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Define the furniture before asking for a duty rate
A sofa, dining chair, wooden cabinet and mattress do not automatically share one tariff line. Give the broker the construction, materials, intended use, country of origin and whether goods arrive assembled or as parts. The current USITC — Harmonized Tariff Schedule ↗ is the starting point for classification. A supplier’s suggested code should be checked for the US entry.
Build an item schedule with model references and quantities. For a hotel package, distinguish seating, casegoods, mattresses and other furnishings rather than declaring the whole container simply as “hotel furniture.” This makes the customs estimate and product review more useful.
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Check the complete China-origin duty position
Ask the broker to identify the base tariff and any applicable additional China-origin measures or product-specific trade remedies. Rates can depend on the exact classification and entry circumstances. A single percentage advertised for “furniture from China” can miss material charges. Use current US Customs and Border Protection — importing basics ↗ alongside the tariff.
Request the assessment in writing, with the product code, origin, valuation assumptions and any additional provisions separated. Do not treat a low base tariff as the complete landed tax result, or a blank calculator duty field as an exemption.
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Match composite-wood evidence to the supplied product
Furniture containing regulated hardwood plywood, particleboard or medium-density fibreboard may fall within EPA TSCA Title VI requirements. Ask which panels are used and which certification, labelling and records apply to the actual goods. The US EPA — composite wood importer guidance ↗ explains responsibilities for importers, distributors and retailers.
Keep the specification and supporting records linked to the model and shipment. A test report for a different panel, supplier or construction is not enough to establish that the furniture being supplied meets the relevant requirements. Solid wood, panels and packaging should be identified separately.
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Review upholstered furniture and other product categories
For upholstered furniture within scope, review the federal flammability standard, applicable labelling and certification requirements. Use the US CPSC — upholstered furniture ↗ and ask for evidence appropriate to the finished item. Do not assume the same paperwork covers all chairs, sofas, children’s furniture or other product types.
A hotel purchasing specification may also include contractual performance requirements beyond customs clearance. Agree the intended use, upholstery, filling, finish and test evidence before production. Approval of appearance alone does not resolve product compliance.
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Agree the entry, freight and final delivery plan
Confirm the importer of record, customs broker, bond and any ocean filing responsibilities before booking. Ask the forwarder to separate international freight, destination handling, clearance and delivery. Establish who pays for examinations, storage or delays if they occur, and who receives the import records.
- Request packed volume, gross weight and carton counts, not only product dimensions.
- Check receiving access, unloading, assembly and a damage-reporting process.
- Keep potentially recoverable or separately payable taxes distinct from permanent cost comparisons.
Before dispatch, ask your local customs broker to confirm the classification, current measures, tax bases and product evidence for this exact furniture order. Put confirmed amounts into the import budget calculator. Its figures are estimates based on your inputs, not a live customs quotation for the United States.
CHECK THE ORIGINAL REFERENCES
Sources & further reading.
- USITC — Harmonized Tariff Schedule ↗
- US Customs and Border Protection — importing basics ↗
- US EPA — composite wood importer guidance ↗
- US CPSC — upholstered furniture ↗
- International Trade Administration — common trade documents ↗
- IPPC — ISPM 15 wood packaging ↗
Official source material is summarized for import planning. Product classifications, legal requirements, rates and provider charges must be checked for your actual order. Sources reviewed 15 October 2026.
