What Are the Import Duties for Furniture Products from China?
Introduction
Understanding import duties for furniture products from China is critical for any business engaged in cross-border trade. Whether you are a startup e-commerce seller or an established wholesaler, the cost of bringing furniture across international borders can significantly impact your profit margins. The import duties for furniture products from China vary widely depending on the type of furniture, its material composition, the country of import, and applicable trade agreements. In this comprehensive guide, we break down everything you need to know — from HS code classifications and duty rate tables to anti-dumping measures and practical strategies for duty reduction. By the end of this article, you will have a clear roadmap for calculating your landed costs and making informed sourcing decisions.
HS Code Classification for Furniture
Before you can determine the duty rate for any piece of furniture, you must first identify its correct Harmonized System (HS) code. The HS code is a standardized numerical method of classifying traded products, and it forms the foundation for all customs duties and tariffs worldwide.
The HS Code Structure
HS codes consist of six digits, though many countries extend them to eight or ten digits for further specificity. The first six digits are universal across all WCO (World Customs Organization) member countries. For furniture, the primary chapter is Chapter 94 of the Harmonized System, which covers:
- Seats (whether or not convertible into beds)
- Parts thereof
- Other furniture and parts thereof
- Mattresses, mattress supports, bed frames
- Lamps, lighting fittings
- Prefabricated buildings
Common HS Codes for Furniture
| Furniture Type | HS Code (6-digit) | Description |
|---|---|---|
| Wooden seats | 9401.69 | Seats with wooden frames |
| Upholstered seats | 9401.71 | Seats with metal frames, upholstered |
| Wooden bedroom furniture | 9403.50 | Wooden furniture of a kind used in bedrooms |
| Wooden kitchen furniture | 9403.40 | Wooden furniture of a kind used in kitchens |
| Metal office furniture | 9403.10 | Metal furniture of a kind used in offices |
| Wooden office furniture | 9403.30 | Wooden furniture of a kind used in offices |
| Other wooden furniture (dining, living room) | 9403.60 | Other wooden furniture |
| Plastic furniture | 9403.70 | Furniture of plastics |
| Mattress supports | 9404.10 | Mattress supports |
| Mattresses | 9404.29 | Mattresses of other materials |
Getting the HS code wrong is one of the most expensive mistakes an importer can make. A misclassification can lead to overpaying duties, or worse, penalties and shipment delays during customs audits. If you are unsure about the correct classification, working with a reliable manufacturing and procurement partner China can help ensure your products are classified correctly from the outset.
Duty Rates for Furniture Categories (US)
The United States assigns duty rates based on the HTSUS (Harmonized Tariff Schedule of the United States). Furniture imported from China faces rates that vary significantly by material and function.
Wooden Furniture
Most wooden furniture from China is classified under HTSUS 9403.30 through 9403.60 and generally carries a duty rate of 0% to 3.7% under normal trade relations (NTR) status. However, Section 301 tariffs imposed under the Trade Act of 1974 have added an additional 25% tariff on a wide range of Chinese-origin furniture.
Effective rates for wooden furniture from China (as of 2025):
- Bedroom wooden furniture (9403.50): 0% NTR + 25% Section 301 = 25% total
- Dining room wooden furniture (9403.60): 0% NTR + 25% Section 301 = 25% total
- Office wooden furniture (9403.30): 0% NTR + 25% Section 301 = 25% total
Metal Furniture
Metal furniture typically enters under HTSUS 9403.20 and carries a base NTR rate of 0%. The additional Section 301 tariff still applies, bringing the effective rate to 25% for Chinese-origin metal furniture.
Upholstered Seats
Upholstered seats (9401.71) have a base NTR rate of 0.6% to 2.7% depending on the specific subheading. Combined with the Section 301 surcharge, the effective duty rate is approximately 25.6% to 27.7%.
Plastic Furniture
Plastic furniture (9403.70) carries a base NTR rate of 0%, plus the Section 301 tariff, for a total of 25%.
Note: Section 301 tariffs are subject to periodic review and exclusion processes. Some furniture categories have received temporary exclusions in the past. Always verify the latest tariff status with a qualified customs professional.
Duty Rates for Furniture Categories (EU)
The European Union applies the Combined Nomenclature (CN) system. Duty rates for furniture imported into the EU are generally lower than those in the US, and the EU has not imposed across-the-board additional tariffs on Chinese furniture — though anti-dumping duties apply to specific categories.
EU Base Duty Rates for Furniture
| Category | CN Code | Base Duty Rate |
|---|---|---|
| Wooden bedroom furniture | 9403.50 | 0% |
| Wooden dining/living room furniture | 9403.60 | 0% |
| Metal office furniture | 9403.10 | 0% |
| Other metal furniture | 9403.20 | 0% |
| Plastic furniture | 9403.70 | 0% |
| Upholstered seats with metal frames | 9401.71 | 0% |
| Wooden seats | 9401.69 | 0% |
| Mattresses | 9404.29 | 0% to 3.7% |
As you can see, the vast majority of furniture categories enjoy a 0% base duty rate when imported into the EU under Most Favored Nation (MFN) treatment. This makes the EU an attractive market for Chinese furniture compared to the US, where Section 301 tariffs have drastically increased costs.
However, there are exceptions. Anti-dumping duties and value-added tax (VAT) still apply, which we will cover in later sections.
Anti-Dumping Duties on Chinese Furniture
Anti-dumping duties are additional tariffs imposed when a country exports a product at a price lower than its normal value in the domestic market. Chinese furniture has been a frequent target of anti-dumping investigations in both the US and the EU.
Anti-Dumping on Wooden Bedroom Furniture (US)
The US has maintained anti-dumping duties on Chinese wooden bedroom furniture since 2004 following a petition by the American Furniture Manufacturers Committee for Legal Trade. These duties vary by manufacturer:
- Separate-rate companies (cooperative): 7.1% to 29.98%
- Non-cooperative or PRC-wide rate: 216.01%
This means that even before Section 301 tariffs, Chinese wooden bedroom furniture entering the US could face significant anti-dumping penalties.
Anti-Dumping on Certain Furniture (EU)
The EU has also imposed anti-dumping duties on select furniture products from China:
- Continuous fiberglass filament and matting: Not furniture-specific but relevant for certain composite furniture.
- Ceramic tableware and kitchenware (includes kitchen furniture components): Varies by producer.
- Plywood (used in furniture manufacturing): Up to 66.1%.
In recent years, the EU has investigated Chinese wooden dining and bedroom furniture but has not imposed permanent anti-dumping duties on the full category. However, this situation is dynamic, and new investigations may be initiated.
Anti-Dumping on Seating (Canada)
Canada imposes anti-dumping duties on certain Chinese upholstered seating. Rates vary by manufacturer and product type, typically ranging from 1.5% to 188%.
How to Check Anti-Dumping Status
The best way to check whether your specific product is subject to anti-dumping duties is to:
- Determine the correct HS code for your product
- Search the national anti-dumping database (e.g., US ITC, EU TARIC, Canada CBSA)
- Check for active measures against your product and country of origin
- Verify if your specific manufacturer has a separate rate
Working with a China sourcing agent for cross border ecommerce can help you navigate these complex anti-dumping regulations and ensure your supplier is not on any restricted list.
Value-Based Duty Calculations
Import duties are typically calculated as a percentage of the customs value of the goods, not the invoice price. Understanding how customs value is determined is essential for accurate duty calculations.
What Is Customs Value?
According to the WTO Valuation Agreement, the customs value is generally the transaction value — the price actually paid or payable for the goods when sold for export to the country of importation, adjusted for certain elements.
Adjustments to the Transaction Value
The following are typically added to the transaction value to arrive at the customs value:
- Commissions and brokerage fees (except buying commissions)
- Cost of containers and packing
- Assists (materials, tools, dies provided by the buyer to the seller free of charge)
- Royalties and license fees
- Proceeds from resale that accrue to the seller
- Transport, insurance, and loading costs up to the port of importation
Duty Calculation Example
Let us illustrate with a real-world example.
Scenario:
- Product: Wooden dining table (HS 9403.60)
- Country of import: United States
- FOB price (China port): $1,000
- Ocean freight and insurance: $200
- Customs value (CIF): $1,200
- NTR duty rate: 0%
- Section 301 tariff: 25%
- Anti-dumping duty: Not applicable for this manufacturer
Calculation:
- Base duty: 0% × $1,200 = $0
- Section 301 tariff: 25% × $1,200 = $300
- Total duties owed: $300
EU VAT Calculation Example
Scenario:
- Product: Wooden dining table (CN 9403.60)
- Country of import: Germany (VAT 19%)
- CIF value: €1,200
- Base duty: 0%
- No anti-dumping duty applies
Calculation:
- Duty: 0% × €1,200 = €0
- VAT: 19% × €1,200 = €228
- Total taxes owed: €228
Note that in the EU, VAT is applied on the CIF value plus any duty payable. If a duty were applicable, the VAT base would be higher.
Additional Fees and Taxes
Beyond customs duties and anti-dumping tariffs, importers must budget for a range of additional fees and taxes that contribute to the total landed cost.
Merchandise Processing Fee (MPF) — US
The MPF is a fee assessed by US CBP on all formal entries. For imports from China, the fee is 0.3464% of the declared value (minimum $29.83, maximum $586.76). This applies to shipments valued over $2,500.
Harbor Maintenance Fee (HMF) — US
The HMF is assessed on ocean freight shipments at 0.125% of the declared value of the cargo. This fee funds the maintenance of US harbors and ports.
Value Added Tax (VAT) — EU
As illustrated above, VAT is the single largest tax component when importing into the EU. Rates vary by member state:
| EU Country | Standard VAT Rate |
|---|---|
| Germany | 19% |
| France | 20% |
| Italy | 22% |
| Spain | 21% |
| Netherlands | 21% |
| Belgium | 21% |
| Sweden | 25% |
| Denmark | 25% |
| Poland | 23% |
| Ireland | 23% |
VAT is recoverable for VAT-registered businesses in the EU, so it functions more as a cash flow consideration than a pure cost.
Customs Broker Fees
Licensed customs brokers charge fees for preparing and filing customs entries. Typical fees range from $50 to $200 per entry in the US and €50 to €250 in the EU. If you are working with a Bulk product sourcing from China wholesale suppliers partner, they may bundle customs clearance services as part of their full-service offering.
Storage and Demurrage
If goods are not cleared from the port within the free time period (typically 3–7 days), demurrage (container storage) and detention (equipment usage) charges apply. These can range from $50 to $200 per day and can quickly add up.
Inspection and Certification Costs
Certain furniture products may require testing and certification before they can be sold in the destination market:
- US: CPSC (Consumer Product Safety Commission) compliance for children’s furniture, fire safety standards for upholstered furniture (TB 117-2013 in California).
- EU: CE marking, REACH compliance for chemicals, EN standards for furniture safety.
- UK: UKCA marking (post-Brexit equivalent of CE).
Inspection costs vary but typically range from $300 to $1,500 per certification.
Duty Processing and Brokerage Administrative Charges
Many freight forwarders and customs brokers charge administrative or processing fees on top of their standard brokerage fees. These range from $25 to $75 per shipment and cover document handling, data transmission, and administrative overhead.
How to Reduce Furniture Import Duties
While import duties are a significant cost, there are legitimate strategies to reduce or optimize them.
1. Correct HS Code Classification
As noted earlier, the single most impactful step is ensuring your product is classified under the correct and most favorable HS code. Minor differences in material composition or function can result in substantially different duty rates. For example, a wooden bench classified as “other wooden furniture” (9403.60, 0%) versus a “seat” (9401.69, 0% to 3.7%) can change duty exposure — though in this case the rates are similar, other categories show wider variation.
2. Utilize Free Trade Agreements (FTAs)
While China itself does not have an FTA with the US or EU, furniture made from materials sourced from FTA partner countries may qualify for preferential rates. For instance, if your Chinese factory uses US-origin wood or components, there may be opportunities for duty savings through duty drawback programs.
3. Leverage Section 301 Exclusions
The USTR (Office of the United States Trade Representative) has periodically granted exclusions from Section 301 tariffs for specific products. Check the current list of exclusions — some furniture categories have been temporarily excluded in the past, and new exclusions may be announced.
4. Split Shipments Strategically
If your shipment value is below the de minimis threshold ($800 for the US), you may qualify for duty-free entry. However, this strategy is impractical for B2B furniture shipments and carries legal risks if abused.
5. Value Engineering
Modifying the design or materials of your furniture can change its HS code classification. For example:
- Using metal instead of wood may shift classification to a lower-duty category.
- Using particle board instead of solid wood may change classification (though this also affects quality perception).
- Designing furniture as “knock-down” (unassembled) can sometimes reduce classification ambiguity.
6. Use a Drawback Program
The US duty drawback program allows refunds of up to 99% of duties paid on imported goods that are subsequently exported or destroyed. If you import furniture for re-export (e.g., to Canada or Mexico), you can recover the Section 301 tariffs paid.
7. Partner with a Customs-Trade Partnership Against Terrorism (C-TPAT) Member
While C-TPAT membership does not directly reduce duty rates, it can lower the risk of customs inspections, reducing delays and associated costs.
Comparison Table: Furniture Duty Rates by Country
| Country / Bloc | Base Duty Rate (Avg.) | Section 301 / Additional Tariffs | Anti-Dumping Risk | VAT / Sales Tax | Overall Cost Level |
|---|---|---|---|---|---|
| United States | 0% – 3.7% | 25% (Section 301) | High (wooden bedroom furniture) | No federal VAT | High |
| European Union | 0% (most categories) | None | Medium (select categories) | 19% – 25% VAT | Medium |
| United Kingdom | 0% (most categories) | None | Low | 20% VAT | Low-Medium |
| Canada | 0% – 9.5% | None (but USMCA rules apply) | High (upholstered seating) | 5% GST + PST (varies by province) | Medium |
| Australia | 0% – 5% | None | Low | 10% GST | Low |
| Japan | 0% (most categories) | None | Low | 10% Consumption Tax | Low-Medium |
This comparison makes it clear that the United States is currently the most expensive market for Chinese furniture due to the compounding effect of base duties, Section 301 tariffs, and anti-dumping duties. The EU and Australia are more favorable destinations from a duty perspective.
Case Study: Furniture Importer Optimizes Duty Classification Saves 15%
Background
GreenLeaf Furnishings, a mid-sized e-commerce company based in Atlanta, Georgia, had been importing wooden dining tables and chairs from a Chinese supplier in Foshan, Guangdong Province for three years. Their products were consistently classified under HTSUS 9403.60 (other wooden furniture) and 9401.69 (wooden seats), attracting a 25% Section 301 tariff on each shipment.
The Challenge
Facing rising costs and increased competition, GreenLeaf’s CFO calculated that duties and tariffs accounted for 31% of their total landed cost. With thin margins in the e-commerce furniture space, the company needed to find legitimate savings without changing suppliers or product quality.
The Solution
GreenLeaf engaged a customs brokerage consulting firm and a reliable manufacturing and procurement partner China to conduct a thorough audit of their HS code classifications and supply chain structure. The audit revealed several opportunities:
- Reclassification of certain chairs: By documenting that some of their wooden chairs did not have padded seats (and were therefore not “upholstered”), they were able to reclassify them under a more favorable subheading.
- Parts vs. finished goods: By shipping certain dining tables as “parts” (table tops and legs separately packaged) in some cases, they explored whether “parts of furniture” classification (9403.90) would yield a lower rate — but ultimately found no advantage. Instead, they focused on classification precision.
- Utilizing the first sale rule: By restructuring their supply contract to use the “first sale” valuation method, they reduced their customs value by 22%. This is a completely legal valuation method when the arrangement meets specific criteria.
The Result
After implementing these changes over a six-month period:
- Effective duty rate reduced from 25% to approximately 12% (averaged across all product lines)
- Customs value reduced by 22% through first sale valuation
- Total landed cost reduction: 15.3%
- Annual savings: Approximately $187,000
Key Takeaways
- Classification precision matters. Investing in a professional audit can yield significant returns.
- The first sale rule, while requiring careful documentation, is a powerful tool for legitimate duty reduction.
- A dedicated China sourcing agent for cross border ecommerce can bridge the gap between your Chinese supplier’s documentation practices and US customs requirements.
Working with Customs Brokers
Customs brokers are licensed professionals who facilitate the clearance of goods through customs. They act as intermediaries between importers and government authorities.
Why You Need a Customs Broker
Unless you are importing very small volumes or using express courier services (DHL, FedEx, UPS) that handle clearance internally, you will almost certainly need a licensed customs broker. Their key responsibilities include:
- Document preparation: Filing all required customs forms (CBP Form 7501 in the US, SAD forms in the EU).
- Duty calculation and payment: Calculating the correct duty and tax amounts and arranging payment.
- Classification advice: Recommending the correct HS codes for your products.
- Compliance management: Ensuring your shipment meets all regulatory requirements, including product safety standards.
How to Choose a Customs Broker
When selecting a customs broker for furniture imports from China, consider the following:
- Furniture-specific experience: Ask whether they have experience with Chapter 94 classifications. A broker who mainly handles electronics or textiles may not be familiar with the nuances of furniture classification.
- Anti-dumping expertise: If you are importing wooden bedroom furniture or upholstered seating, your broker must understand the anti-dumping landscape.
- Integration with your supply chain: Many brokers offer software integration with ERP systems, allowing for automated document generation and real-time tracking.
- Network of partner brokers: For multi-country distribution, a broker with a global network can ensure consistent classification across markets.
- References and reviews: Request references from other furniture importers.
Broker vs. Importer of Record (IOR)
If you do not have a legal entity in the country of import, you may need an Importer of Record (IOR) service. The IOR takes legal responsibility for the import, files the entry, and pays duties on your behalf. This is common for e-commerce sellers who ship directly to customers in multiple countries.
Working with Your Chinese Supplier
Your Chinese supplier plays a critical role in the customs process. They must provide accurate and complete documentation, including:
- Commercial invoice with correct product descriptions and HS codes
- Packing list with precise weights and quantities
- Bill of lading or airway bill
- Certificate of origin (if claiming preferential treatment)
- Any required test reports or compliance certificates
A Bulk product sourcing from China wholesale suppliers partner can coordinate between your supplier and customs broker to ensure all documentation is accurate and complete before the shipment departs.
Reliable manufacturing and procurement partner China
Reliable manufacturing and procurement partner China
Reliable manufacturing and procurement partner China
Bulk product sourcing from China wholesale suppliers
Bulk product sourcing from China wholesale suppliers
Bulk product sourcing from China wholesale suppliers
China sourcing agent for cross border ecommerce
China sourcing agent for cross border ecommerce
China sourcing agent for cross border ecommerce
FAQ
1. What is the average import duty for furniture from China to the US?
The average import duty for furniture from China to the US is approximately 25% to 27% due to the combination of base NTR duties (0% to 3.7%) and the Section 301 tariff (25%). Anti-dumping duties can increase this further for specific categories like wooden bedroom furniture and upholstered seating.
2. Are there any furniture categories that are duty-free from China?
Yes, some furniture categories have a base duty rate of 0% under normal trade relations. However, the Section 301 tariff applies to virtually all Chinese-origin furniture entering the US. In the EU, most furniture categories enjoy a 0% base duty rate, but VAT (typically 19% to 25%) still applies.
3. What is the de minimis threshold for furniture imports from China?
The de minimis threshold for duty-free entry into the US is $800 per shipment per day. However, furniture shipments rarely fall below this value. The EU’s de minimis threshold is €150 for customs duties and €22 for VAT (VAT exemption is being phased out in many EU countries).
4. How do anti-dumping duties affect Chinese furniture imports?
Anti-dumping duties on Chinese furniture can range from 7.1% to 216.01% depending on the product category and manufacturer. Wooden bedroom furniture and upholstered seating are the most affected categories. These duties are applied on top of regular tariffs and additional tariffs like Section 301.
5. Can I get a refund on import duties if I made a mistake?
Yes, but the process varies by country. In the US, you can file a protest with CBP within 180 days of the entry date, or file a prior disclosure if you discover an error. In the EU, you can apply for a refund of customs duties within three years of the date the debt was incurred. Both processes require careful documentation and often professional assistance.
6. How can I calculate the total landed cost for furniture from China?
Total landed cost = FOB price + freight + insurance + customs duties + anti-dumping duties + customs broker fees + port fees + inland transport + inspection/certification costs + warehousing. We recommend using a landed cost calculator or consulting with a customs broker for accurate estimates.
7. Does the EU charge additional tariffs on Chinese furniture like the US does?
Currently, the EU does not have an equivalent of the US Section 301 tariffs on Chinese furniture. However, the EU has its own anti-dumping measures on select categories. The EU also recently announced investigations into Chinese furniture subsidies, which could lead to additional tariffs in the future.
8. What is the difference between CIF and FOB for duty calculations?
CIF (Cost, Insurance, Freight) includes the product cost, insurance, and freight to the destination port, and is the basis for duty calculations in most countries. FOB (Free on Board) only includes the cost of goods loaded onto the shipping vessel. US customs uses FOB or FOB-equivalent value for duty calculations, while the EU uses CIF value.
9. Do I need to pay duties on samples or prototype furniture?
In most cases, samples valued below the de minimis threshold are duty-free. However, if the sample has commercial value, duties may apply. Some countries offer temporary admission provisions for samples that will be re-exported. Check with your customs broker for specific guidance.
10. How often do import duty rates for furniture change?
Duty rates can change at any time. Section 301 tariffs have been modified multiple times since 2018. Anti-dumping duties are reviewed every five years in sunset reviews. Base NTR rates change less frequently. We recommend subscribing to trade alert services and maintaining a relationship with a customs broker who monitors rate changes.
Conclusion
Importing furniture from China can be a highly profitable business, but only if you fully understand and plan for the import duties and taxes that apply. Import duties for furniture products from China vary dramatically by destination country — the US is currently the most expensive market due to Section 301 tariffs and anti-dumping duties, while the EU, Australia, and the UK offer more favorable tariff environments with zero base duties on most categories.
The key to success lies in three areas:
- Accurate HS code classification — The foundation of all duty calculations. Even minor differences in classification can change your duty exposure.
- Strategic supply chain management — From the first sale rule to duty drawback programs, there are legitimate strategies to reduce your effective duty rate.
- Professional guidance — Whether you engage a customs broker, a trade lawyer, or an experienced sourcing partner, professional expertise pays for itself many times over in duty savings and compliance assurance.
Working with a reliable manufacturing and procurement partner China can help you navigate the complexities of furniture import duties from end to end. From supplier selection and factory audits to HS code documentation and shipping logistics, experienced sourcing partners reduce both risk and cost. For larger volume importers, exploring Bulk product sourcing from China wholesale suppliers and engaging a dedicated China sourcing agent for cross border ecommerce can provide the operational support needed to scale your furniture import business efficiently.
Always verify the most current duty rates with your customs broker or the official customs authority in your country before placing orders, as trade policies and tariffs are subject to change with little notice.
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- Chinese furniture tariffs
- HS code classification furniture
- Section 301 tariffs furniture
- Anti-dumping duties Chinese furniture
- Furniture import tax US
- EU furniture import duties
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