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Import duty on wooden furniture from China to the US

Short answer: Wooden furniture from China usually fall under HTS 9403.60.80 (chapter 94). Duty is 0% MFN, plus 25% Section 301 and 12.5% under heading 9903.05.31, so about 37.5% of the customs value. There is no import VAT. In our example, 40 units land at about US$84.60 each.

Verified 2026-10-29 against official sources linked below.

The rates (from official sources)

ItemValueSource
Example HTS code9403.60.80USITC HTS
MFN (general) duty0%USITC HTS
Section 301 (China)25%USTR China tariffs list (USITC)
Heading 9903.05.31 (China)12.5%USITC HTS
Import VAT / GSTNone at federal levelCBP

HS chapter hint: chapter 94. The rate belongs to the exact code, not the product name, so check yours.

Quick calculator (US)

Prefilled with the example below. Use one currency throughout.



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Worked example

40 units at US$45.00 each, US$900 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.

Goods value (FOB)1,800.00
Duty at 37.5% of FOB675.00
Freight900
Insurance (0.5%)9.00
Landed total3,384.00
Per unit84.60

Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.

Upholstered seating and kitchen cabinets can fall under Section 232 headings 9903.76 instead. See furniture from China to the US.

FAQ

What is the US import duty on wooden furniture from China?

For HTS 9403.60.80, the general rate is 0%, Section 301 adds 25% and heading 9903.05.31 adds 12.5%, about 37.5% in total on the customs value. Checked on the USITC HTS on 29 Oct 2026. Other codes in chapter 94 carry different rates.

Is the US duty charged on freight?

No. US duty is charged on the transaction value, which normally excludes international freight and insurance. Merchandise processing fees apply to formal entries, and ocean shipments also pay harbor maintenance fees.

Which HS chapter are wooden furniture in?

Usually chapter 94 (furniture, lighting and prefabricated buildings). The exact code depends on material and use, for example wooden tables. Confirm the code with your customs broker before you ship.

Same product, other markets

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