Furniture and Home Goods: A Major Refund Category
Furniture is one of the largest refund categories by dollar volume. The U.S. furniture and home goods market imports heavily from China (34% IEEPA rate), Vietnam (46%), Indonesia (32%), and Malaysia (24%) — all countries with significant IEEPA duty exposure.
The furniture industry faced a double challenge: IEEPA tariffs imposed on top of the existing Section 301 antidumping and countervailing duty orders on wooden bedroom furniture and other categories from China. For Chinese furniture, the IEEPA refund is only for the IEEPA-specific duty layer — the antidumping duties remain in place and are not refundable.
Key Product Categories
Chapter 94 — Furniture, Mattresses, and Lamps
- 9401.61–69: Upholstered seats with wooden frames (sofas, armchairs)
- 9403.20: Metal furniture (office desks, chairs, shelving)
- 9403.30–60: Wooden furniture (dining tables, dressers, bedroom sets)
- 9403.90: Furniture parts
- 9404.21–29: Mattresses and mattress supports
- 9405.11–99: Chandeliers, table lamps, floor lamps
Other Home Goods
- 6912.00: Ceramic tableware and kitchenware (if from covered countries)
- 8516.60: Ovens, cookers, and cooking appliances
- 3924.10: Plastic tableware
Vietnam Opportunity
Vietnam has emerged as the second-largest furniture exporter to the United States. At a 46% IEEPA rate, the duty burden on Vietnamese furniture was significant. A retailer importing $3 million in Vietnamese seating, tables, and storage furniture during the IEEPA period could have over $1.3 million in refundable duties.
China: Navigating Multiple Duty Layers
Chinese furniture faces the most complex duty situation:
- Existing Section 301 tariffs (varies by product, typically 25%)
- Potential antidumping duties on specific categories (wooden bedroom furniture)
- IEEPA reciprocal tariff at 34%
Only the IEEPA layer is refundable. Your CAPE CSV must include only the IEEPA duty amounts, not Section 301 or antidumping amounts. This requires per-entry review of your 7501 forms to identify the correct duty amounts by collection code.
Retailers vs. Brands vs. Distributors
In the furniture industry, the eligibility question often depends on the supply chain structure:
- Importers with their own overseas sourcing: Clearly eligible as IOR
- Retailers with direct-import programs: Eligible if they are IOR on the import entries
- Retailers purchasing from domestic importers/distributors: Not eligible; the domestic importer who was IOR is the eligible party
- Furniture brands with owned manufacturing overseas: Eligible as IOR on entries from their owned facilities
If you purchased furniture through a domestic intermediary — a furniture distributor or wholesale buying agent who imported on their own account — the refund goes to that intermediary, not to you.