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DutyCompare

Import Duty on Wooden Furniture

The US general (MFN) import duty rate for Wooden Furniture (HTS 9403.60.40.00) is Free, per USITC HTS release 2026HTSRev22. This is a planning estimate: Section 301, Section 232, AD/CVD, quotas and MPF/HMF are excluded and must be added separately.

Wooden furniture enters duty-free. On this category the base rate contributes nothing and the whole landed cost comes from elsewhere.

Free duty range2 HTS linesMPF floor and cap appliedNo signup
Live estimate — results update as you type
Transaction value of the goods. US customs value excludes international freight.
Defaults to the most common rate in this category. Change it to your HTS line.
0 unless a Section 301 list covers your code and origin. Verify against the official source.
0 unless the product is in Section 232 scope. Do not add 232 and 301 blindly; check the interaction rule.
Total duty and fees —
Build-up on the entered customs value
Base duty (MFN)—
Section 301 layer—
Section 232 layer—
Merchandise processing fee—
Harbor maintenance fee—

Planning estimate. Anti-dumping and countervailing duty, quotas, unclaimed exclusions and agency requirements are not included. Verify the HTS line at USITC HTS, verify line 9403.60.40.00 and confirm with a licensed customs broker before you file.

HTS lines and general duty rates

Read from the USITC Harmonized Tariff Schedule, release 2026HTSRev22. USITC HTS, verify line 9403.60.40.00.

US general (MFN) import duty rates by HTS line for Wooden Furniture, from USITC HTS release 2026HTSRev22
HTS code Description General rate Special rate (FTA)
9403.60.40.00Bent-wood furnitureFree
9403.60.80OtherFree

What changes by country of origin

The MFN rate is the same regardless of where the goods are made. Everything below it is not.

Origin comparison for Wooden Furniture
Origin Base rate US preference What else attaches
ChinaMFN rate aboveNo US preference on these codesSection 301 lists 1-4A apply to most consumer goods on top of MFN; the 2026 forced-labor 301 action adds a further layer.
VietnamMFN rate aboveNo US preference on these codesNo Section 301 list duty. The 2026 forced-labor 301 action applies. No US FTA, so MFN is the base.
IndiaMFN rate aboveNo US preference on these codesNo Section 301 list duty and no US FTA. Forced-labor 301 applies. GSP expired, so MFN is the base.
ThailandMFN rate aboveNo US preference on these codesNo Section 301 list duty and no US FTA. Forced-labor 301 applies.
IndonesiaMFN rate aboveNo US preference on these codesNo Section 301 list duty and no US FTA. Forced-labor 301 applies.
MexicoMFN rate aboveNo USMCA line on these codesUSMCA: duty-free when the goods meet the rules of origin and the preference is claimed. MFN applies otherwise.

Free-trade programs named on the lines in this group: none. A preference only applies when the goods meet that program's rules of origin and the claim is made on entry. This page does not estimate Section 301 list rates or anti-dumping duty; enter the applicable Section 301 rate in the calculator yourself and verify current list coverage and exclusions at the USTR exclusion notices.

What decides the rate

Both lines in 9403.60, bent-wood furniture and other wooden furniture, carry a Free general rate. So a wooden furniture importer gets no signal at all from the MFN column. What decides the bill is the Section 232 treatment of wood products, the Section 301 position for the origin, and freight — furniture is bulky, so HMF at 0.125% rides on a large value.

Where this goes wrong

Furniture knocked down for shipment is still furniture. Parts of furniture are classified separately and can carry a different rate, so a flat-pack order needs the line split checked.

Inputs and assumptions

Values used on this page
ItemValueNote
Duty rate sourceUSITC HTS, release 2026HTSRev22Read at build time from the official schedule export. The general rate column.
Rate range in this categoryFree across 2 linesThe spread within one product category is the reason a category average is not usable.
MPF0.3464% of entered value, min $34.58, max $670.86CBP User Fee Table, FY2027. The ad valorem rate is statutory; the floor and cap are adjusted each October.
HMF0.125% of entered value, ocean cargo onlyCBP User Fee Table. Not charged on air freight.
Customs valueTransaction value, normally the price paid for the goodsFreight and insurance are not part of US customs value, unlike CIF jurisdictions.

Questions this page answers

Is wooden furniture duty-free in the US?

The general rate is Free on both lines in 9403.60. That means the schedule gives no guidance on cost, and the landed cost is driven by Section 232 treatment of wood products, Section 301 by origin, and freight.

Does flat-pack furniture classify differently?

Unassembled furniture is still furniture. Parts of furniture are separate headings, so a flat-pack order needs the line split checked rather than assumed.

Does this estimate include anti-dumping duty?

No. Anti-dumping and countervailing duty are case-specific and can exceed every other layer combined, so they are outside the estimate by design. The calculator covers base duty, the Section 301 and 232 layers you enter, the merchandise processing fee and the harbor maintenance fee.

Related pages

Landed cost calculatorAdd MPF and HMF to any duty rate. Origin and transshipmentWhy the last assembly step may not change the duty. Methodology and sourcesWhich schedule release these rates come from.

Data release: 2026HTSRev22. Content as of November 10, 2026. Found an error? Tell us and it gets corrected.