or children's design.
Example HTS: 9401.61.4011
Neither example has a metal structural frame, quartz top, plywood panels, mattress or loose components. A different material, mechanism or combined product needs a fresh classification check. A dining-room table is not automatically classified the same way as kitchen furniture.
Chapter 99 supplies the table's 25% under note 20(f), the chair's 25% under 20(g)(3), and China's 12.5% under 9903.05.31. Neither specified example has a matching active 20(vvv)/(www) exclusion. The chair is in note 37(d)'s wood Section 232 list, so note 52(f)(4) removes its separate 12.5% layer. CBP lists the covered seating codes.
A narrow exclusion currently removes the existing 25% Section 301 layer from certain upholstered wooden-frame seats other than chairs, under 9401.61.6011. They must meet every condition, including width 144-214 cm, height 81-89 cm and depth 81-163 cm, and cannot be of cane, osier, bamboo or similar materials.
It does not remove wood Section 232 duty or apply to the chair above. If it ends without an extension, losing that exclusion adds $250 per $1,000 of goods. The published cutoff is 11:59pm Eastern on 9 November. Check the latest exclusion status before relying on it.
Sources: note 20(vvv)(iii)(66), 9903.88.69 and USTR's extension notice.
The published schedule raises covered upholstered wooden seating's Section 232 layer from 25% to 30%, and covered cabinets/vanities from 25% to 50%, subject to the proclamation's country-agreement exception. On the chair assumptions here, combined duty would become 55%. The cabinet figure is one layer, not its total duty.
These changes turn on entry for consumption or withdrawal from warehouse for consumption. Ordering or shipping earlier does not lock in the rate. Ask your broker about the expected entry and recheck for later changes.
Source: Proclamation 11000, clause 1, checked 27 October 2026.
Assume the exact chair above: 40 chairs at $250 each, $2,000 ocean freight, $0 insurance and an ordinary formal entry. These are hypothetical inputs, not supplier or shipping quotes. No additional trade remedy or special entry relief is assumed.
| Product value | $10,000.00 |
|---|---|
| Normal duty · 0% | $0.00 |
| Existing Section 301 · 25% | $2,500.00 |
| Wood Section 232 · 25% | $2,500.00 |
| Separate forced-labor layer · exempt | $0.00 |
| MPF · 0.3464% | $34.64 |
| HMF · 0.125%, qualifying ocean shipment | $12.50 |
| Ocean freight | $2,000.00 |
| Modeled landed total | $17,047.14 |
| Per chair · 40 units | $426.18 |
At a $599 sale price, a 15% marketplace fee and no ad spend, the modeled margin is 13.9%: TIGHT. It excludes brokerage, bond, ISF filing, terminal/storage, delivery outside the freight quote, fulfillment, damage, returns and overhead. The result is not a guarantee of profit.
At the scheduled January 55% duty, the same order would total $17,547.14, or $438.68 per chair: another $500 per order, or $12.50 per chair. Modeled margin would be 11.8%, still TIGHT, if all other inputs stay unchanged.
Using the same illustrative inputs for the table gives $15,797.14 total and $394.93 per table, with 19.1% modeled margin (GO), before the same omitted costs. Matching inputs isolate the tariff difference; real tables and chairs may have very different freight and selling prices.
Edit the chair example → or edit the table example
Duties, MPF and HMF use product value, excluding freight and insurance. The $34.64 MPF falls within the FY2027 $34.58 minimum and $670.86 maximum. HMF assumes a covered vessel shipment under 19 CFR 24.24. See the total import-cost guide for costs beyond duty.
Cabinets, vanities, bedroom furniture, mattresses, convertible seating, quartz-topped goods, sets and loose components need their own checks. This calculator does not model antidumping or countervailing duties (AD/CVD). It cannot give a complete cabinet cost from the category alone.
The cabinet/vanity orders include specified engineered-wood and bamboo products, components and ready-to-assemble units. Written scope controls, and exporter/manufacturer details can determine deposits. Do not treat 50% as a universal cabinet total.
The wooden-bedroom order's scope excludes seating and dining-room furniture, but that is not clearance from every other remedy. Our figures apply only to the described hypothetical finished products. Confirm your actual shipment before using a verdict to make a purchasing decision.
No. Product type, construction and classification determine which layers apply. Our specified dining-room table illustrates 37.5% before fees, while the specified upholstered wooden-frame chair illustrates 50%, checked 27 October 2026. Cabinets, sets, components and other materials need their own classification and remedy checks.
No. The scheduled January change depends on entry for consumption or withdrawal from warehouse for consumption, not when you order, pay or ship. Ask your broker which entry treatment applies. A supplier departure date does not guarantee the current rate.
No. DDP describes who is expected to arrange and pay for delivery and import clearance under the contract. Ask who will be the importer of record, which duties the price includes, and what happens if rates change. A quote saying duties included does not establish the correct classification or customs value.
Rate and timing references: current HTS and Proclamation 11000.
Read more about who pays duty under DDP. Importing garments too? Compare the clothing duty examples.
Get a short monthly tariff check-in: what changed, dates to watch and a cost example. Important changes that can’t wait get a separate email. Everyone gets the same check-in, with product-specific changes labeled.
