Furniture, toys and miscellaneous / HTS 9403.20.00.35
Mechanically adjustable metal bed bases from China: 37.5% import duty
A worked example on a $10,000 commercial shipment of nonfoldable household metal adjustable bed or mattress bases exceeding specified width, length, and depth dimensions. Priced Sep 2, 2026 by the Gateway tariff engine, the same engine behind the calculator, with every active duty program stacked and every carve-out shown.
Effective duty rate
37.5%
All active programs stacked
Duties on $10,000
$3,750
Ad valorem duty amount
CBP fees
$47.14
MPF and HMF, ocean entry
Landed cost
$13,797.14
Goods, duties and fees
How the rate is built
Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.
| Program | Rate | Amount |
|---|---|---|
General rate of duty (Column 1) Official rate: Free 9403.20.00.35 | 0% | $0.00 |
Section 301 China (List 3) | 25% | $2,500.00 |
Section 301 forced labor This HTS appears on the 9903.05.88 exemption list for articles of civil aircraft (U.S. note 52(d)). That exemption depends on the END USE of the goods, which cannot be read from an HTS code, so the duty is charged here. If your entry qualifies, claim 9903.05.88 and this 12.5% does not apply — confirm with your customs broker. 9903.05.31 | 12.5% | $1,250.00 |
Effective duty rate | 37.5% | $3,750.00 |
Notes for this line
- Section 301 China tariff (List 3) adds 25% to this product.
- Section 301 forced labor (9903.05.31) adds 12.5% on all products of this origin.
- Possible conditional exemption from Section 301 forced labor (not auto-applied): This HTS appears on the 9903.05.88 exemption list for articles of civil aircraft (U.S. note 52(d)). That exemption depends on the END USE of the goods, which cannot be read from an HTS code, so the duty is charged here. If your entry qualifies, claim 9903.05.88 and this 12.5% does not apply — confirm with your customs broker.
What changed on this lane
45% before the first entry below, 37.5% today.
- Feb 20, 2026IEEPA tariffs removed (SCOTUS)-20 pts
- Jul 24, 2026Section 301 forced labor: articles the product of China (U.S. note 52) added+12.5 pts
Official classification
9403.20.00.35Mechanically adjustable bed or mattress base, not foldable, having the characteristics of a bed or bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15 cm, and of a depth exceeding 8.89 cm
Other furniture and parts thereof › Other metal furniture › Household › Other › Mechanically adjustable bed or mattress base, not foldable, having the characteristics of a bed or bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15 cm, and of a depth exceeding 8.89 cm
Source: Harmonized Tariff Schedule of the United States, USITC, current revision. General rate of duty (Column 1) as published; Chapter 99 headings as listed in the table above.
More from China
Other lines importers price from the same origin.
Questions about this example
- What is the import duty on mechanically adjustable metal bed bases from China?
- On HTS 9403.20.00.35 the effective duty rate is 37.5% (0% general rate + 25% Section 301 + 12.5% forced labor). On a $10,000 customs value that is $3,750 in duty before CBP fees.
- Which tariff programs apply to HTS 9403.20.00.35 from China?
- Section 301 China (List 3) at 25%; Section 301 forced labor at 12.5% (9903.05.31).
- What does CBP charge on top of the duty?
- The Merchandise Processing Fee at 0.3464% of value, $34.64 here, subject to the statutory minimum and maximum. The Harbor Maintenance Fee at 0.125% on ocean entries, $12.50 here. Total government fees on this shipment: $47.14. Collected by U.S. Customs and Border Protection.
- Is this the exact amount my customs broker will collect?
- It is a planning estimate priced by the Gateway tariff engine on the assumptions shown: HTS 9403.20.00.35, China origin, $10,000 customs value, ocean transport. The entered classification, the appraised value, the entry date and any exclusion or program claim change the result, and antidumping or countervailing rates are exporter-specific. Run your own numbers in the calculator and confirm with a licensed broker.
Estimate for planning purposes only, priced on the assumptions stated above. Actual duties depend on the entered classification, the appraised value, the entry date and any program or exclusion claimed, and antidumping or countervailing rates are exporter-specific. Gateway Lines is not a licensed customs broker; confirm official determinations with one.