Chapter Overview
Chapter 94 of the HTS covers seats, other furniture, mattresses, lamps and lighting fittings, illuminated signs, and prefabricated buildings. The United States imports tens of billions of dollars in furniture annually, making it one of the largest consumer goods import categories by value. China, Vietnam, Mexico, Canada, and Italy are the leading source countries.
What makes Chapter 94 unusual is the contrast between low base duty rates and high additional tariff exposure. Many furniture products carry 0% MFN duty — wooden furniture, in particular, is duty-free. But Section 301 tariffs on China-origin products and AD/CVD orders on specific furniture categories (wooden bedroom furniture from China and Vietnam) can add 25% or more to the landed cost, turning a nominally duty-free product into one of the most expensive to import.
Classification in Chapter 94 depends on the furniture's material (wood, metal, plastic, upholstered), its function (seats, office furniture, bedroom furniture, kitchen furniture), and whether it is designed for specific settings (medical, laboratory, outdoor). The distinction between furniture "parts" and complete furniture also matters for both classification and duty treatment. For more on importing home goods, see our e-commerce and DTC industry page.
Common HTS Codes in Chapter 94
| HTS Code | Description | Representative Duty Rate |
|---|---|---|
| 9401.31 | Upholstered wooden-framed swivel seats with adjustable height | Free |
| 9401.61 | Upholstered seats with wooden frames | Free |
| 9401.71 | Upholstered seats with metal frames | Free |
| 9401.80 | Other seats (garden furniture, outdoor seats) | Free – 3.4% |
| 9403.20 | Other metal furniture | Free |
| 9403.40 | Wooden kitchen furniture | Free |
| 9403.50 | Wooden bedroom furniture | Free (but AD/CVD risk) |
| 9403.60 | Other wooden furniture | Free |
| 9403.70 | Furniture of plastics | Free |
| 9404.21 | Mattresses of cellular rubber or plastics | 3% |
Note: The "Free" base duty on most furniture is misleading for importers sourcing from China or Vietnam. Section 301 tariffs add 25% to China-origin furniture, and AD/CVD orders on wooden bedroom furniture from China can add rates exceeding 200%. Always calculate total landed cost including additional tariffs and AD/CVD before assuming a "Free" rate means zero duty.
Duty Rates & Additional Tariffs
Chapter 94 base MFN duty rates are among the lowest in the HTS. Most wooden furniture is duty-free. Metal furniture is duty-free. Upholstered seating is duty-free. Mattresses carry a small 3% rate. Lamps and lighting range from 3.7% to 7.6%. In isolation, these rates make furniture one of the easiest product categories to import from a duty perspective.
Section 301 tariffs: China-origin furniture is heavily affected by Section 301 tariffs at 25%. This applies across all Chapter 94 product categories — seats, tables, bedroom furniture, office furniture, lamps, and mattresses. The 25% additional rate transforms furniture from a low-duty category to a high-duty one for China sourcing. For current Section 301 coverage, see our Section 301 tariff guide.
Antidumping and countervailing duties: Wooden bedroom furniture from China is subject to an AD order with company-specific rates ranging from under 5% to over 200%. Vietnam has also faced AD/CVD investigations on certain furniture categories. These orders can be the single largest cost factor for bedroom furniture importers. AD/CVD rates are in addition to both the base MFN rate and Section 301 tariffs.
Combination effect: A wooden bedroom dresser from China can face: 0% base duty + 25% Section 301 + AD/CVD rates exceeding 100%. The cumulative effect makes China one of the most expensive origins for bedroom furniture, despite the "Free" base rate.
PGA & Compliance Requirements
Lacey Act (Wood Products)
The Lacey Act prohibits trade in illegally sourced plant products, including wood. Importers of wood furniture must file a Lacey Act declaration identifying the species of wood used, the country of harvest, and other information about the plant materials in the product. Due care requirements obligate importers to take reasonable steps to verify that their furniture is made from legally harvested wood. Violations can result in civil and criminal penalties, product forfeiture, and import restrictions.
CPSC (Children's Furniture)
Furniture designed for children must comply with CPSC safety standards. This includes cribs (subject to mandatory CPSC standards), high chairs, toddler beds, and other children's furniture. Products must be tested by a CPSC-accepted laboratory and have a Children's Product Certificate (CPC). General-use furniture (not specifically designed for children) typically does not trigger CPSC filing requirements but must still meet general product safety standards.
California Proposition 65
While not a federal PGA requirement, California Proposition 65 affects furniture importers selling into the California market. Furniture products containing chemicals known to the State of California to cause cancer or reproductive harm must carry a Prop 65 warning. Many furniture materials (foams, finishes, adhesives, flame retardants) contain Prop 65-listed chemicals. Non-compliance can result in private enforcement lawsuits with significant penalties.
Flammability Standards
Upholstered furniture is subject to federal and state flammability standards. California's Technical Bulletin 117-2013 sets flammability testing requirements that have become the de facto national standard. Mattresses must comply with 16 CFR 1632 (cigarette ignition) and 16 CFR 1633 (open flame) federal flammability standards. CPSC enforces these standards, and non-compliant products are subject to recall and import refusal.
Country of Origin Considerations
Origin is the most important financial variable for furniture importers because of the combination of Section 301 tariffs and AD/CVD orders. The base rate is nearly irrelevant compared to the additional tariff layers.
China: China is the world's largest furniture exporter, but Section 301 tariffs at 25% plus AD/CVD orders on bedroom furniture have significantly eroded its cost advantage. Many importers have shifted production to Vietnam, Indonesia, India, and Mexico. However, China remains competitive for categories without AD/CVD exposure (office furniture, metal furniture, lamps) if the importer can absorb the Section 301 rate.
Vietnam: Vietnam has become a primary alternative to China for furniture manufacturing. However, importers should be aware that AD/CVD orders on certain Vietnam-origin furniture exist, and CBP actively investigates transshipment through Vietnam of Chinese-origin furniture. Genuine Vietnamese manufacturing avoids Section 301 tariffs but may face its own AD/CVD exposure.
USMCA (Mexico and Canada): Furniture manufactured in Mexico or Canada can qualify for duty-free USMCA treatment. Given that the base rate is already free for most furniture, the USMCA benefit is primarily in avoiding Section 301 tariffs for products with components sourced from China. See our USMCA rules of origin guide.
India, Indonesia, Malaysia: These countries have emerged as significant furniture suppliers without Section 301 or major AD/CVD exposure. They offer a middle path for importers seeking to diversify away from China and Vietnam.
Common Classification Mistakes
Confusing "Furniture" with "Parts of Furniture"
Chapter 94 distinguishes between complete furniture and parts of furniture. A table top imported without legs may classify as a part of furniture, not as a complete table. The duty treatment for parts can differ from the complete article. Additionally, some importers attempt to import disassembled furniture as "parts" to manage AD/CVD exposure, which CBP scrutinizes closely. If the imported components, when combined, constitute a substantially complete article of furniture, CBP will classify them as the complete article.
Misclassifying Material Composition
Chapter 94 distinguishes between wooden, metal, plastic, and other materials. Furniture made from composite materials (particle board, MDF, plywood) classifies as wooden furniture. Metal-framed furniture with a wooden top may classify based on the frame material or the essential character of the article. Getting the material classification wrong can affect AD/CVD exposure (which is product-specific) and, for China-origin goods, the applicable Section 301 rate.
Overlooking the Bedroom Furniture AD/CVD Scope
The AD/CVD order on wooden bedroom furniture from China has a specific scope definition. Not all bedroom furniture is covered, and not all wooden furniture used in bedrooms falls within the order's scope. Nightstands, dressers, wardrobes, and beds are generally in-scope. Office desks used in a bedroom are generally out-of-scope. Importers must compare their product against the specific Commerce Department scope determination, not make assumptions based on where the furniture will be used.