The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| HTS code | 9403.60.80.40, other wooden furniture, dining tables | USITC HTS |
| General (column 1) duty | Free | USITC HTS |
| Section 301, China List 3 | +25% (heading 9903.88.03) | USITC China Tariffs list |
| Additional duty, products of China | +12.5% (heading 9903.05.31, U.S. note 52 to HTS chapter 99) | USITC HTS |
| Upholstered wooden furniture, Section 232 | +25% (heading 9903.76.02) | USITC HTS |
| Harbor maintenance fee (sea freight) | 0.125% of value | CBP user fees |
Worked example
Inputs (example order): 20 solid-wood dining tables at US$85 each FOB (US$1,700), plus US$600 ocean freight. US duty is charged on the transaction value, which normally excludes international freight, so freight is added to cost but not to the duty base.
| Goods (customs value) | US$1,700.00 |
| Ocean freight and insurance (not dutiable) | US$600.00 |
| General duty (Free) | US$0.00 |
| Section 301 List 3, 25% | US$425.00 |
| Heading 9903.05.31, 12.5% | US$212.50 |
| Harbor maintenance fee 0.125% | US$2.13 |
| Total landed cost | US$2,939.63 |
| Per table | US$146.98 |
The order figures are an example, not a quote. Not included: broker or courier clearance fees, local delivery and any sourcing-agent fee. Add them in the calculator for your real number.
Sofas, upholstered chairs and kitchen cabinets
Upholstered wooden furniture and kitchen cabinets are covered by Section 232 duties (headings 9903.76.02 and 9903.76.03, each +25%). Goods under those Section 232 headings are excluded from the 12.5% heading 9903.05.31 duty (U.S. note 52(f) to HTS chapter 99), but Section 301 still applies, so check the full stack with your broker. US anti-dumping orders also cover some Chinese furniture, such as wooden bedroom furniture, so ask your broker to check AD/CVD cases for your exact product.
Fees not in the table
Formal entries also pay a merchandise processing fee (0.3464% of value, minimum US$34.58 and maximum US$670.86 per entry from 1 October 2026, per CBP's FY2027 user fee notice), and you'll usually pay a customs broker and bond. There is no US VAT at import.
FAQ
What is the US import duty on wooden furniture from China?
Wooden dining tables are HTS 9403.60.80.40, with a Free general duty. Products of China add 25% under Section 301 List 3 and 12.5% under heading 9903.05.31, 37.5% in total on the customs value. Checked on the USITC HTS on 29 Oct 2026.
Are sofas from China taxed differently?
Yes. Upholstered wooden furniture carries an extra 25% Section 232 duty under heading 9903.76.02, and is then excluded from the 12.5% heading 9903.05.31 duty (U.S. note 52(f)), while Section 301 still applies. Get your broker to confirm the full rate before you order.
What does a dining table from China cost landed in the US?
In our worked example, 20 tables at US$85 each FOB with US$600 freight land at about US$146.98 each, before the merchandise processing fee and broker charges.
Run your own order. Put in your supplier price, quantity and freight, and see the landed cost.
Open the landed cost calculator