Furniture Tariff Tracker
The measures that move landed cost for Chapter 94 goods, in date order. We summarise; the official proclamations, CBP guidance and your broker decide.
1 January 2027 — U.S. Section 232 step-up
Countdown to 00:00 U.S. Eastern Time. The increase does not apply to partners that conclude an agreement covering wood products.
| Product (U.S.) | Now | From 1 Jan 2027 |
|---|---|---|
| Softwood timber & lumber | 10% | 10% |
| Upholstered wooden furniture | 25% | 30% |
| Kitchen cabinets, vanities & parts | 25% | 50% |
| United Kingdom origin (cap) | ≤10% | ≤10% |
| EU & Japan origin (cap incl. MFN) | ≤15% | ≤15% |
Timeline
Proclamation under Section 232
The U.S. President imposed national-security tariffs on timber, lumber and derivative products: 10% on softwood timber and lumber, and 25% on certain upholstered wooden products and on kitchen cabinets and vanities (including parts).
Duties take effect
Applied to goods entered for consumption from 12:01 a.m. EDT. Coverage is worldwide, with caps for the UK (10%) and for EU and Japanese goods (combined with MFN, not above 15%).
How it interacts with other duties
Covered wood products are exempt from the reciprocal IEEPA tariffs and the Canada/Mexico IEEPA tariffs, but Section 232 duties apply on top of any antidumping or countervailing duties. Drawback is available for these products.
Scheduled increase deferred one year
A new proclamation postponed the 1 January 2026 step-up to 1 January 2027, keeping 25% on upholstered furniture and on cabinets & vanities through 2026 while negotiations continue.
Scheduled: 30% upholstered, 50% cabinets & vanities
Unless revised, rates rise for origins without an agreement. Watch CBP's Cargo Systems Messaging Service (CSMS) for implementation guidance and HTS Chapter 99 numbers.
Next Harmonized System edition
The WCO's next HS revision is scheduled to enter into force in 2028. Expect code changes across many chapters; check whether your Chapter 94 lines are affected before re-ordering in late 2027.
Market context
~US$178 billion
CSIL's early estimate of international furniture trade in 2024, after a 9% contraction in 2023. CSIL expected trade to decline in 2025 amid tariff uncertainty.
US$41 billion
U.S. furniture imports in 2024 per CSIL — about a quarter of global imports. Residential furniture & bedding imports fell to about US$29.6B in 2025, down 12.7% (Home News Now).
~US$2.0 billion
India's Chapter 94 exports in FY2024-25, shipped to about 199 countries, with heading 94.03 the largest line.
Official sources to monitor
- White House presidential actions — proclamations and amendments
- U.S. Customs and Border Protection — Trade — CSMS messages and guidance
- USITC Harmonized Tariff Schedule — official U.S. tariff lines
- World Customs Organization — HS nomenclature
Summaries based on published analyses by Thomson Reuters, EY, Livingston International, Sandler Travis & Rosenberg and Expeditors, plus CSIL and Home News Now market data. Not legal advice.