Furniture landed cost the United States 2026 (FOB)
Updated 2026-10-21 · By Hashim Haseeb, customs broker with 20+ years in HS classification · verified against CBP CSMS #69326983 and the USITC HTS
Importing furniture into the United States on FOB terms stacks base duty, Section 301 stacking, MPF and HMF. The exact numbers depend on your 10-digit code and origin; the method below is the one customs actually applies.
The US fee stack for this category
Reference line: 9403.60.00 (wooden furniture). Your exact 8–10-digit code decides the final rate — treat the rows below as the stack structure with illustrative rates for the example line.
| Base duty (MFN, example line) | 0–3.9% by line (many 9403.60 lines Free) |
| Legacy Section 301 list duty | 25% if the line is on a legacy 301 list |
| Section 301 country duty (China, 24 Jul 2026+) | 12.5% |
| MPF | 0.3464% of entered value, $34.58 floor / $670.86 cap |
| HMF | 0.125%, ocean lanes only |
Duty can be Free and the stack still heavy if the line carries a legacy 301 list duty — the country duty (12.5% China) applies regardless of a Free base rate.
What FOB terms change
Under FOB the supplier delivers export-cleared goods onto the vessel and you own the freight, insurance and destination charges. The customs base for duty is the price you pay for the goods; freight is added separately where the valuation rule requires it (UK/EU CIF-style bases, AU GST base), and it is your lever to optimise — freight over-paying is a landed-cost leak you control.
Price it on your own numbers
The free landed-cost calculator applies this exact stack — including the 2026 country duties, MPF clamps and member-state VAT — to any value and lane. For a real purchase order with line items, the LCIE AI agent classifies each line, prices the full stack per unit and shows both the with- and without-proof-of-origin scenarios. The first purchase order is free.
Related pages
- Furniture US — DDP terms
- Furniture US — FOB terms
- Mpf Hmf Calculation 2026
- Section 301 Country Duty 2026
- Amazon Fba Landed Cost
Rates shown are illustrative for the reference line and change with tariff actions; the fee-row structure and valuation method are the parts customs actually applies. Verify the exact line before filing. Planning estimates only — not customs, legal or tax advice.