Home & kitchen
Furniture, sofas and chairs
Furniture is the most finely split category on this site, and the split follows construction rather than price or size. An upholstered sofa or armchair on a wooden frame is 25%. The same seat on a metal frame is 50%. A wooden dining chair with no upholstery is 50%. Wooden kitchen furniture is 25%, wooden bedroom furniture is 50%, other wooden furniture for the home is 50%, and metal and plastic furniture are both 50%. One line is missing outright: 9401.31, wooden swivel chairs with height adjustment, is not on the list, while the non-wooden version of that same office chair is 50%.
Seats, other furniture and parts thereof
Tariff items behind this rate (10)
9401.61.1025%Other seats, with wooden frames: Upholstered: For domestic purposes9401.69.1050%Other seats, with wooden frames: Other: For domestic purposes9401.71.1050%Other seats, with metal frames: Upholstered: For domestic purposes9401.39.1050%Swivel seats with variable height adjustment: Other: For domestic purposes9403.40.0025%Wooden furniture of a kind used in the kitchen9403.50.0050%Wooden furniture of a kind used in the bedroom9403.60.1050%Other wooden furniture: For domestic purposes9403.20.0050%Other metal furniture9403.70.1050%Furniture of plastics: For domestic purposes9403.91.0025%Parts: Of wood
What people get wrong
This is one of the few categories where the naive rule - American brand, American factory - is close to right, and it is worth knowing why rather than getting it right by luck. Upholstered furniture is bulky and expensive to ship, so the big US recliner and sofa brands really do build in the United States and Mexico. It also means the Canadian answers here are real manufacturers rather than importers, which is rarer on this site than you would hope.
Work out what this adds to a purchase
What to buy instead
- Made in CanadaConfirmed by the maker
Where it is made: Durham, Ontario
Its own site says all of its furniture is made from sustainably harvested solid wood at its plant in the Town of Durham, Ontario. Bedroom furniture is the 50% line, so this is the largest single saving in the category.
- Made in CanadaConfirmed by the maker
Where it is made: Louiseville, Quebec
Publishes its Louiseville, Quebec plant address and says roughly 1,150 chairs and 200 tables are hand-assembled and hand-finished there daily. Its own marketing phrase is "proudly made in North America" rather than "made in Canada", so confirm the specific piece if that distinction matters to you.
- Made in CanadaConfirmed by the maker
Where it is made: Winnipeg, Manitoba
Listed for the custom upholstery line specifically. EQ3 says product design, R and D and custom upholstery manufacturing all happen at its Winnipeg headquarters - and says in the same breath that its products "might not always be made in Canada". Credit for saying so. The rest of the catalogue is sourced from partners and was not checked here.
Not what you would guess
- Depends on the modelConfirmed by the maker
Where it is made: Tennessee, Missouri and Arkansas, plus three plants in Mexico
La-Z-Boy lists its own plants: Dayton in Tennessee, Neosho in Missouri and Siloam Springs in Arkansas, alongside three in Mexico. It does not publish which plant builds which model, and the two countries land on opposite sides of this surtax. Upholstered wooden-frame seating is the 25% line rather than the 50% one, which softens it, but the origin marking is the only thing that settles it.