Import duty on parts of furniture and parts thereof from China

Duty on a $10,000 entry of HTS 9403.99.90.45

Priced against measures version 2026-09-03. Estimates for planning only — U.S. Customs and Border Protection determines the final duty on your entry.

How much is the import duty on parts of furniture and parts thereof from China?

A shipment of parts of furniture and parts thereof classified under HTS 9403.99.90 and made in China currently pays a total of 50.00% in U.S. import duty. That total stacks 3 separate lines: the Column 1 general rate of Free (duty-free under the normal tariff), plus a Section 232 metals duty of 25.00% and a Section 301 China list duty of 25.00%. Additional duties compound on the same entered value, so the arithmetic is a sum of rates rather than a rate applied to a rate.

The duty stack, line by line

U.S. duty on this code is assembled from separate legal instruments, each with its own authority. Here is what each line on the entry is:

The base line is HTS 9403.99.90.45 itself at Free, the ordinary most-favoured-nation rate that applies to every origin with normal trade relations with the United States.

HTS 9903.82.09 adds 25.00% under Section 232, the national-security tariff on aluminium, steel and copper articles — it follows the article rather than the country, so changing origin does not remove it (engine label: "Section 232 metals Annex I-B (25%)").

HTS 9903.88.03 adds 25.00%: the Section 301 action against China, which charges an extra ad valorem duty on listed Chinese-origin goods on top of the normal rate — the engine's line reads "Section 301 China List 3".

Because a Section 232 line and a Section 301 line are both present, the two stack: 232 attaches to the article (its metal or automotive content), 301 attaches to the origin. Sourcing the same article from a different country removes the 301 exposure but usually leaves the 232 exposure exactly where it was.

Worked example: a $10,000 shipment

Take one ocean shipment of parts of furniture and parts thereof with an entered value of $10,000 — the customs value of the goods, before freight and insurance. At 50.00%, the duty is $5,000.00. Of that, $0.00 is the Column 1 duty and $5,000.00 is Chapter 99 additional duty. On top of the duty, the entry attracts a merchandise processing fee of $34.64 and, because it arrives by vessel, a harbor maintenance fee of $12.50. Duty and fees together come to $5,047.14, and the engine puts the landed cost of the goods at $15,047.14.

These are ad valorem rates, so a $100,000 entry of the same goods carries about $50,000 in duty, though MPF is capped per entry. Run your own value, entry date and HTS code through the tariff simulator for the same calculation against the same engine.

What changed, and when

The rate on this code has moved. Priced with an entry date of 15 October 2025, the same shipment would have paid 75.00%. Today it pays 50.00%, lower by 25.00 percentage points.

Between those two points sits the Section 122 balance-of-payments surcharge. Priced at 15 May 2026, inside the surcharge window, the same $10,000 entry would have paid 35.00% ($3,500.00), with the surcharge appearing as HTS 9903.03.01 at 10.00%. Section 122 ran from 24 February to 23 July 2026 and then expired by operation of law, so it does not apply to entries filed now. If you are reconciling a spring-2026 entry summary against a quote from today, that expired line explains most of the gap.

MPF, HMF and what else lands on the entry

Duty is not the whole bill to Customs. The merchandise processing fee is ad valorem with a statutory floor and ceiling per entry — $34.64 on this $10,000 example. The harbor maintenance fee is charged on vessel arrivals only, $12.50 here; the same shipment flown in would pay no HMF.

Not in any of these figures: antidumping and countervailing duties, excise taxes, quota charges, bond costs, and the freight and brokerage that make up the rest of your landed cost. AD/CVD is worth checking before you commit to a supplier — it is assessed on the producer and exporter, not just on the HTS code, and it can dwarf the tariff.

U.S. imports of 9403.99.90 from China

Between March and July 2026 the U.S. imported $871 million under HTS 9403.99.90 from the 55 origins in this dataset; $254 million of it — 29.2% — came from China, making China one of the larger suppliers on this subheading. The largest were China (29.2%), Mexico (23.3%), Malaysia (8.6%), Taiwan (6.7%) and Vietnam (6.1%).

Census also reports duty actually collected: entries of HTS 9403.99.90.45 from China paid an average effective duty of 38.50% of value over those months. That is below the 50.00% priced here, which usually means part of that volume entered before the current measures took effect, or entered under a preference, an exclusion or a different 10-digit line. Treat it as a sanity check on your own numbers, not a forecast of your entry.

If you are moving this cargo rather than just pricing it, our China to USA shipping route page covers transit times, ports and documentation on the lane itself, and our Furniture & Wood Commodities guide covers packing, classification and handling for this cargo type.

Planning around this number

Classification drives this: the page prices HTS 9403.99.90.45, the largest 10-digit line under 9403.99.90 for China by import value, and a neighbouring line in the same subheading can carry different Chapter 99 exposure. Entry date matters as much as origin — the gap between the dates above is a change in law, not in your goods.

Airlift USA does not hold a U.S. customs broker licence — customs entries are handled through our licensed broker network, and the broker of record makes the classification and origin calls. These figures are estimates for planning, produced by the same engine behind our tariff simulator; U.S. Customs and Border Protection determines the final duty on your entry.

The same shipment, priced on three entry dates

What HTS 9403.99.90.45 actually covers

Other furniture and parts thereof > Parts > Other > Other > Other > Other > Of metal > Other

Other 10-digit lines under 9403.99.90: 9403.99.90.20, 9403.99.90.40, 9403.99.90.45, 9403.99.90.61. Rates can differ line by line — confirm your classification with a licensed customs broker before you rely on this figure.

Questions importers ask about HTS 9403.99.90 from China