Tariff Refunds for Furniture & Home Goods Importers Importers

Furniture and home goods importers from IEEPA-affected countries may recover substantial tariff payments via CAPE.

Furniture and Home Goods: IEEPA Tariff Refund Opportunity

The furniture and home goods sector is one of the most significant IEEPA refund opportunities because of the combination of high import volumes from China and the relatively high customs values of furniture products. China is the dominant source country for U.S. furniture imports, supplying more than 30% of all furniture sold in the United States.

IEEPA tariffs imposed on Chinese-origin goods hit furniture importers with rates on top of already-existing Section 301 tariffs that had been in place since 2018. For some furniture categories, the combined tariff burden reached 50% or more of the declared customs value — a cost that either compressed margins severely or was passed to consumers through price increases.

Product Categories Most Affected

Upholstered furniture: Sofas, sectionals, chairs, and ottomans. Many U.S. furniture brands source frames and finished goods from Chinese manufacturers. IEEPA tariffs applied to Chinese-origin upholstered furniture through HTS Chapter 94.

Case goods (wood furniture): Dressers, beds, dining tables, bookcases, desks. Wood furniture from China faced both Section 301 duties and IEEPA surcharges, creating particularly heavy duty burdens.

Bedding and mattresses: Mattress components, pillows, comforters, and sheets. These products span HTS Chapters 63 and 94.

Decorative home goods: Candles, picture frames, decorative ceramics, artificial plants, and accent pieces (HTS Chapter 69, 70, and 94).

Lighting: Lamps, fixtures, and lighting accessories (HTS Chapter 94).

Why Furniture Refunds Are Often Substantial

Furniture products typically have higher customs values per unit than apparel or consumer electronics accessories. A container of dining tables may have a customs value of $150,000-$300,000 — meaning the IEEPA tariff on that single shipment could be $15,000-$60,000 or more. Importers who received multiple containers per month during the 2025-2026 IEEPA period may have accumulated substantial refund claims.

Eligibility Check

Source country: primarily China (some also from Vietnam, Indonesia, Malaysia — check which countries carried IEEPA codes during the relevant period)
Importer of Record: must be your company name and IOR number on Form 7501
IEEPA codes: look for 9903.01.xx entries on your Form 7501
Entry status: unliquidated or liquidated within 80 days

IEEPA Tariffs by Country — Country-specific tariff rates
The Complete IEEPA Tariff List — Full chronological list with rates
Tax Implications of Tariff Refunds — Large furniture refunds have accounting implications
Check Eligibility