A quote from a factory tells you what a piece of furniture costs at the factory door. What you actually pay is the landed cost: the price plus everything it takes to get the piece into your warehouse, ready to sell. This guide shows how to compare landed cost for furniture made in Mexico, the USA and China, line by line, and which US duties apply to each origin.
We give the formula and the official duty rates, not a sample price. Factory prices depend on design, material and volume, so the only honest numbers are the ones in your own quotes.
TL;DR
- Landed cost = factory price + packaging + freight + insurance + duties + customs fees + broker fees + inventory and damage costs.
- Most furniture in HTS headings 9401 and 9403 has a Free base duty rate, so the extra duties decide the gap.
- Mexico: furniture that qualifies for USMCA and is entered duty-free pays no extra duty and no MPF, except upholstered wooden seats and kitchen cabinets and vanities (25% Section 232). Other goods of Mexico pay 10% Section 301.
- China: most furniture pays 25% Section 301 (List 3) plus a 12.5% Section 301 duty, and wooden bedroom furniture can also face antidumping duties (rates as of October 29, 2026).
At a glance
| Cost line | Made in USA | Made in Mexico | Made in China |
|---|---|---|---|
| Factory price | Your quote | Your quote | Your quote |
| Main freight | Domestic truck | Cross-border truck (or rail) | Ocean container plus US inland freight |
| Extra US duties on most furniture | None | 0% if USMCA and duty-free; otherwise 10% | 25% + 12.5% |
| Merchandise processing fee (MPF) | None | None on USMCA-originating goods | Yes |
| Harbor maintenance fee (HMF) | None | Usually none by truck | Yes, on ocean cargo |
| Inventory in transit | Lowest | Low | Highest |
The landed cost formula
For each piece, add these lines:
- Factory price under a clear Incoterm. Ask for EXW or FCA so you can compare freight separately.
- Export packaging. Furniture is bulky and fragile; crating or carton design changes both damage rates and how many pieces fit on a truck or in a container.
- Freight and insurance, from the factory to your warehouse, divided by the number of pieces per load.
- US duties, calculated as rate × customs value. The customs value is generally the price paid for the goods, without the international freight and insurance.
- Customs fees: MPF and, for ocean cargo, HMF (see the duties section).
- Customs broker fees. Ask your broker for an itemised quote per entry.
- Inventory and risk: the cost of money tied up in goods in transit and safety stock, plus an allowance for damage and claims.
Divide the totals by the number of sellable pieces, not shipped pieces. Learn the terms in our glossary: landed cost, Incoterms, MOQ.
Where Mexico, the USA and China differ
Freight and time. Furniture from Mexico usually crosses the border by truck, so a load can go from the factory to your dock without changing hands at a port. From China, goods go by ocean container, then by truck or rail from the US port. Longer transit means more inventory in the pipeline and more safety stock. Ask carriers for quotes on your real lane; freight rates change too fast for a blog to give useful numbers.
Order size. A full truckload from Mexico can be smaller than an ocean container program, which helps with new collections and custom pieces. Compare MOQs on the same basis.
Duties. This is where the gap is largest, and it depends on the HTS line and on USMCA. See the table below.
Quality and changes. A factory in Mexico can be visited in a day trip from many US cities, and samples move faster. That shortens the loop when a finish or a joint needs fixing. Price this in as fewer rejected pieces and shorter development time, if your experience supports it.
Made in USA. No import duties or customs fees, and the shortest supply chain. Compare the domestic quote with the same formula; freight from the plant to your warehouse still counts.
Suppliers on Suconex
Six furniture makers from the wood, furniture and interiors list. Descriptions come from each company's Suconex profile. For a full guide by state, see furniture manufacturers in Mexico.
- Gebesa Tijuana (Tijuana, Baja California): designs, makes and installs commercial and office furniture, including modular systems, seating and storage; lists upholstery, welded frames and powder coating. About 10 km by road from the Otay Mesa crossing.
- AG Furniture Manufacturer (Tijuana, Baja California): family-owned maker of custom wood furniture with upholstery for hospitality and residential clients across North America.
- Punto Interior Alta Carpintería (Monterrey, Nuevo León): high-end carpentry, custom furniture and architectural woodwork, with metalwork, painting, glass and marble.
- Zermueble (Guadalajara, Jalisco): commercial and residential furniture and custom projects; the profile states capacity of up to 500 pieces per week and exports of rustic furniture.
- Timberlacq (Mexico City): wooden furniture and architectural woodwork since 1988, for residential, commercial and hospitality projects.
- AG Muebles y Cocinas (Chihuahua, Chihuahua): furniture components such as kitchen countertops, doors and panels for business clients.
Listing on Suconex is not an endorsement. Check every supplier before you order.
US duties on furniture by origin (as of October 29, 2026)
Last checked: October 29, 2026. Sources: the official US government documents listed under Sources (USITC, USTR, CBP, Federal Register, eCFR).
The base (MFN) duty rate is Free for most wooden, metal and upholstered furniture and seats in HTS headings 9401 and 9403. The extra duties are what differ:
| Product (HTS) | Made in Mexico | Made in China |
|---|---|---|
| Most wooden and metal furniture, e.g. dining tables, desks, beds (9403) | 0% if it qualifies for USMCA and is entered duty-free; otherwise 10% Section 301 | 25% Section 301 (List 3) + 12.5% Section 301 |
| Other seats: wooden frames not upholstered, and metal frames (9401.69, 9401.71, 9401.79) | Same as above | 25% Section 301 (List 3) + 12.5% Section 301 |
| Upholstered seats with wooden frames (9401.61.4011, .4031, .6011, .6031) | 25% Section 232, even under USMCA | 25% Section 232 + 25% Section 301 (List 3) |
| Kitchen cabinets, vanities and their parts (9403.40.9060, 9403.60.8093, 9403.91.0080) | 25% Section 232, even under USMCA | 25% Section 232 + 25% Section 301 (List 3) |
| Wooden bedroom furniture | As for other 9403 furniture | As above, plus antidumping duty: the cash deposit rate for exporters without their own rate is 216.01% |
- Section 232 wood duties are scheduled to rise on January 1, 2027, to 30% on upholstered wooden seats and 50% on kitchen cabinets and vanities, except for countries that reach an agreement with the US.
- The 10% (Mexico) and 12.5% (China) Section 301 duties took effect on July 24, 2026 (HTS 9903.05.55 and 9903.05.31). They do not apply to wood products already under Section 232, and the Mexico duty does not apply to goods entered duty-free under USMCA.
- MPF for fiscal year 2027 (October 1, 2026 to September 30, 2027) is 0.3464% of the value, with a minimum of $34.58 and a maximum of $670.86 per formal entry. It is not charged on goods that originate under USMCA.
- HMF is 0.125% of the value of cargo unloaded from a commercial vessel at a US port. Furniture trucked from Mexico usually does not pay it.
- Antidumping rates are set per exporter. Check the exporter's current rate with your broker before you order wooden bedroom furniture from China.
Rates change often. Confirm the HTS code and duties with your customs broker before each new product ships.
A template you can copy
Fill in one column per quote. Use the same product, the same quantity and the same delivery point.
| Line | USA | Mexico | China |
|---|---|---|---|
| A. Factory price per piece (EXW/FCA) | |||
| B. Packaging per piece | |||
| C. Freight + insurance per piece | |||
| D. Duty rate (from the table above) × A | |||
| E. MPF + HMF per piece | |||
| F. Broker fees per piece | |||
| G. Inventory and damage allowance per piece | |||
| Landed cost per piece (A to G) |
If you are not sure whether a product qualifies for USMCA, run the Mexico column twice: once at 0%, and once with the 10% Section 301 duty. The gap shows how much the certificate of origin is worth to you.
How Suconex helps
Suconex gets real quotes from Mexican furniture makers, so the Mexico column in your template has real numbers in it. We contact suppliers in Spanish and return the quotes in one table: unit price, tooling, MOQ, lead time and certifications. Send us your current China or US quote and compare.
Compare your furniture price with Mexican suppliers →
FAQ
Is furniture made in Mexico cheaper than furniture made in China?
It depends on the product. The factory price from China is often lower, but most Chinese furniture now pays 25% plus 12.5% in extra US duties, plus ocean freight and longer inventory time. Compare landed cost per piece, not factory price.
What US duty applies to furniture from Mexico?
Most furniture has a Free base rate. If it qualifies for USMCA and is entered duty-free, no extra duty applies, except 25% Section 232 on upholstered wooden seats and kitchen cabinets and vanities. Otherwise, goods of Mexico pay 10% Section 301 (as of October 29, 2026).
What US duty applies to furniture from China?
Most furniture and seats pay 25% Section 301 (List 3) and 12.5% Section 301. Upholstered wooden seats and cabinets pay 25% Section 232 instead of the 12.5%. Wooden bedroom furniture can also face antidumping duty.
Is international freight part of the dutiable value?
Generally no. US customs value is based on the price paid for the goods, excluding international freight and insurance. Freight still counts in your landed cost.
Do I pay MPF on furniture from Mexico?
Not on goods that originate under USMCA. Other formal entries pay 0.3464% of the value, with a minimum of $34.58 and a maximum of $670.86 per entry in fiscal year 2027.
How do I prove my furniture qualifies for USMCA?
With a certification of origin from the producer, exporter or importer. CBP accepts any format that contains the nine minimum data elements. Your supplier has to confirm the product meets the USMCA rule of origin for its HTS line.
Sources
- Suconex, wood, furniture and interiors suppliers and supplier profiles: gebesa-tijuana, ag-furniture-manufacturer, punto-interior-alta-carpinteria, zermueble-sa-de-cv, timberlacq, ag-muebles-y-cocinas, https://suconex.com/en/suppliers/wood-furniture-interiors (accessed October 29, 2026).
- U.S. International Trade Commission, Harmonized Tariff Schedule of the United States, Revision 21 (2026), headings 9401 and 9403 and Chapter 99, U.S. note 20 (Section 301 China), https://hts.usitc.gov/ (accessed October 29, 2026).
- Office of the U.S. Trade Representative, "Notice of Actions in Section 301 Investigations … Forced Labor," 91 FR 47318, https://www.federalregister.gov/documents/2026/07/28/2026-15181/notice-of-actions-in-section-301-investigations-of-acts-policies-and-practices-of-various-economies (accessed October 29, 2026).
- U.S. Customs and Border Protection, CSMS # 69326983, "Section 301 Forced Labor Import Duties," https://content.govdelivery.com/accounts/USDHSCBP/bulletins/421d887 (accessed October 29, 2026).
- Proclamation 10976, "Adjusting Imports of Timber, Lumber, and Their Derivative Products," 90 FR 48127, https://www.govinfo.gov/content/pkg/FR-2025-10-06/pdf/2025-19482.pdf (accessed October 29, 2026).
- U.S. Customs and Border Protection, CSMS # 66492057, Section 232 timber and lumber guidance, https://content.govdelivery.com/accounts/USDHSCBP/bulletins/3f69699 (accessed October 29, 2026).
- Proclamation amending the timber and lumber duties, FR Doc. 2026-00327, https://www.federalregister.gov/documents/2026/01/09/2026-00327/amendments-to-adjusting-imports-of-timber-lumber-and-their-derivative-products-into-the-united (accessed October 29, 2026).
- U.S. Department of Commerce, "Wooden Bedroom Furniture From the People's Republic of China: Final Results of Antidumping Duty Administrative Review; 2024," FR Doc. 2026-16446, https://www.federalregister.gov/documents/2026/08/12/2026-16446/wooden-bedroom-furniture-from-the-peoples-republic-of-china-final-results-of-antidumping-duty (accessed October 29, 2026).
- U.S. Customs and Border Protection, "Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027," CBP Dec. 26-14, 91 FR 48398, https://www.federalregister.gov/documents/2026/07/31/2026-15530/customs-user-fees-to-be-adjusted-for-inflation-in-fiscal-year-2027 (accessed October 29, 2026).
- 19 CFR 24.23 (merchandise processing fee) and 24.24 (harbor maintenance fee), https://www.ecfr.gov/current/title-19/chapter-I/part-24 (accessed October 29, 2026).
- 19 CFR 152.102(f), definition of "price actually paid or payable," https://www.ecfr.gov/current/title-19/chapter-I/part-152/subpart-E/section-152.102 (accessed October 29, 2026).
- U.S. Customs and Border Protection, "U.S.-Mexico-Canada Agreement (USMCA)," https://www.cbp.gov/trade/priority-issues/trade-agreements/USMCA (accessed October 29, 2026).



