Furniture and Kitchen Cabinet Tariffs in 2027: 30% and 50% From January 1

Key dates

1. September 29, 2025

   Proclamation 10976 is signed: 10% on softwood timber and lumber, 25% on upholstered wooden furniture and 25% on kitchen cabinets and vanities, with increases to 30% and 50% set for January 1, 2026.

   Proclamation 10976, 90 FR 48127

2. October 14, 2025

   The duties start at 12:01 a.m. EDT for goods entered or withdrawn from warehouse. The United Kingdom, Japan and the European Union are capped from the same day.

   CBP CSMS #66492057

3. November 14, 2025

   South Korea is capped at 15% in total, Column 1 included.

   CBP CSMS #66987366

4. December 31, 2025

   Proclamation 11000 is signed, one day before the increases were due, and moves them to January 1, 2027.

   Proclamation 11000, 91 FR 1039

5. May 1, 2026

   Taiwan is capped at 15% in total, Column 1 included, for goods entered from this date.

   CBP CSMS #68762890

6. January 1, 2027

   Upholstered wooden furniture rises to 30%; kitchen cabinets, vanities and their parts rise to 50%. The United Kingdom, European Union and Japan caps continue under the proclamation's own terms.

   Proclamation 11000, clause 5

What changes on January 1, 2027

Proclamation 10976 put Section 232 national security tariffs on wood products from October 14, 2025: 25% on upholstered wooden furniture and 25% on kitchen cabinets and vanities, including parts imported for use in them. Clause 5 of the proclamation, as amended, raises the first to 30% and the second to 50% on January 1, 2027.

This is the second date set for the increase. The original proclamation scheduled it for January 1, 2026. Proclamation 11000, signed on December 31, 2025, one day before the increase was due, moved it to January 1, 2027. The proclamation keeps the higher rates off countries that reach an agreement with the United States on wood products, which is why five partners pay less (see below).

The duty is charged in addition to the regular duty, any Section 301 duty and any antidumping or countervailing duty. For goods that qualify for a free trade agreement, U.S. note 37 to chapter 99 says the wood duty is collected on top of the preferential rate, so goods of Mexico and Canada pay it too.

Sources: Proclamation 10976, 90 FR 48127 (Federal Register); Proclamation 11000, 91 FR 1039 (Federal Register); HTSUS chapter 99, U.S. note 37 (USITC)

Which products are covered

The tariff follows a closed list of HTS statistical lines in U.S. note 37. If your product is classified elsewhere, this duty does not apply to it.

• Upholstered wooden furniture: 25% today, 30% from January 1

  Upholstered seats with wooden frames, such as couches, sofas and chairs, under HTS 9401.61.4011 and 9401.61.4031 (chairs) and 9401.61.6011 and 9401.61.6031 (other seats). Upholstered teak seats (9401.61.20), seats for children and seats that are not upholstered (9401.69) are on other lines and are not covered.

• Kitchen cabinets and vanities: 25% today, 50% from January 1

  Completed wooden kitchen cabinets and vanities, and parts of them, under HTS 9403.40.9060 (kitchen cabinets designed for permanent installation), 9403.60.8093 (other wooden furniture, where vanities are classified) and 9403.91.0080 (parts of wooden furniture). Anything else entered under those three lines, such as wooden furniture that is not a vanity, goes under heading 9903.76.04 and owes no wood duty.

• Softwood timber and lumber: 10%, not changing

  Listed softwood logs, sleepers and sawn wood under heading 9903.76.01 stay at 10%. The January 1 increase does not touch them.

Sources: HTSUS chapter 99, U.S. note 37(d), (f) and (g) (USITC); CBP CSMS #66492057

Rates by country, today and from January 1

The total duty rate for each origin, priced live by the same engine as the calculator: the Column 1 rate, Section 301 and the Section 232 wood duty. Antidumping and countervailing duties and CBP fees are not included.

Priced on Household sofas, couches and other upholstered seats with wooden frames (HTS 9401.61.6011) and on Wooden kitchen cabinets designed for permanent installation (HTS 9403.40.9060); every covered line in a group carries the same Section 232 rate. * Korea and Taiwan are shown at their current 15% caps; no notice has yet confirmed how those caps apply from January 1. Updated every six hours.

Price upholstered wooden furniture in the calculatorPrice kitchen cabinets and vanities in the calculatorHTS 9401.61.6011 code pageHTS 9403.40.9060 code page

Five partners pay less, and the increase does not change that

Products of the United Kingdom pay their Column 1 rate plus 10% (heading 9903.76.20). Products of Japan, the 27 European Union member states, South Korea and Taiwan pay 15% in total, Column 1 included (headings 9903.76.21 to 9903.76.24). The covered lines carry a 0% Column 1 rate, so in practice that is 10% for the United Kingdom and 15% for the others.

For the United Kingdom, the European Union and Japan, Proclamation 10976 sets the caps notwithstanding its rate clauses, so they hold after January 1. The Korea and Taiwan caps come from separate notices that set no end date and do not mention the increase, and no notice has yet said how they apply from January 1. The table shows them at 15%, as the calculator charges today.

The caps follow the country of origin: goods made in China or Vietnam do not become British or Korean by passing through those countries.

Sources: Proclamation 10976, clause 7 (UK, EU and Japan); HTSUS headings 9903.76.20 to 9903.76.24 and U.S. note 37(h) to (m) (USITC); South Korea: 90 FR 55964 (Federal Register); Taiwan: 91 FR 31818 (Federal Register); CBP CSMS #66492057 (UK, EU and Japan)

China: Section 301 and antidumping duties come on top

Goods of China on these lines also pay the Section 301 duty of 25% (headings 9903.88.03 and 9903.88.04, U.S. note 20 to chapter 99), in addition to the Section 232 wood duty. The Section 301 forced-labor duty does not apply to these wood products (heading 9903.05.90). One Section 301 exclusion covers certain sofas under 9401.61.6011 of set dimensions through November 9, 2026.

Kitchen cabinets and vanities from China are also under antidumping and countervailing duty orders A-570-106 and C-570-107, in force since April 21, 2020 and continued in September 2025. The cash deposit depends on the exporter: for exporters without their own rate, the China-wide antidumping rate is 251.64% and the all-others countervailing rate is 18.17%. These deposits come on top of Section 232 and Section 301. The rate table above leaves them out because they depend on the exporter.

Cabinets put together in Vietnam or Malaysia can be covered too. In July 2024, Commerce ruled that cabinets combined there from Chinese doors, drawer fronts or frames, or their rails, stiles and panels, are Chinese in origin and inside the orders, while a cabinet whose only Chinese part is the toe kick is not. Cabinets from those two countries outside the orders enter without deposits subject to the importer and exporter certifications Commerce requires.

China Section 301 exclusions in force until November 9, 2026

Sources: HTSUS chapter 99, U.S. notes 20 and 52 (USITC); Antidumping order A-570-106, 85 FR 22126; Countervailing duty order C-570-107, 85 FR 22134; Continuation of the orders, 90 FR 44800; China-wide antidumping rate 251.64%, 91 FR 21788; All-others countervailing rate 18.17%, 90 FR 28995; Vietnam and Malaysia scope ruling, 89 FR 58110

What to check before January 1

• The entry date sets the rate, not the sailing date

  Duty is charged at the rate in effect at the time of entry (19 CFR 141.69). A container that leaves Asia in December and is entered in January pays the January rate. Goods entered into a bonded warehouse pay the rate in effect when they are withdrawn for consumption, and goods moving inland on an immediate transportation entry take the rate in effect when that entry was accepted at the first port.

• Check that the product is on a covered line

  The duty applies only to the HTS lines in U.S. note 37. If the classification is unclear, you can ask CBP for a binding ruling before you import (19 CFR Part 177). Pick the code that fits the product, never the one with the lower rate.

• Check the country of origin

  The capped rates apply to products of the United Kingdom, Japan, the European Union, South Korea and Taiwan. Declaring a capped country for goods made elsewhere is a false statement to CBP, with penalties of up to the full domestic value of the goods for fraud (19 U.S.C. 1592).

• Decide who pays the duty

  Under DDP terms the seller pays the import duty; under FOB or EXW the buyer does. If your contract runs past January 1, agree now which side carries the increase.

• A foreign-trade zone does not avoid it

  Covered goods admitted to a foreign-trade zone must be admitted in privileged foreign status (19 CFR 146.41) and pay the duty when they are entered for consumption.

• Price both dates

  Run your HTS code and origin in the calculator for today's rate, then use the table above for the rate from January 1.

Sources: 19 CFR 141.69 (rate in effect at time of entry); 19 CFR Part 177 (binding rulings); 19 U.S.C. 1592 (penalties for false statements); 19 CFR 146.41 (privileged foreign status); Proclamation 10976, clause 8 (foreign-trade zones)

Price it, ship it, and watch the date

Questions importers ask

Sources

• Proclamation 10976, 90 FR 48127 (Federal Register)
• Proclamation 11000, 91 FR 1039 (Federal Register)
• HTSUS chapter 99, U.S. note 37 (USITC)
• CBP CSMS #66492057
• CBP CSMS #66987366
• CBP CSMS #68762890
• South Korea: 90 FR 55964 (Federal Register)
• Taiwan: 91 FR 31818 (Federal Register)
• Antidumping order A-570-106, 85 FR 22126
• Countervailing duty order C-570-107, 85 FR 22134
• Continuation of the orders, 90 FR 44800
• China-wide antidumping rate 251.64%, 91 FR 21788
• All-others countervailing rate 18.17%, 90 FR 28995
• Vietnam and Malaysia scope ruling, 89 FR 58110
• 19 CFR 141.69 (rate in effect at time of entry)
• 19 CFR Part 177 (binding rulings)
• 19 U.S.C. 1592 (penalties for false statements)
• 19 CFR 146.41 (privileged foreign status)

Estimates and guidance only. Verify with a licensed customs broker before entry. Gateway Lines is not a customs broker, and nothing on this page is classification or valuation advice for a specific entry.