HTS chapter 94
Furniture, bedding and seatsfrom Canada, into the United States.
What this chapter covers on a customs invoice: wooden and metal furniture, upholstered seating, kitchen cabinets and vanities, mattresses, lamps and prefabricated buildings. Below is every change Upstream has on the record for it, with the rate as published, the date it takes effect, and the notice it came from.
6 changes on the record · last read September 7, 2026
For the goods listed in its Annex I-A, Section 232 duty is charged on the full customs value of the article rather than on its metal content alone.
- Rate
- 50% — on the full customs value; the goods in Annex I-B carry a 25% baseline
- Effective
- April 6, 2026
- Published
- April 9, 2026
- Source
- Federal Register — Proclamation 11021 of April 2, 2026
Read the notice
The metal-content basis survives for goods classified in chapters 72, 73, 74 and 76. Which annex a specific code sits in decides the basis, and we do not read annex membership for you — that is the code on your invoice against the annex.
Derivative goods outside chapters 72, 73, 74 and 76 that do not contain enough steel, aluminium or copper are not subject to the duty at all.
- Rate
- no rate set — an exclusion, not a rate; the thresholds are in Annex IV of the proclamation
- Effective
- April 6, 2026
- Published
- April 9, 2026
- Source
- Federal Register — Proclamation 11021 of April 2, 2026, clause 9
Read the notice
The IEEPA border duty on Canadian goods — 35% on anything not qualifying for CUSMA — is no longer in effect and is no longer collected.
- Rate
- no rate set — the order ends the duty; it does not set a rate. Section 232 and Section 301 duties are unaffected.
- Effective
- February 24, 2026
- Published
- February 20, 2026
- Source
- White House — Executive Order 'Ending Certain Tariff Actions' of February 20, 2026
Read the notice
CBP's entry-filing instruction is CSMS #67834313 of February 22, 2026, which states the duties are not collected for goods entered on or after 12:00 a.m. eastern time on February 24, 2026, and that Section 232 duties are unaffected. We have not found any order reimposing a Canada-specific IEEPA duty since.
Upholstered wooden furniture became subject to a Section 232 duty, and the rate rose again at the start of 2026.
- Rate
- 25% — raised to 30% effective January 1, 2026 by clause 5 of the same proclamation
- Effective
- October 14, 2025
- Published
- October 6, 2025
- Source
- Federal Register — Proclamation of September 29, 2025, clauses 2 and 5 (90 FR 48127)
Read the notice
Kitchen cabinets and vanities, complete or as parts, became subject to a Section 232 duty, and the rate doubled at the start of 2026.
- Rate
- 25% — raised to 50% effective January 1, 2026 by clause 5 of the same proclamation
- Effective
- October 14, 2025
- Published
- October 6, 2025
- Source
- Federal Register — Proclamation of September 29, 2025, clauses 3 and 5 (90 FR 48127)
Read the notice
Hundreds of goods outside the metal chapters — machinery, appliances, furniture, plastics, base-metal articles — became Section 232 derivative articles, charged on their metal content.
- Rate
- 50% — on the declared value of the steel or aluminium content
- Effective
- August 18, 2025
- Published
- August 19, 2025
- Source
- Federal Register — Adoption and Procedures of the Section 232 Steel and Aluminum Tariff Inclusions Process
Read the notice
Whether a specific code is on the list is decided by HTS chapter 99, U.S. notes 16 and 19, not by the chapter its goods sit in. Check the code on your customs invoice against that list, or ask your broker. We do not assign codes.
Rates are quoted as published, in the notice's own words. Upstream does not assign HTS codes and does not rule on whether your goods qualify for CUSMA preference — your customs invoice and your broker do that.
CUSMA preference does not exempt this chapter. Two separate Section 232 measures reach it: the timber and lumber duties on upholstered wooden furniture and on kitchen cabinets and vanities, and the steel and aluminium derivative lists for metal furniture.
Federal Register — Proclamation of September 29, 2025, clauses 2, 3 and 5 (90 FR 48127) · October 6, 2025 · source
This chapter is wider than your goods. Send us the codes your goods actually enter under, and we will read the notices against those.
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