Tariff rates by code
Tariff rates for HTS 9401.61.60.31
Upholstered wood-frame seats, other, non-household. Every reviewed rate recorded on this code, by duty layer and country of origin, with the official source for each.
Section 301 — forced-labor action
| Country | Rate | Applies from | Until | Source |
|---|---|---|---|---|
| CanadaExempt from the forced-labor Sec 301 duty via heading 9903.05.90 (wood products under Sec 232 headings 9903.76.xx). For 9403.60.8093 and 9403.91.0080 this holds only when the item is really a covered cabinet/vanity or part; otherwise use the 6-digit row. | 0% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| ChinaExempt from the forced-labor Sec 301 duty via heading 9903.05.90 (wood products under Sec 232 headings 9903.76.xx). For 9403.60.8093 and 9403.91.0080 this holds only when the item is really a covered cabinet/vanity or part; otherwise use the 6-digit row. | 0% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| IndiaExempt from the forced-labor Sec 301 duty via heading 9903.05.90 (wood products under Sec 232 headings 9903.76.xx). For 9403.60.8093 and 9403.91.0080 this holds only when the item is really a covered cabinet/vanity or part; otherwise use the 6-digit row. | 0% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| IndonesiaExempt from the forced-labor Sec 301 duty via heading 9903.05.90 (wood products under Sec 232 headings 9903.76.xx). For 9403.60.8093 and 9403.91.0080 this holds only when the item is really a covered cabinet/vanity or part; otherwise use the 6-digit row. | 0% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| ItalyExempt from the forced-labor Sec 301 duty via heading 9903.05.90 (wood products under Sec 232 headings 9903.76.xx). For 9403.60.8093 and 9403.91.0080 this holds only when the item is really a covered cabinet/vanity or part; otherwise use the 6-digit row. | 0% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| MalaysiaExempt from the forced-labor Sec 301 duty via heading 9903.05.90 (wood products under Sec 232 headings 9903.76.xx). For 9403.60.8093 and 9403.91.0080 this holds only when the item is really a covered cabinet/vanity or part; otherwise use the 6-digit row. | 0% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| MexicoExempt from the forced-labor Sec 301 duty via heading 9903.05.90 (wood products under Sec 232 headings 9903.76.xx). For 9403.60.8093 and 9403.91.0080 this holds only when the item is really a covered cabinet/vanity or part; otherwise use the 6-digit row. | 0% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) | |
| VietnamExempt from the forced-labor Sec 301 duty via heading 9903.05.90 (wood products under Sec 232 headings 9903.76.xx). For 9403.60.8093 and 9403.91.0080 this holds only when the item is really a covered cabinet/vanity or part; otherwise use the 6-digit row. | 0% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 52 and headings 9903.05.20-9903.06.21 (with USTR notice 91 FR 47318 and CBP CSMS 69326983)(opens in a new tab) |
Section 232 — wood products
| Country | Rate | Applies from | Until | Source |
|---|---|---|---|---|
| All countriesSCHEDULED: rises from 25% to 30% for entries on/after 2027-01-01 'except for countries with which the United States reaches an agreement' (Proclamation 11000 cl. 1(1)). Not yet in HTS text (still 25%). EU/UK/JP/KR/TW keep capped rates.Medium confidence: Proclamation 11000 is explicit on date and rate, but this is a future, amendable action (already delayed once, on 2025-12-31). | 30% | No end date | Proclamation 11000 of Dec 31 2025, Amendments to Adjusting Imports of Timber, Lumber... (91 FR 1039, 2026-01-09)(opens in a new tab) | |
| All countriesHeading 9903.76.02 (+25% on top of column 1). All origins except UK (10%), EU incl. Italy (15% all-in), Japan/Korea/Taiwan (15% all-in). Stacks with China Sec 301 lists. NOT waived by USMCA. Forced-labor Sec 301 duty does not apply to these lines. Scheduled to rise to 30% on 2027-01-01. | 25% | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 37 and headings 9903.76.01-9903.76.24(opens in a new tab) | ||
| ItalyHeading 9903.76.22: EU origin pays 15% all-in (column 1 + 232) per Proclamation 10976 cl. 7. Column 1 is Free so 15 is the full duty. Cap continues after 2027-01-01 (no EU step-up). | 15% | No end date | HTSUS 2026 Revision 21, Ch. 99 subch. III U.S. note 37 and headings 9903.76.01-9903.76.24(opens in a new tab) |
Broader codes that also reach this one
Reviewed rates recorded on a shorter code apply to every code that starts with it.
Estimate only — not customs or legal advice; verify with a licensed customs broker.
Every rate is entered with a link to the official notice or schedule it comes from, and a second FurniHub staff member checks it against that source before it appears here. Tariff policy changes often. If a rate looks wrong or out of date, tell us and include the HTS code and country. All codes with reviewed rates are listed in tariff rates by HTS code.
Free to read, no account needed
FurniHub tools cite their sources on the page. Create a free account to follow companies and see the rest of the trade network.