"What is the US duty on furniture from Vietnam?" used to have a simple answer: for most wooden furniture, zero. Today the answer depends on several layers that may apply on top of each other. Understanding the layers is the first step to an accurate DDP price.
Layer 1 — Base duty (HTS / MFN rate)
Each product has a "general" duty rate in the Harmonized Tariff Schedule. Many wooden furniture items in heading 9403 and seats in heading 9401 have low or zero base rates. See how to classify furniture.
Layer 2 — Section 232 tariffs on certain furniture
From late 2025 the US introduced national-security (Section 232) tariffs on specific categories such as upholstered wooden furniture, kitchen cabinets and bathroom vanities, alongside measures on timber and lumber. Products covered by these tariffs are treated differently from other furniture. See Section 232 and furniture.
Layer 3 — Country-specific additional duties
Since 2025 the US has applied additional duties by country of origin, and Vietnam has been subject to such measures. Their legal basis, rate and exemptions have been revised several times, so this layer must be checked at the time of each shipment.
Layer 4 — Anti-dumping and countervailing duties (AD/CVD)
Separate from tariffs, AD/CVD orders can apply to specific products from specific countries — or to goods found to circumvent orders on another country. See AD/CVD risks for furniture.
Layer 5 — Customs fees
Merchandise Processing Fee (0.3464% of value, with a minimum and maximum) and Harbor Maintenance Fee (0.125% for ocean cargo) apply to almost every formal entry.
Putting it together
| Layer | Question to ask |
|---|---|
| Base HTS rate | What is the exact 10-digit HTS code? |
| Section 232 | Is the product upholstered furniture, a cabinet, a vanity or timber? |
| Country measures | Which additional duty applies to Vietnamese origin on the entry date? |
| AD/CVD | Is there an order or circumvention ruling covering the product or its materials? |
| Fees | Is it ocean (HMF applies) or air? |
A worked example is in how to calculate landed cost for a furniture container.