Cabinet tariffs double to 50% on Jan 1, 2027, unless they come from a deal country

The Section 232 tariff on kitchen cabinets and vanities rises from 25% to 50% on Jan 1, 2027, and the tariff on upholstered wooden furniture from 25% to 30%.¹ Countries with US agreements keep their lower rates: 10% for the UK and 15% for the EU, Japan, Korea and Taiwan.^2,3,4 For a cabinet buyer, the gap between a Vietnamese and a Taiwanese factory grows from 10 points today to 35.

That gap is large enough to cover a much higher unit price from a deal-country plant. Most cabinet importers will still price their current supplier first, and for many that is the wrong order.

Which furniture is covered?

Three product groups, each defined by 10-digit HTS numbers. Upholstered wooden seating falls under 9401.61.4011, 9401.61.4031, 9401.61.6011 and 9401.61.6031. Completed kitchen cabinets, vanities and their parts fall under 9403.40.9060, 9403.60.8093 and 9403.91.0080.² Other furniture shares those three cabinet lines, and CBP gives it a separate code at 0% under this action.² Classification decides everything, so confirm your lines with your broker.

The tariffs began on Oct 14, 2025 under Proclamation 10976 at 25%. The step-up was first set for Jan 1, 2026, until Proclamation 11000, signed Dec 31, 2025, pushed it to Jan 1, 2027 to allow more negotiations.^1,5

Non-upholstered case goods, metal furniture and mattresses fall outside these lines. They may still owe other duties, such as the original China Section 301 tariff or the 12.5% forced-labor tariff on Chinese goods.⁶ Goods that pay the wood Section 232 tariff are exempt from the forced-labor tariff.⁶

What will I pay by country?

Origin sets the rate. Proclamation 11000 applies the increase “except for countries with which the United States reaches an agreement.”¹

Source: Proclamation 11000; CBP CSMS #66492057; 91 FR (May 28, 2026) for Taiwan; Korea per CBP heading 9903.76.23 as summarized by CustomsGenius.^1,2,3,4 *Our reading: deal rates stay because the increase excludes agreement countries. Confirm with your broker. Canada: see Section 338 below.

Chinese goods have a second layer to check. The Section 232 duty is charged “in addition to any other duties.”¹ If your line is also on an original China Section 301 list, that tariff applies too.⁷

What does it cost on a real container?

Work from entered value. A container of cabinets entered at $50,000 pays $12,500 in Section 232 duty today and $25,000 from Jan 1.¹

Source: Proclamation 11000; CBP CSMS #66492057. Arithmetic on stated rates; MFN and other duties not included.^1,2

What about Canadian furniture?

Canadian furniture now faces a separate 50% tariff under Section 338 of the Tariff Act of 1930. The US began collecting it on listed Canadian goods on Aug 22, 2026 and widened the list on Sept 15.^8,9 The White House says these duties apply regardless of USMCA origin and on top of Section 232.⁸

The Sept 15 additions include seats of plastics and other materials, wood and bent-wood kitchen furniture (9403.40.40 and 9403.40.60), bamboo and rattan furniture, mattress supports and mattresses.⁹ That annex does not list the main Section 232 lines for upholstered seating (9401.61.40 and 9401.61.60) or cabinets (9403.40.9060), and we could not confirm whether the July 20 list covers them. Check each Canadian line with your broker before assuming one rate or two.

Should I pull orders forward or switch suppliers?

For cabinets and vanities, price a pull-forward now. For upholstered furniture, a 5-point step rarely justifies the extra inventory.

The rate is set by the date goods are entered for consumption or withdrawn from a warehouse.¹ A bonded warehouse doesn’t freeze it, because a withdrawal after Jan 1 pays 50%. Goods admitted to a foreign trade zone must take privileged foreign status and pay the rate at entry for consumption.² Count back from the entry date, and remember year-end port congestion.

The 35-point gap pays for a deal-country factory only if that factory ships what the sample promised. That’s where the work is.

Where can I find a factory that pays 15% instead of 50%?

Standard Trade helps importers find and check factories in lower-rate countries, plus backup factories elsewhere in Asia. Our Canton Fair crawl lists 1,713 Chinese exhibitors tagged Furniture, useful if you also want a second China source.¹⁰ We confirm each candidate is a manufacturer and check its US export history before you commit.

Tell us what you need checked: info@standardtrade.ai.

Common questions

1. Does the 12.5% forced labor tariff stack on furniture Section 232?

   No. CBP exempts wood products subject to Section 232 from the forced-labor Section 301 tariff.⁶ Furniture outside the 232 lines, such as metal or non-upholstered pieces, may still owe it.

2. Does USMCA protect Canadian or Mexican furniture?

   Not from Section 232. For Canada, the White House says the Section 338 duties also apply regardless of USMCA origin.⁸ Mexican furniture on the covered lines pays the same 232 rates as other no-deal countries.

3. Is ready-to-assemble furniture covered?

   The 10-digit HTS line decides it, whether or not the product ships flat-packed. Completed kitchen cabinets, vanities and their parts are covered under the listed lines.² Ask your broker to confirm the classification of your RTA products.

4. Will the EU, Japan, Korea and Taiwan rates go up too?

   Proclamation 11000 excludes countries with agreements from the increase, so we expect their rates to stay.¹ CBP has not yet issued Jan 1 entry guidance, so confirm with your broker in December.