The tariff picture for US buyers importing furniture from China is complicated by overlapping measures — and most summaries online are either outdated or incomplete. This post sets out the actual rates in effect as of early 2026, including the anti-dumping orders that most content ignores entirely.
If you’re a US buyer importing furniture from China, you’re dealing with at least three separate tariff mechanisms that can apply simultaneously — and on top of those, two specific furniture categories carry anti-dumping and countervailing duty orders that most tariff guides don’t even mention. The anti-dumping rates on those categories dwarf every other tariff in this post. Getting these details right before you place an order isn’t optional.
This post covers what’s actually in place as of early 2026: the Section 301 baseline, the Section 232 furniture-specific tariffs, the post-IEEPA global tariff situation, and — critically — the anti-dumping and countervailing duty orders on wooden bedroom furniture and kitchen cabinets that carry rates up to 262% for non-qualifying companies.
“The tariff that surprises buyers most isn’t Section 301 or Section 232. It’s the anti-dumping order on wooden bedroom furniture — a 216% China-wide rate that’s been in place since 2005 and is still fully active. Most buyers have never heard of it until a customs broker mentions it.”
— Sorse Sourcing Team, FoshanLayer 1: Section 301 tariffs — the baseline
Section 301 tariffs were imposed starting in 2018 under the Trade Act of 1974 in response to China’s intellectual property and technology transfer practices. Most furniture falls under HTS Chapter 94 (furniture, bedding, lamps). The rate for most furniture under Section 301 is 7.5% — not 25% as is sometimes reported. Furniture was placed on List 3, which was originally set at 25% but reduced to 7.5% as part of the Phase One trade deal in February 2020. That reduction remains in place.
A smaller number of specific furniture-adjacent products in Chapter 94 attract 25% under Lists 1 or 2, but for standard furniture categories — sofas, beds, tables, chairs, wardrobes, case goods — the Section 301 rate is 7.5% on top of the MFN (Most Favoured Nation) base rate. MFN base rates for furniture are typically 0%–5.3% depending on the specific HTS subheading.
Layer 2: Section 232 tariffs on wood furniture and cabinets (October 2025)
On September 30, 2025, President Trump issued a proclamation under Section 232 of the Trade Expansion Act of 1962, imposing new tariffs specifically on upholstered wooden furniture, kitchen cabinets, and bathroom vanities, effective October 14, 2025. The stated basis was national security — protecting the US domestic wood products and furniture manufacturing sector.
The rates as imposed, and their current status:
| Category | Section 232 rate (Oct 14, 2025) | Planned increase (Jan 1, 2026) | Current status (as of Mar 2026) |
|---|---|---|---|
| Upholstered wooden furniture (sofas, upholstered chairs, etc.) | 25% | 30% | Increase paused — 25% remains in effect until Jan 1, 2027 |
| Kitchen cabinets and bathroom vanities | 25% | 50% | Increase paused — 25% remains in effect until Jan 1, 2027 |
| Softwood lumber and timber | 10% | — | 10% in effect |
On December 31, 2025, the White House paused the planned January 2026 rate increases by Executive Order, keeping both upholstered furniture and cabinets/vanities at 25% until at least January 1, 2027. The planned escalation to 30% (upholstered) and 50% (cabinets/vanities) may still occur from 2027 — or may be adjusted through ongoing trade negotiations.
Important: these Section 232 tariffs apply to all countries of origin, including Vietnam and Canada — not just China. A buyer moving production from China to Vietnam to avoid Section 232 faces the same 25% rate on upholstered furniture and cabinets. This significantly weakens the tariff arbitrage argument for Vietnam in these specific categories.
Layer 3: The post-IEEPA tariff situation (February 2026)
Throughout 2025, the Trump administration imposed a series of tariffs on China under the International Emergency Economic Powers Act (IEEPA). The most relevant for furniture buyers were a 10% “reciprocal” tariff and a 10%–20% “fentanyl” tariff. These layered on top of Section 301 and Section 232, creating combined rates that at times exceeded 45% on affected goods.
On February 20, 2026, the US Supreme Court ruled 6-3 that IEEPA does not authorise tariffs, striking down the IEEPA tariffs. The same day, President Trump announced a 10% global tariff on nearly all imports under Section 122 of the Trade Act of 1974, effective February 24, 2026, scheduled to last 150 days (expiring approximately mid-July 2026) unless extended by Congress.
Separately, under the US-China tariff truce agreed in November 2025 (effective through November 10, 2026), the fentanyl-related IEEPA tariff on China had already been reduced from 20% to 10%. That deal also suspended China’s retaliatory tariffs on US agricultural goods.
Layer 4: Anti-dumping and countervailing duties — the most important layer most buyers miss
Anti-dumping (AD) and countervailing duty (CVD) orders are separate from Section 301 and Section 232. They’re imposed by the US Department of Commerce following investigations into whether specific Chinese industries are selling below cost (dumping) or receiving illegal government subsidies. For furniture importers, two active orders are critically important:
Wooden bedroom furniture — AD order A-570-890
An anti-dumping duty order on wooden bedroom furniture from China has been in place since 2005 and was continued following a five-year sunset review in September 2022 (and again under review in 2026). This is one of the longest-running AD orders in US trade history. Key facts:
Wooden cabinets and vanities — AD order A-570-106 and CVD order C-570-107
Separate anti-dumping and countervailing duty orders on wooden cabinets, vanities, and components from China were imposed in April 2020 and were continued in September 2025 following a five-year sunset review (Federal Register, September 17, 2025). These orders apply to kitchen cabinets, bathroom vanities, and components thereof.
What this means category by category
| Furniture category | Section 301 | Section 232 | Anti-dumping / CVD | Practical position |
|---|---|---|---|---|
| Wooden bedroom furniture (beds, wardrobes, dressers) | 7.5% | None | AD: 216.01% (China-wide rate) | Non-viable for US market unless factory has separate AD rate |
| Kitchen cabinets and bathroom vanities | 7.5% | 25% | AD: 0%–262.2% + CVD | Highly restricted — factory AD rate is critical |
| Upholstered wooden furniture (sofas, chairs) | 7.5% | 25% | None | Significant burden — ~42–48% combined. Viable depending on margin |
| Solid wood dining tables and chairs | 7.5% | None | None | Moderate — ~17–22% combined (+ temporary Sec. 122) |
| Metal office furniture and seating | 7.5% | None | None | Lower — manageable burden for most importers |
| Outdoor aluminium furniture | 7.5% | None | None | Lower — viable for most US buyers |
| Hotel and commercial FF&E (non-upholstered) | 7.5% | None (most) | Depends on category | Generally manageable — confirm category by category |
Is Vietnam actually a solution?
One of the most common responses to US tariffs on Chinese furniture has been to move production to Vietnam. The reality in 2026 is more complicated than the arbitrage argument suggests:
- Section 232 applies to Vietnam equally: The 25% Section 232 tariff on upholstered furniture and kitchen cabinets applies to all countries, including Vietnam. A buyer who moved cabinet production from China to Vietnam to avoid Section 232 is still paying 25%.
- No AD/CVD on Vietnamese bedroom furniture: This is the genuine advantage Vietnam has over China for US buyers — wooden bedroom furniture from Vietnam is not subject to the 216% AD order. For this specific category, Vietnam is a credible alternative if the factory can meet quality and specification requirements.
- Vietnam’s own tariff risk: Vietnam faced proposed reciprocal tariffs of up to 46% during 2025, and while these are currently suspended under Section 122, ongoing Section 301 investigations could result in new Vietnam-specific tariffs in 2026 or 2027. Vietnam’s tariff security is not guaranteed.
- Supply chain and capability limitations: Vietnam’s furniture sector is strong in upholstered seating and basic bedroom furniture but does not match Foshan’s range, customisation capability, or manufacturing depth across all furniture categories.
What this means for non-US buyers
All of the above — Section 301, Section 232, Section 122, and the AD/CVD orders — are US-specific import measures. Buyers from Australia, the UK, Europe, the Middle East, Africa, and most of Asia are entirely unaffected. For these markets, which represent the majority of international furniture procurement, China’s position as the world’s dominant furniture manufacturing hub is unchanged, and none of these tariffs apply to your landed cost calculation.
Practical steps for US buyers currently sourcing from China
- Confirm the correct 10-digit HTS code for every product line — tariff rates vary at the subheading level and misclassification creates compliance and cost risk
- For wooden bedroom furniture: ask every factory directly whether they have a separate AD rate (order A-570-890) and what that rate is — without this, you face the 216.01% China-wide rate
- For kitchen cabinets and vanities: same question for AD order A-570-106 and CVD order C-570-107 — rate exposure ranges from 0% to 262.2% depending on the exporter
- For upholstered furniture and cabinets: model full landed cost including Section 232 (25%) + Section 301 (7.5%) + MFN + Section 122 (10%, temporary through ~July 2026)
- If you paid IEEPA tariffs during 2025, consult your customs broker about refund eligibility through CBP’s ACE portal
- Check USTR’s Section 301 exclusion list for your specific HTS codes — exclusions on 178 products are active through November 10, 2026
- Work with a licensed US customs broker to classify goods, calculate accurate duty exposure, and stay current as tariff policy continues to evolve
The honest summary
The US tariff environment as of early 2026 has created genuinely difficult conditions for two specific furniture categories sourced from China: wooden bedroom furniture (due to the long-standing AD order carrying a 216% China-wide rate) and kitchen cabinets/vanities (AD/CVD plus Section 232, with combined rates that can exceed 300% for non-reviewed exporters). These aren’t headline tariff numbers — they’re operational reality for buyers in those categories, and sourcing from China for the US market simply doesn’t work without a factory that has been individually reviewed and assigned a low separate AD rate.
For other furniture categories — upholstered seating, dining furniture, metal office furniture, outdoor furniture, commercial hospitality FF&E — the tariff burden is real but manageable for most business models, particularly now that the IEEPA escalation has been removed and the planned Section 232 increases have been delayed until 2027.
And for buyers outside the US: none of this affects you. China’s supply chain remains what it’s always been for non-US markets — the world’s most competitive furniture manufacturing ecosystem, with no equivalent tariff burden on your destination market.
If you’re working through the tariff calculation for a specific category or project, contact us. We work with buyers across all destination markets and are happy to help you understand which categories and factories make sense for your situation.
Sourcing furniture for the US market or any international destination? We handle factory selection, compliance documentation, and container consolidation from Foshan — and we’ll flag AD exposure before you commit.
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