The Section 232 tariff on upholstered furniture is a 25% US duty on upholstered seats with wooden frames, in force since 14 October 2025 and scheduled to rise to 30% on 1 January 2027. It applies to sofas, armchairs and corner sofas from Türkiye, and no Türkiye-specific cap or agreement had been announced when we last checked. This page tracks the rate, the scope and every change, with dates and official sources.
ellda mobilya is a furniture manufacturer in Kayseri, Türkiye, producing sofa sets, corner sofas, bed base sets and mattresses since 2010. We are not customs brokers and nothing here is legal advice. We keep this tracker because US buyers ask us about the duty before almost anything else, and the answer has changed several times. For the full import process (Section 301, the mattress antidumping order, flammability labels and entry documents), read our guide to importing furniture from Turkey to the USA.
Last verified: 30 October 2026. Check the current rate with your customs broker and the USITC Harmonized Tariff Schedule before you sign a purchase order.
Section 232 upholstered furniture tariff at a glance
| Question | Answer as of 30 October 2026 |
|---|---|
| Legal basis | Section 232 of the Trade Expansion Act of 1962 (national security), timber and lumber investigation |
| Products covered | Upholstered seats with wooden frames, HTS 9401.61.40.11, .40.31, .60.11 and .60.31 |
| Chapter 99 heading | 9903.76.02 |
| Rate today | 25%, added to the normal (MFN) duty |
| In force since | 14 October 2025 |
| Next scheduled change | 30% from 1 January 2027 |
| Country caps | United Kingdom 10%; European Union and Japan 15% |
| Türkiye | No cap or agreement found; the full rate applies |
Sources: Proclamation 11000 of 31 December 2025, the CBP implementation summary by C.H. Robinson and the GHY overview of the country caps.
Change log
Each entry is dated. When a rule changes, we add a line here and update the table above.
| Date | What changed | Source |
|---|---|---|
| 29 Sep 2025 | Proclamation 10976 sets Section 232 duties on timber, lumber and derivative products, including upholstered wooden seats, kitchen cabinets and vanities | White House |
| 14 Oct 2025 | 25% duty on upholstered wooden seats takes effect under heading 9903.76.02 | C.H. Robinson summary of CBP guidance |
| 31 Dec 2025 | Proclamation 11000 delays the planned rise to 30% (originally 1 Jan 2026) by one year, to 1 Jan 2027 | Federal Register, 9 Jan 2026, STR |
| 20 Feb 2026 | The Supreme Court strikes down the IEEPA tariffs. Section 232 rests on a different statute, so the furniture duty is unaffected | Miller & Chevalier |
| 24 Jul 2026 | A Section 301 duty of 12.5% starts for goods of Türkiye; CBP guidance excludes goods subject to listed Section 232 measures | CBP CSMS #69326983 |
| 30 Oct 2026 | Re-checked: rate still 25%, 30% still scheduled for 1 Jan 2027, no Türkiye arrangement found | This page |
| 1 Jan 2027 | Scheduled: rate rises to 30% unless amended | Federal Register, 9 Jan 2026 |
Which furniture is in scope, and which is not?
Scope follows the HTS code, not the product name on the invoice. The duty covers upholstered seats with wooden frames under the four 9401.61 statistical lines listed above. A three-seat sofa, an armchair and a corner sofa with a timber frame usually sit there.
Items that are generally outside this particular duty:
- Non-upholstered wooden furniture, such as tables and cabinets for living rooms (kitchen cabinets and vanities have their own Section 232 lines).
- Upholstered seats with metal frames, classified under 9401.71.
- Seats that convert into beds, classified under 9401.41. Some advisers read these as outside the wood duty; the classification of a sofa bed depends on its construction, so ask for a broker's opinion or a CBP ruling.
- Bed bases, headboards and mattresses, which sit in other headings (9403 and 9404).
Those items still pay their MFN rate and, for goods of Türkiye, the 12.5% Section 301 duty.
How does Section 232 interact with Section 301?
Since 24 July 2026, goods of Türkiye pay an additional 12.5% Section 301 duty. CBP's guidance excludes goods that are already subject to certain Section 232 measures, under heading 9903.05.90. If the wood products duty is on that list, a Turkish upholstered sofa pays MFN plus 25%, not MFN plus 25% plus 12.5%.
We could not confirm from official text that the wood products programme is on the exclusion list, so treat this as the question to put to your broker first. Get the answer in writing for each HTS line on your order, because it changes the landed cost of every sofa in the container.
What the January 2027 increase means for an order you place now
Duty is assessed on the date the goods are entered for consumption in the US, not the date of the purchase order. An order quoted in October and shipped in December can still arrive after 1 January 2027 and pay 30%.
Work backwards from the arrival date:
- Ask the supplier for the production time in the quote and add the sea transit to your port.
- Add a margin for port congestion and customs holds.
- If the arrival date falls in 2027, price the seating at 30%.
- Keep bed bases and other non-seating items on a separate line, since the increase does not touch them.
Say a retailer in Ohio orders a mixed container of sofa sets and bed bases. The sofas carry the Section 232 duty, the bed bases do not, and the timing risk sits only on the sofa lines. Splitting the invoice cleanly by HTS code makes that visible to the broker.
Checklist for US buyers sourcing upholstered seating from Türkiye
| Step | Who | Done |
|---|---|---|
| Confirm the HTS line for each piece, including sofa beds | Your customs broker | |
| Confirm whether Section 301 is excluded for the Section 232 lines | Your customs broker | |
| Estimate the arrival date and choose 25% or 30% | You, with the quote's production time | |
| Separate seating, bed bases and mattresses on the invoice | Supplier, at your request | |
| State 16 CFR 1640 as a requirement for upholstered pieces | You, in the enquiry | |
| Recheck this tracker and the HTS before you pay a deposit | You |
How ellda mobilya prepares quotes for US buyers
We are a manufacturer with a 10,500 m² production area in Kayseri Organized Industrial Zone, and our sofa sets and corner sofas are the pieces this duty touches. Our bed base sets can travel in the same container on their own invoice lines.
Price, production time, delivery terms and what can be supplied against 16 CFR 1640 are stated in the quote. We do not advise on classification; your broker does. What we can do is describe each piece clearly (frame, upholstery, function) so the broker can classify it, and keep the invoice split by product group.
Next step
Take the table above to your broker, then send your model list, quantities and destination port through our export page. If you are comparing Türkiye with other origins, the tracker's change log is the part to watch before January.
