Most Chinese office furniture entering the US in 2026 pays a 37.5% duty stack: 25% under Section 301 plus a 12.5% Section 301 forced-labor duty. Upholstered furniture inside Section 232 scope pays 50%. Before freight, expect customs charges near 38% of FOB. Three variables decide your real cost: the HTS line, the entry date and who controls the import.
How much duty does Chinese office furniture pay in 2026?
The old shortcut — “furniture is 25%” — is obsolete. Duty is layered by legal authority, and each layer has its own scope rules.
| HTS line (example) | Product | MFN | Section 301 (China) | Forced-labor 301 | Section 232 | All-in |
|---|---|---|---|---|---|---|
| 9403.30.80.90 | Wooden office furniture | Free | 25% (List 3) | 12.5% | — | 37.5% |
| 9401.30.00 | Swivel task chairs | Free | 25% (List 3) | 12.5% | — | 37.5% |
| 9401.61.40.11 | Upholstered wood-frame chairs | Free | 25% (List 3) | Exempt | 25% | 50% |
Classification is the largest lever. A task chair that swivels and adjusts in height sits in 9401.30; a fixed upholstered chair can sit in 9401.61 and pick up Section 232. Two catalogue look-alikes can differ by 12.5 points at the border. Before a large order, get a written classification opinion or a CBP binding ruling.
What changed under Section 301, Section 232 and de minimis?
Section 301 remains the bedrock: Lists 1–3 at 25%, List 4A at 7.5%. USTR opened a second four-year review on May 6, 2026 (91 FR 24636), and the product exclusions some importers rely on run only to November 10, 2026.
A new layer arrived on July 24, 2026. USTR’s forced-labor action added 12.5% to Chinese-origin goods under Section 301 (91 FR 47318). It exempts goods already subject to Section 232, which is why the upholstered line trades the 12.5% for 232.
Section 232 on timber and lumber has applied since October 14, 2025: 10% on softwood lumber and 25% on certain upholstered furniture. A December 31, 2025 proclamation postponed the scheduled rise to 30% by one year, so the 25% holds through 2026 and steps up on January 1, 2027 unless changed again.
Cost models from 2025 are also out of date. The Supreme Court struck down the IEEPA tariffs on February 20, 2026; a brief Section 122 tariff replaced them, and the forced-labor action replaced that in July.
De minimis is gone too. The $800 exemption was suspended for all countries on August 29, 2025 under Executive Order 14324 (90 FR 42418), and the Court of International Trade upheld the suspension in August 2026. Samples and spare parts now pay duty, fees and brokerage, and splitting orders under $800 no longer avoids duty.
What does landed cost include, and who pays under FOB, DAP and DDP?
| Cost element | Basis | 2026 note |
|---|---|---|
| Product price | FOB or EXW | Supplier invoice |
| Freight and insurance | Per shipment | Ocean, air or rail; volatile |
| Duty | HTS rate + 301 + 232 | 37.5% or 50% on the lines above |
| Merchandise Processing Fee | 0.3464% of entered value | $34.58 minimum, $670.86 maximum per entry from October 1, 2026 |
| Harbor Maintenance Fee | 0.125% of cargo value | Ocean imports only |
| Brokerage, ISF, drayage, terminal fees | Per entry or container | Varies by port |
A $50,000 FOB shipment of wooden office furniture at 37.5% pays $18,750 in duty, $173.20 in MPF and $62.50 in HMF — $18,985.70, or 38.0% of FOB, before freight. The same value in Section 232 scope at 50% pays $25,235.70, or 50.5%.
Incoterms decide who clears and who carries duty risk. Buyers routinely misread DAP as duty paid.
| Term | Clears customs | Pays duty and fees | Risk transfers | Practical note |
|---|---|---|---|---|
| FOB Shenzhen/Guangzhou | Buyer | Buyer | When goods load at origin | Wenyi’s standard term; buyer needs an IOR and bond |
| DAP | Buyer | Buyer | At named destination | Delivery, not duty payment |
| DDP | Seller | Seller | After delivery at destination | Seller prices duty in; confirm who holds the IOR and bond |
DDP concentrates risk: the seller may not be the importer of record, and US product-safety duties do not transfer with the Incoterm. FOB with a reliable broker is easier to audit.
What should a tariff adjustment clause say?
If your supplier quotes a 90-day price and duty changes on day 30, someone absorbs the difference. A written clause prevents the argument.
- Trigger. Any change in rate, scope or new Section 232/301 action after the quote date, including the January 1, 2027 Section 232 step-up.
- Formula. Pass through the change on the entered customs value, not retail price, with CBP Form 7501 as evidence within 10 business days.
- Entry date, not order date. Duties are assessed at entry; state which entry dates the adjustment covers.
- Cap and exit. Cap the pass-through, with a penalty-free exit above the cap.
- Quote validity. 30 days is reasonable; use 7–14 days during active proceedings and print the validity date on the quotation. If you quote in USD but cost in RMB, add an exchange-rate band.
Material substitution, such as a metal frame instead of wood, is legitimate. Reclassifying to cut duty without a written basis is not.
Frequently asked questions
Do all Chinese office chairs pay 37.5%?
No. Swivel task chairs in 9401.30 and wooden office furniture in 9403.30 pay 37.5%, upholstered goods in Section 232 scope pay 50%, and lines outside the Section 301 lists pay less.
Is de minimis still available for samples?
No. The $800 exemption has been suspended for all countries since August 29, 2025 and was upheld by the Court of International Trade in August 2026.
Can we avoid Section 232 by importing parts?
Sometimes, but not by assumption. Parts carry their own classifications and may be covered by other actions. Have your broker price the finished good and the knock-down version.
Which Incoterm should a first-time US buyer use?
FOB with a licensed customs broker. It keeps clearance and duty visibility with the importer, which matters when rates change mid-project.
How long should a furniture quote be valid?
Thirty days is standard; 7–14 days during active proceedings, with a tariff adjustment clause.
Sources
- USTR, Section 301 China investigation and actions — https://ustr.gov/issue-areas/enforcement/section-301-investigations/section-301-china/section-301-investigation-and-actions (accessed November 4, 2026)
- Federal Register, second four-year review, 91 FR 24636 — https://www.federalregister.gov/documents/2026/05/06/2026-08806/initiation-of-second-four-year-review-process-chinas-acts-policies-and-practices-related-to (accessed November 4, 2026)
- Federal Register, Section 301 forced-labor action, 91 FR 47318 — https://www.federalregister.gov/d/2026-15181 (accessed November 4, 2026)
- White House, timber and lumber proclamation, September 29, 2025 — https://www.whitehouse.gov/presidential-actions/2025/09/adjusting-imports-of-timber-lumber-and-their-derivative-products-into-the-united-states/ (accessed November 4, 2026)
- Hong Kong Trade and Industry Department, circular 1/2026 on the postponement — https://www.tid.gov.hk/en/tradecircular/2026/ci012026.html (accessed November 4, 2026)
- Federal Register, de minimis suspension, 90 FR 42418 — https://www.federalregister.gov/documents/2025/07/30/2025-16802/notice-of-implementation-of-the-presidents-executive-order-14324-suspending-duty-free-de-minimis-treatment-for-all-countries (accessed November 4, 2026)
- TaxProf Blog, CIT upholds the de minimis suspension, August 2026 — https://taxprofblog.aals.org/2026/08/15/cit-upholds-trumps-suspension-of-the-de-minimis-tariff-exemption/ (accessed November 4, 2026)
- Federal Register, customs user fees for FY 2027, 2026-15530 — https://www.federalregister.gov/documents/2026/07/31/2026-15530/customs-user-fees-to-be-adjusted-for-inflation-in-fiscal-year-2027 (accessed November 4, 2026)
- Gateway Lines, HTS 9403.30.80.90 duty stack — https://tariff.gatewaylines.com/hts/9403308090 (accessed November 4, 2026)
- Gateway Lines, HTS 9401.61.40.11 duty stack — https://tariff.gatewaylines.com/hts/9401614011 (accessed November 4, 2026)
- Dutiable, HTS 9401.30.00 swivel chairs — https://dutiable.io/hts/9401-30-00 (accessed November 4, 2026)
See the seating range and certifications page for US project specifications; duty questions for a configuration go through the quote request form.
Last updated: November 2026
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Wenyi Editorial Team
The in-house content and engineering team at Wenyi Office Furniture (Dongguan Guanzhi Furniture Co., Ltd.). We write about office ergonomics, furniture standards, sourcing and workplace design based on 20 years of manufacturing experience in Dongguan, China.