Furniture is unusually exposed in the current tariff era because it is bulky, low in value per pound, and largely sourced from a small group of Asian countries, most of which face recent rate actions. A bedframe or sofa carries little duty per cubic foot of shipping, so when a surcharge stacks onto an already freight-heavy product, the added cost tends to land disproportionately on your landed price. Wood furniture has been a recurring target of trade actions, which means a current stacked rate can sit on top of pre-existing antidumping orders rather than replacing them.
Representative 2026 estimate stacking base MFN duty (USITC HTS 2026 Rev.10), Section 301 on China-origin goods (USTR), Section 232 on autos and steel/aluminum/copper articles (CRS IN12545), and the 10% Section 122 surcharge that expires 2026-07-24 and is under appeal (Skadden). Your exact per-SKU duty depends on the precise HS code, which MarginGuard resolves from the live HTS schedule once connected. Not legal or customs advice.
Cambodia is a long-standing low-cost manufacturing base whose exports to the US now carry a reciprocal-era tariff load on top of the normal HTS base duty set by each product's classification. That stacking matters for landed cost: the country-specific load can apply on top of the base rate across many categories, so the duty you pay may no longer be just the historic base rate for your goods, though the exact treatment still depends on your product's HS code. Cambodia has no comprehensive US free trade agreement, so there is no across-the-board duty preference to fall back on, and the representative stacked rate in the box above reflects the current-era treatment. Because rates in this era are set largely through policy action and have been adjusted on short timelines, the number can change between order cycles, so treat it as a snapshot rather than a fixed input.
Cambodia is a genuine China alternative for apparel and footwear and a common first stop when diversifying out of China, but it is not a duty-free escape hatch. It carries its own reciprocal-era load, so the right comparison is Cambodia's stacked rate against China's stacked rate for your specific HS codes, not Cambodia against a pre-tariff baseline. The catch is twofold: the country load is set at the national level, while the duty you actually pay still tracks each product's HS classification, and rules of origin decide whether goods count as Cambodian in the first place. If fabric, components, or major assembly trace back to China, transshipment and substantial-transformation scrutiny can negate the benefit, and any preferential program you hope to use depends on meeting its origin rules. Treat Cambodia as a way to reduce, not eliminate, tariff exposure, and validate the landed-cost delta per SKU before committing volume.
That's a single SKU. Across a full catalog the tariff hits every imported product differently depending on its cost and price — which is exactly why margin damage hides until a quarter closes light.
Paste your Shopify URL. In about ten seconds you'll see every SKU that dropped below your target margin after the current Cambodia tariffs — and the exact price to charge to recover each one. Free, no login.
Scan your store free →Landed cost = unit cost × (1 + tariff rate). To get back to a target margin M, the recovery price is landed cost ÷ (1 − M). For a $250 chair from Cambodia at a 14% stacked rate, that means charging $237.50 to hold a 40% margin. Round to a clean price point and test it; the point is to stop selling underwater.
Most finished furniture classifies under HTS chapter 94, where the heading turns mainly on use and material: seats (9401), other furniture such as tables, dressers, and bedframes (9403), and mattresses and bedding (9404) each carry different base treatment, and within those the material — wood, metal, plastic, or upholstered — can move the rate. The base MFN duty for the category is generally modest, but the duty that actually lands on your invoice is the country-of-origin load stacked on top, plus any product-specific antidumping or countervailing duty — for example the AD/CVD orders associated with wooden bedroom furniture and certain mattresses from specific countries — which in some cases can be much larger than the ordinary rate. Whether any such order reaches a given product, and the exact treatment, depends on the precise HS code and origin. Whether a piece is motorized, upholstered, or imported as a kit of parts versus fully assembled can also shift it into a different subheading with different treatment.
A common and costly mistake is treating every piece that holds your goods as one furniture line. Chapter 94 applies a use-and-form test: a seat generally classifies in 9401 even if it is a stool or bench, a storage cabinet generally goes in 9403, and some wall-mounted shelving or display units may fall outside chapter 94 depending on the specific article and its construction. A bigger trap is wooden bedroom furniture — dressers, nightstands, and headboards — which can fall under subheadings associated with antidumping orders; classifying such an item as generic "other wooden furniture" to sidestep that scope is the kind of call customs can reclassify on review, potentially with back duties. The precise subheading and whether an AD/CVD order reaches your SKU depend on the exact HS code and construction, so confirm it per product — ideally with a licensed customs broker — rather than applying one assumption across the whole catalog.
Furniture sourcing has shifted toward Vietnam and, increasingly, Thailand, India, and Cambodia, in part to move away from earlier China-specific actions — but a country switch only helps if it also clears any antidumping order that attaches to a specific product-and-origin pair, not just the headline tariff. Because furniture is assembly-heavy, substantial-transformation rules matter: shipping Chinese components to a third country for final assembly does not automatically change the country of origin for duty purposes, and this pattern has drawn enforcement attention. The more durable levers for a bulky category are renegotiating FOB cost, consolidating freight to cut the per-unit landed hit, and moving to knock-down (flat-pack) construction that ships denser — then modeling all-in landed cost per origin before committing, since the lowest-tariff country is rarely the lowest landed cost once freight and any AD/CVD are counted. Confirm origin treatment for your specific goods with a licensed customs broker.
Why is my furniture duty higher than the base furniture rate I looked up?
The ordinary MFN duty for chapter 94 is generally modest, but it is rarely the whole story. Your landed duty is that base rate plus the current country-of-origin load, and for wooden bedroom furniture or certain mattresses it can also include a product-specific antidumping or countervailing duty tied to your exact origin. Those AD/CVD margins are typically set per producer and can be far larger than the ordinary rate, which is one reason two similar dressers from different factories can clear at very different totals. The exact figures depend on the specific HS code and origin.
Does flat-pack or knock-down furniture get classified differently than assembled?
It can. A complete piece imported unassembled is often still classified as the finished article under chapter 94, but kits, parts, and components can fall into separate subheadings — sometimes with different duty treatment — depending on how complete the shipment is. The practical benefit of flat-pack is usually freight: denser cartons cut your per-unit shipping, which for a bulky low-margin category can move landed cost more than chasing a fractionally lower duty line. Confirm the subheading per SKU, since how 'complete' the kit is can change the answer.
If I move furniture production from China to Vietnam, does the China rate go away?
The China-specific load can go away, but generally only if the goods genuinely originate in Vietnam under the substantial-transformation test — final assembly of Chinese parts may not be enough to change the country of origin for duty purposes. This pattern of routing through third countries has drawn enforcement attention, and an incorrect origin claim can expose you to back duties and penalties. You also have to check whether an antidumping order already covers furniture from the new country, since some orders span multiple origins. For a specific move, confirm the origin treatment with a licensed customs broker.
Is sourcing from Cambodia cheaper than from China after tariffs?
Often, but not automatically. Cambodia carries its own reciprocal-era load on top of the base HTS duty, so the saving comes from the gap between Cambodia's stacked rate and China's stacked rate for your exact products, not from any duty-free status. Run the landed-cost math per HS code, since the answer can flip for some categories. This is general guidance, not customs advice.
Does Cambodia qualify for duty-free treatment into the US?
Do not assume so. Cambodia has no comprehensive US free trade agreement, and any preferential program is conditional on meeting its rules of origin, which depend on where materials and processing actually originate. Consider confirming eligibility for your specific goods with a customs broker before pricing a duty-free landed cost. This is general guidance, not customs advice.
Could goods I source from Cambodia be treated as Chinese for tariff purposes?
Possibly, if origin is not genuinely Cambodian. Customs generally looks at substantial transformation, and apparel and footwear typically have category-specific origin rules. If fabric or key components come from China and only light finishing happens in Cambodia, the goods may be treated as Chinese or flagged for transshipment, which can wipe out the intended saving. Keep supplier documentation that supports the country of origin you declare, and confirm the specifics with a customs broker. This is general guidance, not customs advice.
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