Furniture & Home Goods HTS Classification: Complete Import Duty Guide 2026

HTS Chapter 94: The Furniture Import Category

Furniture, bedding, lighting, and prefabricated buildings imported into the United States are classified under HTS Chapter 94. This is one of the highest-value consumer import categories — the US imported over $70 billion in furniture and home goods in 2025, led by China, Vietnam, Mexico, and Canada. Correct HTS classification is critical because: (1) Chinese furniture faces Section 301 tariffs up to 25%, (2) wooden bedroom furniture from China is subject to ADDITIONAL antidumping duties (AD/CVD), and (3) FTA countries (Vietnam, Mexico) offer duty-free alternatives that can save importers 25-30% in total duties.

Key HTS Codes for Furniture Imports

The furniture chapter is organized by function, material, and room:

Critical classification rule: Furniture material determines the subheading. Wooden furniture (9403.50-9403.60), metal furniture (9403.10-9403.20), and plastic/rattan/bamboo furniture (9403.70-9403.89) each have different duty rates. The material of the frame or structural components determines classification — not the upholstery or finish.

Section 301 + Antidumping: The China Double Penalty

Chinese furniture imports face TWO layers of additional duties: Section 301 (25% on most furniture) AND antidumping duties on specific categories. Wooden bedroom furniture (WBF) from China has been subject to AD orders since 2005 — the longest-running consumer goods AD order still in effect. Importers bringing in Chinese wooden beds, dressers, nightstands, or chests must pay: MFN rate + 25% Section 301 + AD cash deposit rate (currently 41.75% for the China-wide entity). The effective duty rate can exceed 70%.

Disclaimer: This guide is informational. Always consult a licensed customs broker and verify classifications against current HTS and CBP rulings.