9903.76.02 Upholstered Wood Furniture: Section 232 Rate and Scope

Key Points

• HTS 9903.76.02 imposes a 25% ad valorem Section 232 duty on upholstered wooden furniture, stacked on top of whatever rate applies in the underlying Chapter 1-97 subheading.
• The code covers exactly four HTSUS subheadings: 9401.61.40.11, 9401.61.40.31, 9401.61.60.11, and 9401.61.60.31.
• The effective date for all four subheadings is October 14, 2025, with no announced end date as of August 16, 2026.
• The legal authority is U.S. note 37(d) of Chapter 99 of the HTSUS, which governs the softwood timber and wood products Section 232 program.
• Every entry covering these subheadings must carry both the underlying Chapter 1-97 line and the Chapter 99 co-classification line on the CBP entry summary.

On this page

1. What 9903.76.02 is and why it matters
2. Affected products and HTSUS coverage
3. The 25% rate: how it is calculated and stacked
4. Effective date and current status
5. Interaction with other tariff provisions
6. What importers should do
7. Key references

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

HTS 9903.76.02 is a Chapter 99 overlay code under the Section 232 softwood timber and wood products program. It applies a 25% duty, in addition to the normal column 1 general rate, to upholstered wooden furniture products classified in four specific subheadings under heading 9401. The code became effective on October 14, 2025, and has no announced end date as of August 16, 2026. Importers bringing in upholstered wood-framed seating that falls under these subheadings must report 9903.76.02 alongside the base classification on every CBP entry summary.

What 9903.76.02 is and why it matters

Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS) contains temporary and special-program duty provisions. Codes in this chapter do not replace a product's ordinary classification in Chapters 1-97; they ride alongside it as a second line on the entry, imposing an additional duty.

9903.76.02 is one arm of the broader Section 232 wood products program, which is governed by U.S. note 37 of Chapter 99. The note has multiple subdivisions covering different product groups. This code is specifically authorized by subdivision (d) of that note and targets upholstered wooden furniture, a category distinct from structural timber, softwood lumber, or non-upholstered wood furniture covered by other subdivision codes. For context on the timber arm of the same note 37 program, see 9903.76.01 Softwood Timber 232: Rate, Scope, and Stacking.

Affected products and HTSUS coverage

The official heading text for 9903.76.02 reads: Upholstered wooden furniture products provided for in subdivision (d) of U.S. note 37 of this subchapter.

As of August 16, 2026, the code applies to exactly four eight-digit HTSUS subheadings, all effective October 14, 2025:

• 9401.61.40.11 - Upholstered wooden furniture, U.S. note 37(d)
• 9401.61.40.31 - Upholstered wooden furniture, U.S. note 37(d)
• 9401.61.60.11 - Upholstered wooden furniture, U.S. note 37(d)
• 9401.61.60.31 - Upholstered wooden furniture, U.S. note 37(d)

All four subheadings fall within heading 9401 (seats, whether or not convertible into beds, and parts thereof) of the HTSUS. Verify the precise product descriptions for each subheading directly in the current HTSUS, as statutory descriptions control classification. If your product classification is uncertain or sits near a heading boundary, confirm the correct subheading with your broker before filing.

Country scope

The facts block for this code does not specify a limited country list. That means the 25% additional duty applies on a most-favored-nation basis to imports from all countries unless U.S. note 37(d) or a separate HTSUS provision provides otherwise. Confirm applicability for any specific origin country in the current HTSUS or with a licensed customs broker, because country-specific caps or exclusions may appear elsewhere in the note 37 framework.

The 25% rate: how it is calculated and stacked

The HTSUS general column rate for 9903.76.02 is: the duty provided in the applicable subheading + 25%.

In practice, this means the importer pays two separate duties on the same entered value:

• Base duty: the column 1 general rate of the underlying 9401.61 subheading (confirm the current rate in the HTSUS).
• Section 232 additional duty: 25% of the customs value of the imported upholstered wooden furniture.

Both amounts are calculated against the entered value of the merchandise. Because the 25% is a true add-on, the effective combined rate is the sum of the two percentages, not a replacement. For entries with complex pricing structures, such as goods involving related-party transactions, the customs value used as the base for both duties matters significantly. See Indirect Payment Customs Value: What Counts in the Price for related guidance.

How the Chapter 99 code appears on an entry summary

A CBP entry summary (CBP Form 7501) for affected goods must show two separate classification lines:

1. The underlying 9401.61.40.11, .40.31, .60.11, or .60.31 line with its normal column 1 rate.
2. A second line for 9903.76.02 with the 25% additional duty.

Omitting the Chapter 99 line is a classification error and can trigger penalties, unpaid duty demands, and liquidation issues. Confirm the current ACE filing requirements on the CBP website.

Effective date and current status

All four subheadings covered by 9903.76.02 became effective on October 14, 2025. There is no announced end date as of August 16, 2026. Goods entered, or withdrawn from warehouse for consumption, on or after October 14, 2025, are subject to the 25% additional duty. Goods entered before that date are not covered by this code, though other provisions may apply; check the entry date carefully for any entries near the effective date boundary.

Because no sunset date has been published, importers should treat this duty as ongoing until an official Federal Register notice or HTSUS amendment announces otherwise. Monitor federalregister.gov and cbp.gov for any future modifications, exclusions, or termination notices under U.S. note 37(d).

Interaction with other tariff provisions

The Section 232 duty under 9903.76.02 stacks with other applicable duties. Depending on the origin of the goods and the specific entry, a shipment of upholstered wooden furniture may face:

• The normal column 1 general rate under the 9401.61 subheading.
• The 25% Section 232 additional duty from 9903.76.02.
• Any Section 301 additional duties, if applicable to the country of origin, reported under a separate Chapter 99 code.
• Any other applicable duties, fees, or assessments such as Merchandise Processing Fee and Harbor Maintenance Fee.

Each of these is calculated and reported separately. Confirm which Chapter 99 codes apply to a given shipment based on origin and product using the current HTSUS and current CBP guidance. For an overview of how multiple Chapter 99 codes interact on a single entry, consult your broker or review the 2026 tariff code overview.

The note 37 program also covers other product categories, such as structural timber and softwood lumber, under different subdivision codes and different Chapter 99 numbers. Rates and scope differ by arm, so do not assume the rate or country caps from one note 37 arm apply to another. Verify each code independently in the HTSUS.

What importers should do

• Audit open and upcoming entries. Review all entries of upholstered wooden seating with frames of wood to determine whether they fall under subheadings 9401.61.40.11, 9401.61.40.31, 9401.61.60.11, or 9401.61.60.31. If they do, and the entry date is on or after October 14, 2025, the 9903.76.02 line is required.
• Update ACE filing instructions. Ensure your customs broker's filing setup includes 9903.76.02 as a co-classification line on every affected entry summary, with the 25% rate applied to the entered value.
• Review entered value calculations. Because the 25% is applied to customs value, verify that the declared value correctly reflects all dutiable elements, particularly for related-party transactions. See Transfer Pricing Adjustment Customs Value: What Importers Must Know for related considerations.
• Monitor for HTSUS and Federal Register updates. No end date has been announced as of August 16, 2026. Check federalregister.gov and hts.usitc.gov regularly for exclusions, terminations, or modifications to U.S. note 37(d).

Key references

• HTSUS online edition (hts.usitc.gov) - Official harmonized tariff schedule, including Chapter 99 and U.S. note 37.
• U.S. Customs and Border Protection (cbp.gov) - Entry filing guidance, ACE requirements, and CSMS messages on Section 232 wood products.
• Federal Register (federalregister.gov) - Proclamations, notices, and future modifications to the Section 232 wood products program.
• White House proclamations (whitehouse.gov) - Presidential proclamations establishing and modifying Section 232 actions.
• 9903.76.01 Softwood Timber 232: Rate, Scope, and Stacking - Coverage of the timber arm of the same U.S. note 37 program.