Landed Cost Calculator
Calculate Landed Cost for Furniture from Vietnam
Vietnam furniture occupies a favorable tariff position in 2026: 0% base MFN rate for most HTS Chapter 94 products, no Section 301 exposure, and no AD/CVD orders targeting Vietnamese-origin goods. The main risks are origin documentation and transshipment scrutiny — CBP actively investigates Chinese furniture routed through Vietnam. This calculator is pre-loaded with Vietnam furniture defaults — enter your unit cost and quantity to get the full landed cost breakdown instantly.
<\!-- Current Rate Snapshot -->Base MFN Rate
0%–5%
HTS Ch. 94 furniture varies by type
Section 301 Exposure
None
Vietnam origin not subject to Section 301
AD/CVD Risk
Watch
Orders active on China furniture — verify origin
MPF (per entry)
0.3464%
Min $32.71 · Max $634.62
Vietnam Furniture Duty Rates — HTS Quick Reference (2026)
| Product | HTS Code | Base MFN | Section 301 | AD/CVD Risk |
|---|---|---|---|---|
| Wooden furniture, n.e.s. | 9403.60 | 0% | None | Yes – China only |
| Upholstered seats/sofas | 9401.40 | 0% | None | Check origin |
| Metal furniture | 9403.20 | 0% | None | Low |
| Wooden bedroom furniture | 9403.50 | 0% | None | Yes – China only |
| Outdoor/garden furniture | 9403.89 | 0% | None | Low |
| Bamboo furniture | 9403.81 | 2.7% | None | Low |
| Mattresses | 9404.29 | 3% | None | Low |
| Plastic furniture | 9403.70 | 5.3% | None | Low |
Vietnam-origin furniture is NOT subject to Section 301. AD/CVD orders exist on Chinese wooden bedroom furniture and wooden dining furniture — ensure Vietnamese origin is documented. Rates based on USITC HTS 2026.
Key Regulatory Context for Vietnam Furniture Importers (2026)
- Vietnam Origin vs. China AD/CVD: Vietnam furniture avoids Section 301 entirely. However, CBP actively investigates transshipment — Chinese furniture finished or minimally processed in Vietnam can be reclassified as China origin, triggering Section 301 and AD/CVD. Manufacturers must demonstrate substantial transformation in Vietnam.
- AD/CVD Orders on Wooden Furniture: Active antidumping orders on wooden bedroom furniture from China (HTS 9403.50, 9403.60) with rates ranging from 8.94% to 216.01%. Vietnam-origin wooden furniture is not subject to these orders — but CBP investigates circumvention.
- Lacquerware and Bamboo: Bamboo furniture (9403.81) faces a 2.7% MFN rate and is generally not subject to AD/CVD. Lacquerware and rattan are separately classified and may face different rates.
- Section 122 (15% Global Surcharge): Vietnam furniture is subject to Section 122 (15% surcharge active Feb 24 – Jul 24, 2026) like all countries. This is in addition to the base MFN rate.
- Documentation Requirements: Proper certificates of origin, manufacturer affidavits, and production records are critical for Vietnam furniture importers to avoid AD/CVD investigations.
Frequently Asked Questions — Vietnam Furniture Landed Cost
Does Vietnam furniture avoid Section 301 tariffs?
Yes. Vietnam-origin furniture is not subject to Section 301 tariffs. Section 301 applies specifically to goods of Chinese origin. The critical issue is proving genuine Vietnamese origin — furniture assembled in Vietnam from Chinese components with insufficient manufacturing (minor assembly only) can be reclassified as China-origin by CBP, triggering both Section 301 and applicable AD/CVD rates. Substantial transformation in Vietnam (cutting, joining, finishing, significant value-added manufacturing) is required to qualify for Vietnam origin.
What are the antidumping duty rates on wooden furniture from Vietnam?
There are no active antidumping duty orders on wooden furniture from Vietnam as of 2026. Active AD/CVD orders on wooden bedroom furniture and wooden dining furniture apply to Chinese-origin goods only. However, if CBP determines that Vietnam-origin furniture contains Chinese components that weren't substantially transformed, the goods may be treated as Chinese-origin and subject to applicable AD/CVD orders. Always obtain a binding ruling if you're uncertain about origin.
What HTS code applies to wooden dining room furniture from Vietnam?
Wooden dining room furniture is typically classified under HTS 9403.60 (other wooden furniture). Wooden bedroom furniture (beds, dressers, nightstands) falls under 9403.50. The distinction matters for AD/CVD purposes: both 9403.50 and 9403.60 are covered by AD/CVD orders on Chinese-origin goods, but Vietnam-origin goods in these subheadings are not covered. Use the USTradeStack HTS Classifier to confirm the exact 10-digit code for your specific product.
How do I document Vietnamese origin for furniture imports?
Key documentation for Vietnam-origin furniture: (1) Certificate of Origin issued by Vietnam Chamber of Commerce (VCCI); (2) Manufacturer's affidavit detailing the production process in Vietnam; (3) Bill of materials showing the source country of each component; (4) Production records (cutting, assembly, finishing); (5) Customs entry documents showing importer of record, HTS code, and declared origin. CBP may issue a CF-28 (Request for Information) or CF-29 (Notice of Action) if origin is questioned. Keep all production records for minimum 5 years.
What is the Section 122 tariff rate on Vietnam furniture in 2026?
Section 122 (15% global tariff surcharge) applies to furniture from Vietnam the same as all countries. It was effective February 24, 2026 and is set to expire approximately July 24, 2026. For Vietnam wooden furniture (HTS 9403.60) with a 0% base MFN rate, the Section 122 surcharge means an effective 15% duty on customs value during the active period. This is substantially lower than Chinese furniture which faces 0% MFN + Section 301 (varies) + Section 122 (15%) + applicable AD/CVD.
Is outdoor furniture from Vietnam subject to any special tariffs?
Outdoor and garden furniture from Vietnam (HTS 9403.89) faces 0% base MFN rate and no Section 301. Section 122 (15%, active through Jul 24, 2026) applies. There are no active AD/CVD orders specifically targeting outdoor furniture from Vietnam. The main risk is origin documentation — outdoor furniture made primarily from Chinese aluminum or rattan with minimal Vietnamese assembly may be reclassified. If furniture includes solar components or electrical elements, additional FCC or safety regulatory compliance may be required.
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Educational estimates only — actual duties determined by CBP at time of entry. Consult a licensed customs broker or trade attorney before making sourcing decisions. Tariff rates effective as of April 2026. AI Disclaimer · Terms