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Last updated 7 November 2026 · every figure recomputed from the sources listed at the foot of this page

Softwood, Furniture and Cabinets: The 9-Heading 9903.76 Ladder

The same shipment of wood can pay 10 percent, 25 percent, 15 percent or nothing, and the difference is not the product — it is which of 9 headings reaches it and where it was grown or assembled. This page prints the whole family, the 15 subheadings U.S. note 37(b) enumerates for softwood timber and lumber, and the furniture base rates the 25 percent overlay sits on top of.

Three rates for one product family

The 9 headings split by what they add to the base rate: 9903.76.01, 9903.76.20 add 10 percent; 9903.76.02, 9903.76.03 add 25 percent; 9903.76.04 restates the base duty; and 9903.76.21, 9903.76.22, 9903.76.23, 9903.76.24 print a flat 15 percent in the general column, which replaces the base rate rather than adding to it.

That last group is the part most people miss. A heading that prints “15%” is not 15 percent on top of the chapter 44 or chapter 94 base rate; it is the rate. A heading that prints “the duty provided in the applicable subheading + 25%” is the base rate plus 25. Reading those two shapes as equivalent overstates the flat-15 lines by the whole base rate, and on a Free base line it is the difference between 15 percent and 40 percent.

This table is wider than the screen: scroll it sideways to reach every column.

Source: USITC (United States International Trade Commission) · checked 7 November 2026, 00:34 UTC.

The country tiers, in the note's own words

The furniture heading is scoped by exclusion rather than inclusion, and the note says which countries it means:

“applicable to products of all countries other than: the United Kingdom, the member nations of the European Union, South Korea, Japan, and Taiwan”

Five jurisdictions are named — the United Kingdom, the member nations of the European Union, South Korea, Japan and Taiwan — and each has its own heading in the family: 9903.76.21 for the United Kingdom at 10 percent, and 3 more at a flat 15 percent. So the practical question for a furniture importer is not “is there a furniture tariff” but “is my origin on the list”, and the answer changes the rate by 10 or 15 percentage points without changing the product at all.

Softwood timber and lumber: fifteen subheadings, all Free

Note 37(b) enumerates 15 subheadings that the 10 percent timber heading reaches. Every one of them prints Free in the chapter 44 general column: 15 of 15.

This table is wider than the screen: scroll it sideways to reach every column.

Source: USITC · checked 7 November 2026, 00:34 UTC.

That is the cleanest illustration of what a Chapter 99 overlay does. The base schedule charges nothing on softwood lumber — these are raw materials, and the schedule has priced them at zero for a long time. The 10 percent is entirely an overlay, and it applies to the enumerated list, not to the chapter. A lumber line outside the list pays nothing at all, which makes the enumeration itself the document that decides the entry.

One measurement detail worth recording, because it is the kind of thing that silently produces wrong tables: the note prints eight-digit subheadings while the export prints ten-digit lines beneath them. Matching on exact keys reported four of the fifteen as absent from the export when they were present all along as their own ten-digit children. A table built that way would have claimed the schedule was missing four lines it prints.

Furniture: Free base rates under a 25% overlay

The 25 percent furniture heading reaches upholstered wooden furniture, and the base rates underneath it are almost all Free. Across the upholstered seat lines under 9401, 9 of 9 print Free; across the wooden furniture lines under 9403.40 and 9403.60, 5 of 5 print Free.

This table is wider than the screen: scroll it sideways to reach every column.

Source: USITC · checked 7 November 2026, 00:34 UTC.

So a covered upholstered chair goes from Free to 25 percent, and a covered kitchen cabinet goes from Free to 25 percent. There is no base rate to argue about and no arithmetic to get wrong; the whole question is whether the article is inside the heading's scope and whether its origin is one of the five named jurisdictions.

Kitchen cabinets and vanities

Heading 9903.76.03 covers completed kitchen cabinets and vanities and their parts, and it adds 25 percent. The base lines sit under 9403.40, which prints Free for the rated lines in the export. This is a heading where the classification work is almost entirely about the word “completed”: a flat-pack carton of panels and a finished cabinet can share a ten-digit line while differing on whether the article is assembled, and the overlay's scope turns on that word.

What changes the answer, in order

Origin first. Check whether the goods are from one of the five named jurisdictions. If they are, the flat-rate headings apply and the analysis ends.

Then the enumeration. For timber and lumber, check whether the subheading is on note 37(b)'s list. Being in chapter 44 is not enough.

Then the scope words. “Upholstered”, “wooden”, “completed” — each of these does real work in the heading text, and each is a place where two similar articles part company.

Then the base rate. On these lines it is almost always Free, so the overlay is the entire duty. That makes the base rate a low-value thing to check and the scope a high-value thing to check.

Limits of this page

The table prints the general column only. The special column carries preferential rates that this page does not reproduce, and a shipment that claims one of them is a different calculation. The scope column is abridged: the full scope is the note text plus the enumerated list, and a heading whose scope turns on a subdivision letter cannot be settled from a row. And the family carries country-specific headings that track trade arrangements, which are amended by instrument rather than by the schedule — the source line under each table carries the timestamp this snapshot was read.

Frequently asked questions

How many headings are in the 9903.76 family?

9. 2 add 10 percent (9903.76.01, 9903.76.20), 2 add 25 percent (9903.76.02, 9903.76.03), 1 restates the base duty (9903.76.04), and 4 print a flat 15 percent (9903.76.21, 9903.76.22, 9903.76.23, 9903.76.24).

What is the tariff on softwood lumber from Canada?

The 10 percent timber heading reaches the 15 subheadings note 37(b) enumerates, and every one of them prints Free in the chapter 44 general column — so the 10 percent is the whole duty. Canada is not one of the five jurisdictions that get a separate flat-rate heading in this family.

What is the tariff on upholstered wooden furniture?

Heading 9903.76.02 adds 25 percent to upholstered wooden furniture from all countries other than the United Kingdom, the EU member nations, South Korea, Japan and Taiwan. The base lines under 9401 that carry upholstered seats print Free in 9 of 9 rated lines, so the overlay is effectively the whole duty.

Do kitchen cabinets pay 25%?

Completed kitchen cabinets and vanities, and their parts, are covered by heading 9903.76.03 at 25 percent. The base lines under 9403.40 print Free, so the classification question is whether the article is a completed cabinet rather than a carton of panels.

What does a flat 15% heading mean?

The four headings 9903.76.21, 9903.76.22, 9903.76.23, 9903.76.24 print 15 percent in the general column instead of adding to the base rate. On a Free base line the result is 15 percent; a heading that adds 25 percent to the same Free base gives 25. Treating the two shapes as equivalent is a 10-point error.

Are wood products from the EU treated differently?

Yes. The EU member nations are among the five jurisdictions excluded from the 25 percent furniture heading and given their own heading at a flat 15 percent. The same product from an unlisted origin pays 25 percent on top of its base rate.

Sources

• USITC — Chapter 44 REST export (softwood timber and lumber, note 37(b)) (read 2026-11-07T00:34:51Z, sha256 185fc0eeb14ed1e8…)
• USITC — Chapter 94 REST export (9401/9403 furniture base rates) (read 2026-11-07T00:34:53Z, sha256 0b0b9606ccfd0212…)
• USITC (United States International Trade Commission) — Chapter 99 REST export re-read by this task; 3,350 rows. Byte-identical to the copy batch 1 read on 2026-11-06 (read 2026-11-07T00:34:48Z, sha256 e55de042e0cb6b67…)

Every figure above is recomputed from the datasets listed here at render time; the dataset vintage and each source's check timestamp are printed with it. This page extends the prototype that already earns search traffic on the same mechanism. Rates are informational, not a binding customs determination: confirm the classification and the entry with CBP before shipping.