For furniture, the HTS code is not determined by the word "furniture" — it depends on material and use. Get the classification wrong by one digit, and both the duty and the compliance requirements change with it.
What problem this rule solves
Furniture is a broad category, and its HTS codes are spread across multiple chapters.
Different materials mean different classification and compliance requirements.
Only when classification is right can the duty be right and the certificates be prepared correctly.
Which chapters furniture mainly falls under
Seats, bedding, lighting and prefabricated buildings generally fall under Chapter 94.
They are further broken down by subheading: seats and bedding are separate.
Some furniture that is neither wooden nor a seat may be classified by material.
You must look at both "material + use" dimensions together to pin it down accurately.
Material determines compliance requirements
| Material | What classification looks at | Key compliance |
|---|---|---|
| Solid wood | Use and structure | Wood legality, wood packaging treatment |
| Composite wood (panels) | Use and structure | Formaldehyde emission standards |
| Metal | Use and structure | General cargo, classified by material |
| Plastic | Use and structure | Per plastic article rules |
| Upholstered (sofas, mattresses) | Seats / bedding | Some states have additional flammability and recycling requirements |
Three compliance points you must note
Wood packaging: must undergo ISPM 15 fumigation or heat treatment, otherwise the US will refuse it.
Wood legality: wooden products may need to prove the wood comes from a legal source.
Composite wood formaldehyde: composite wood products exported to the US must meet local formaldehyde emission standards.
How to verify it yourself (official channels)
HTS tariff schedule: hts.usitc.gov, search by "material + use".
US Customs CBP: check rules on wood packaging and timber.
US EPA: check the formaldehyde rules for composite wood products.
USDA APHIS: check ISPM 15 requirements for wood packaging.
Pitfalls sellers easily fall into
The invoice only says furniture, so Customs cannot classify it and will inevitably examine it.
Using the same HTS code for solid wood furniture and panel furniture.
Wooden racks and crates not treated to ISPM 15.
Overlooking dunnage and wooden parts in the packaging.
Overlooking state-level extra requirements for upholstered furniture such as sofas.
Documents you need to prepare
Commercial invoice: state material, use and piece count.
Packing list and material description.
ISPM 15 treatment certificate for wood packaging.
Formaldehyde compliance statement for composite wood products.
Wood source documents for wooden products.
Two common misconceptions
Misconception one: all furniture uses the same HTS code. Different materials mean different codes and compliance requirements.
Misconception two: panel furniture doesn't need to worry about formaldehyde. Composite wood products exported to the US must meet formaldehyde standards.
What to do before quoting
First determine material and use, then look up the code.
For wood packaging, first confirm whether ISPM 15 has been done.
Only once classification and compliance are clear should you book space and quote.
