The US Furniture Import Landscape in 2025–2026
China remains the dominant source country for furniture imported into the United States, despite Section 301 tariffs and periodic supply chain disruptions. The reasons are structural: Foshan's manufacturing depth, the scale of its component supply chain, and the accumulated OEM capability built over decades cannot be replicated quickly elsewhere. Vietnam and Malaysia have absorbed some volume at the lower end of the price spectrum, but mid-to-high tier furniture with custom specifications, certified materials, and consistent quality at competitive FOB pricing still predominantly comes from China's Greater Bay Area.
For Amazon sellers specifically, the equation has changed in recent years. Rising logistics costs, FBA fee increases, and growing competition have compressed margins. Sellers who succeed long-term do so by sourcing directly from factories — not via Alibaba intermediaries — and building genuine product differentiation through design, certification, or category depth.
Section 301 Tariffs: Current Rates and Planning
Most furniture categories imported from China into the US are subject to Section 301 tariffs under List 3, which were set at 25% and have remained in place through successive trade policy reviews. The tariff applies to the FOB value of the goods and is assessed at the port of entry in addition to the standard MFN (Most Favoured Nation) duty rate, which varies by HTS code (typically 0–5.3% for furniture).
For Amazon sellers, the practical implication is that your landed cost calculation must account for both layers. A sofa with an FOB China price of $200, MFN duty of 3.5%, and Section 301 tariff of 25% has a total duty obligation of $57 before shipping, brokerage, and FBA inbound logistics. This is not optional or negotiable — it is a legal obligation, and mis-declaring value or HS codes to avoid it constitutes customs fraud.
Some sellers have explored first-sale valuation (declaring factory invoice value rather than seller-to-buyer value for duty purposes) as a legitimate duty reduction strategy. This is legal but requires documentation and a customs broker familiar with the mechanism.
CARB Phase 2: Non-Negotiable for Wood Furniture
The California Air Resources Board (CARB) Airborne Toxic Control Measure (ATCM) for composite wood products — known as CARB Phase 2 — sets limits on formaldehyde emissions from hardwood plywood, particleboard, and medium-density fibreboard (MDF) used in finished goods. It applies to products sold anywhere in the United States, not just California.
For Amazon sellers, CARB compliance is effectively a market access requirement. Amazon has periodically suspended or removed listings for furniture products that cannot provide CARB certification documentation. Request the CARB third-party certification (TPC) certificate from your factory, which certifies the composite wood panel supplier used in your product. The TPC number should be traceable on the CARB website. If the factory cannot provide this, your products may face listing suspension or return at the border.
CPSC Requirements for Furniture
The Consumer Product Safety Commission (CPSC) has specific mandatory requirements for certain furniture categories:
- Clothing storage units (dressers, chests) — must comply with ASTM F2057-23 stability standard to prevent tip-over injuries. This is mandatory as of 2023 under the STURDY Act. Products must pass testing and carry a certification of compliance.
- Children's furniture — subject to additional requirements under 16 CFR Part 1500 and category-specific standards. Upholstered furniture for children must also consider TB 117-2013 flammability requirements.
- All furniture — general conformity certification (GCC) or children's product certificate (CPC) is required. You as the importer are responsible for maintaining test reports and making them available to CPSC on request.
FBA-Ready Packaging: What Your Factory Needs to Know
Amazon FBA has specific packaging requirements that furniture sellers must communicate clearly to their factories. Non-compliant packaging results in receiving delays, chargeback fees, and in severe cases, refused inventory.
- Each unit must be in its own packaging capable of withstanding standard warehouse handling without additional protective wrapping
- Polybags must have suffocation warnings if the opening is larger than 5 inches
- FNSKU (Fulfillment Network Stock Keeping Unit) labels must be scannable and placed on the outside of the master carton
- Box weight must not exceed 50 lbs (23 kg) unless the item is a single unit above that weight, in which case team-lift labels are required
- Oversized furniture may qualify for non-standard size tiers with different inbound logistics routes
Send your factory the FBA Packaging and Prep Requirements document (available on Seller Central) as part of your purchase order. Request a packaging sample before production to confirm compliance. A corrective repack at an Amazon preparation centre costs $1.50–$2.50 per unit and delays receiving by days.
FOB vs DDP: Which Incoterm for Amazon Sellers?
Most Amazon sellers default to FOB China, which means the factory delivers to the named port of loading and you (or your freight forwarder) arrange ocean freight, insurance, import customs, and FBA inbound delivery. FOB gives you full visibility and control over logistics costs, and typically produces the lowest total landed cost when you have a reliable freight forwarder.
DDP (Delivered Duty Paid) arrangements, where the factory or a trading company handles everything including import duties and delivery to FBA, seem simpler but carry risks. You have no visibility into what duty rate was declared, whether tariff engineering was applied properly, or what the true logistics cost was. If CPSC or CBP ever audit your imports, you as the importer of record remain responsible regardless of what your DDP supplier told you. For serious sellers building a long-term business, FOB with a qualified customs broker is the better structure.
Building a Direct Factory Relationship
The single most important step an Amazon furniture seller can take to improve margins and product quality is eliminating trading company intermediaries. A direct factory relationship gives you priority production scheduling, the ability to make product modifications, access to realistic cost breakdowns, and a supplier who is accountable for quality issues.
Finding genuine factories requires either an on-the-ground presence in Foshan (or a trusted local agent) or a platform that has done the verification for you. Cold outreach to Alibaba suppliers without verification is high-risk — the majority of "factories" on B2B platforms are trading companies or at best hybrid operations with limited manufacturing control.
ChinaMakersHub connects US sellers directly with audited furniture manufacturers in Foshan and the Greater Bay Area. Submit an inquiry for a direct factory introduction.