If you source commercial furniture from China, tariffs are likely the single largest line item after the product itself. This guide breaks down current rates, upcoming changes, and practical strategies to reduce your exposure — without cutting corners.
As of mid-2026, most furniture imports from China carry a combined tariff burden of 25–40%, after the Supreme Court struck down IEEPA tariffs in February 2026. The current rate consists of Section 301 (25%) plus MFN base rates (0–8.5%), with a temporary Section 122 surcharge (10–15%). Here is what that looks like in practice:
| Product Category | HTS Chapter | Base Rate | Current Total |
|---|---|---|---|
| Wooden furniture (beds, tables, cabinets) | 94.03 | 0–8.5% | 35–48.5% |
| Metal furniture (desks, shelving, brackets) | 94.03 | 0–5.7% | 35–45.7% |
| Upholstered seating | 94.01 | 0–4.5% | 35–44.5% |
| Mattresses & bedding | 94.04 | 3–6% | 38–46% |
| Lighting fixtures | 94.05 | 2.5–6% | 37.5–46% |
| Stone & ceramic tile | 69.06 / 69.07 | 5–10% | 40–50% |
Rates shown include Section 301 tariffs (25%), MFN base rates (0–8.5%), and temporary Section 122 surcharge (10–15%). The IEEPA tariffs (which had pushed rates to 145%) were struck down by the Supreme Court in February 2026. Actual rates vary by specific HTS subheading. Consult a licensed customs broker for binding classification.
The de minimis exemption (Section 321) previously allowed imports valued under $800 to enter duty-free. In May 2025, the Trump administration eliminated this exemption for China — but in February 2026, the Supreme Court's Learning Resources v. Trump ruling invalidated the IEEPA authority used to close de minimis. The administration has since re-issued an executive order to keep de minimis closed, and that order is being challenged in court. As of mid-2026, de minimis for Chinese goods remains effectively closed.
For FF&E buyers, this means sample orders, small accessory shipments, and replacement parts that previously cleared without duty are still fully taxable. Budget an additional 3–5% for customs processing on small shipments, and monitor this space — the legal situation may change.
The difference between classifying a guest chair as "upholstered seating with wooden frame" (94.01) versus "metal-frame banquet seating" (94.03) can mean a 7% swing in duty rate. We work with licensed customs brokers to classify every item under the most favorable HTS code that is legally defensible. This is not avoidance — it is using the tariff schedule as written.
Most importers declare the price they paid the trading company — the "second sale." Under first sale valuation, you declare the price the trading company paid the factory — the "first sale." On a $500,000 FF&E order, this can reduce the dutiable value by 20–35%, saving $25,000–$50,000 in tariffs alone. It requires documentation (factory invoices, trading company markup) but is fully legal and increasingly common.
Shipping LCL (less than container load) means per-CBM surcharges, warehouse handling fees, and a higher chance of customs scrutiny. We consolidate all items from multiple factories into a single FCL container at our Foshan warehouse. One container, one customs entry, one set of documentation — lower per-unit landed cost.
For clients who want predictable costs, we offer DDP (Delivered Duty Paid) terms with a duty ceiling. You pay a fixed landed cost per item — we absorb any variance in actual duties. This eliminates tariff uncertainty entirely from your budgeting. The premium is typically 3–5% over FOB, which is less than most clients budget for tariff contingency.
Not all products need to come from China. Vietnam, Indonesia, and India manufacture many FF&E categories at competitive rates with significantly lower tariff exposure. For US clients, we quote a blended sourcing strategy — China for high-complexity items (custom furniture, case goods), Southeast Asia for lower-complexity items (textiles, simple seating, accessories). The result: same quality, 10–20% lower landed cost.
Section 301 tariffs implemented in four tranches. List 3 (25% on ~$200B of goods) and List 4A (7.5% on ~$112B) cover most furniture categories.
Xinjiang-related forced labor restrictions expand. Cotton and cotton-blend products from Xinjiang are banned. Most furniture textiles unaffected but due diligence required.
Section 301 tariff rates increased for select categories (EVs, solar, steel, batteries). Furniture rates unchanged at 25%. Anti-circumvention investigations on furniture routed through Southeast Asia begin.
Trump reimposes IEEPA tariffs on China: 10% in February, 20% in March, 34% in April (Liberation Day), escalating to 145% by mid-April. De minimis exemption eliminated for China. Section 301 tariffs (25%) stack on top of IEEPA rates, pushing total effective rates over 170% on some categories.
US-China Geneva agreement reduces IEEPA tariff rate to 30%. Section 301 (25%) still stacks on top, bringing total on furniture to approximately 55–63%. A 90-day truce is established, later extended multiple times.
Supreme Court rules in Learning Resources v. Trump that IEEPA does not authorize the President to impose tariffs. All IEEPA-based tariffs (the 30% on China, Liberation Day tariffs, and Canada/Mexico tariffs) are invalidated. The administration pivots to Section 122 of the Trade Act (10–15%, temporary) and launches new Section 301 investigations.
Current status: Section 301 tariffs (25%) remain in effect. Section 122 surcharge (10–15%) is temporary. New Section 301 investigations on China are underway and may result in additional rates. De minimis remains closed via executive order. Trade policy is in flux — we monitor USTR proceedings, court rulings, and CBP enforcement actions weekly.
Tariffs increase cost — but they do not eliminate the China sourcing advantage. A $1,280 FOB China upholstered king bed with a 40% combined tariff rate costs $1,792 landed. The same bed from a US contract furniture supplier lists at $4,200. The gap is still $2,408 per bed, or 57%.
On a 200-room hotel project with 200 king beds, that is $481,600 in savings even after tariffs. And with Section 122 surcharges being temporary (capped at 150 days), rates may decrease further. This is why FF&E buyers continue to source from China — the math still works, and with the right strategies, it works even better.
Send us your FF&E schedule or BOQ. We will return an itemized quote with FOB pricing, estimated duties by HTS code, and total landed cost — within 48 hours. No commitment required.
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