Customs classification kills margins. I’ve seen importers pay 25% duty on a product that should have been classified at 9.5%. The difference? How the product description was written on the commercial invoice.
Here’s what B2B furniture buyers need to watch in 2026.
HS Code Confusion: 9403 vs 9401
Furniture falls under Chapter 94. But the sub-headings matter enormously:
- 9403.30: Wooden office furniture — duty varies by country (US: 0%, EU: 2.7%)
- 9403.60: Other wooden furniture — US: 0%, but ADD/CVD may apply from China
- 9401.61: Upholstered seats with wooden frame — US: 0%, but Section 301 tariffs add 25% for China-origin
The same dining chair can be classified under 9401 or 9403 depending on whether customs views it as “seating” or “furniture.” Your broker’s interpretation matters.
Section 301 Workarounds That Actually Work
Legitimate options I’ve seen buyers use:
- Source from Vietnam (substantial transformation must happen there—not just assembly)
- Request exclusion if your product qualifies (check USTR exclusion lists quarterly)
- Restructure the BOM so the highest-value component originates outside China
What doesn’t work: shipping through a third country without real manufacturing. CBP has flagged multiple furniture transshipment schemes in 2025.
Documentation That Saves You at Audit
Keep these for every shipment: factory production photos with timestamps, material origin certificates, and a detailed BOM with country of origin per component. CBP audits can reach back 5 years.
One importer I know saved $340,000 in retroactive duties because they had photos proving substantial transformation in their Vietnam facility.
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