INTERNATIONAL TRADE LAW
How to Import Furniture: U.S. Rules & Duties

To import furniture into the United States, you classify it under HTS Chapter 94 and pay the duty, clear it through a formal customs entry, and meet the federal product rules that apply — TSCA formaldehyde certification for composite wood, CPSC flammability standards for upholstered pieces, and a Lacey Act declaration for wood. Furniture looks like a simple consumer good, but it sits at the intersection of Customs and Border Protection (CBP) and at least three other federal agencies. Missing one of those requirements is what turns a routine shipment into a detention, a penalty, or a refused entry.
Classify the Furniture and Calculate Duty
Furniture is classified in Chapter 94 of the Harmonized Tariff Schedule (HTS). The 10-digit HTS code fixes the duty rate and signals which agency requirements apply. Getting the code right is the foundation of the entry — an aggressive or careless classification is one of the fastest ways to draw a CBP penalty for the difference in duties plus interest.
Two duty issues hit furniture importers hardest. First, antidumping and countervailing duty (AD/CVD) orders apply to certain Chinese furniture — notably wooden bedroom furniture, and separately wooden cabinets and vanities — and those orders remain in force after recent administrative and sunset reviews. AD/CVD rates are set per producer and change with each review, so they can dwarf the ordinary duty and must be checked before you commit to a Chinese supplier. Second, regular tariff and trade-remedy rates change frequently; confirm the current rate for your specific HTS code and country of origin at the time of entry rather than relying on a number from a prior shipment.
Clear a Formal Customs Entry
Commercial furniture shipments clear through a formal customs entry: you (typically through a licensed customs broker) file the entry, post a customs bond, and pay duties and fees. Plan on a broker and a bond as standard costs of importing furniture.
One change worth flagging: the $800 de minimis exemption that previously let low-value parcels enter duty-free was suspended for commercial shipments in 2025 (first for China and Hong Kong in early 2025, then globally effective August 29, 2025). For furniture this is largely academic — commercial furniture shipments almost always exceed any de minimis figure and require formal entry regardless — but it ended the practice of splitting low-value parcels to avoid duty. Treat formal entry and duty as the default for any furniture you import.
Meet the Federal Product Requirements
This is where furniture importers get caught. Beyond CBP, several agencies regulate furniture sold in the U.S., and the obligation falls on the importer:
| Requirement | Applies to | What you must do |
|---|---|---|
| TSCA Title VI (EPA, 40 CFR Part 770) | Composite wood — hardwood plywood, MDF, particleboard, and finished goods containing them | Ensure products are third-party certified to TSCA Title VI / CARB Phase II emission limits and properly labeled |
| CPSC flammability (16 CFR Part 1640) | Upholstered furniture | Comply with TB 117-2013 smolder standard for items made or imported on/after June 25, 2021; carry the required compliance label |
| Lacey Act declaration (APHIS) | Furniture containing wood/plant material | File a declaration listing the species’ scientific name, value, quantity, and country of harvest |
| AD/CVD orders (Commerce/CBP) | Wooden bedroom furniture, cabinets & vanities from China | Verify whether an order and which producer rate applies before ordering |
A few specifics worth internalizing. TSCA Title VI requires that regulated composite-wood furniture be certified by a third party to U.S. emission limits (set at the same level as California’s CARB Phase II) and labeled as compliant. CPSC’s upholstered-furniture rule adopts California’s TB 117-2013 smolder-resistance test and requires the statement “Complies with U.S. CPSC requirements for upholstered furniture flammability” on the product. The Lacey Act declaration requirement covers wood furniture in HTS Chapter 94 and was expanded again under the agency’s Phase VII rollout that began December 1, 2024, so pieces that never needed a declaration before may need one now.
Protect Yourself in the Supplier Contract
The importer of record bears the legal responsibility for all of the above, even when the supplier “handles everything.” Push the obligations upstream contractually: require the manufacturer to provide TSCA Title VI certificates, CPSC-compliant construction and labeling, and the species and harvest-country data you need for the Lacey Act declaration. Fix the Incoterms rule so responsibility for export packing, freight, and risk of loss is unambiguous, and tie a portion of payment to passing your incoming inspection. A supplier in another country is hard to sue; documentation and leverage at the point of payment are your real protection.
Frequently Asked Questions
What duties will I pay to import furniture?
You pay the ordinary HTS duty for the furniture’s classification and country of origin, plus any antidumping/countervailing duties that apply (notably on Chinese wooden bedroom furniture and wooden cabinets and vanities). Because rates change and AD/CVD rates are producer-specific, confirm the current numbers for your exact HTS code and supplier before ordering.
Does imported furniture have to meet U.S. safety standards?
Yes. Composite-wood furniture must meet EPA’s TSCA Title VI formaldehyde limits and be certified and labeled; upholstered furniture must meet the CPSC’s flammability standard (16 CFR Part 1640) and carry the compliance label. These obligations fall on the importer, not the foreign factory.
What is a Lacey Act declaration and do I need one for furniture?
The Lacey Act requires importers of many wood products — including furniture in HTS Chapter 94 — to file a declaration identifying the plant species (scientific name), value, quantity, and country of harvest. The list of covered products expanded under Phase VII starting December 2024, so confirm whether your specific item now requires a declaration.
Do I need a customs broker to import furniture?
You are not legally required to use one, but commercial furniture imports involve a formal entry, a customs bond, multi-agency requirements, and AD/CVD exposure. Most importers use a licensed customs broker, and a trade attorney for the classification and compliance strategy behind it.
Importing furniture means satisfying CBP plus EPA, CPSC, and APHIS — and the liability sits with you, the importer of record. Reidel Law Firm prepares flat-fee Import/Export Compliance Memos that pin down your classification, duty exposure, and agency obligations, with direct access to the attorney handling your matter — get a flat-fee import/export compliance memo before you place the order.


