Furniture: tariff refund exposure
Furniture and home goods, wooden and metal, office and residential, are dominated by China sourcing and were pulled into Section 301 despite many lines carrying a 0% base rate. That combination (no base duty, but a 25% add-on) means furniture importers often paid tariff-driven duties they may not realize are potentially reviewable.
Do furniture importers qualify?
You likely have a reviewable claim if the following are true.
- You were the Importer of Record on the customs entries
- You imported into the U.S. in 2025 or 2026
- You sourced from China or other tariff-affected countries
- Your entries carried Section 301 or IEEPA duties
Example goods & HTS categories
Illustrative lines commonly seen in this category, verify your own against the official HTS.
| HTS code | Example goods | Base duty | Section 301 |
|---|---|---|---|
| 9403.30.80 | Wooden office furniture | 0% | +25% likely |
| 9401.61.60 | Upholstered wooden seats | 0% | +25% likely |
| 9403.20.00 | Metal furniture (other) | 0% | +25% likely |
Illustrative HTS lines and rates for planning only, not a determination for your specific goods. Check the official USITC HTS or use our HTS lookup.
Related reading
Section 301 Tariffs: A Plain-English Guide for Importers
What Section 301 tariffs are, which goods they hit, and how importers of China-origin products can recover overpaid duty.
IEEPA vs Section 301: Which of Your Duties Are Refundable?
IEEPA and Section 301 are two different tariff regimes, and both can be refundable. Here is how they compare and why importers review them together.
Do your furniture entries qualify?
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