What a US importer of wooden goods actually needs
A correct HTS line, a Lacey Act plant-product declaration, TSCA Title VI compliance for composite parts, and a dated view of tariff exposure. Those four, in that order, decide whether the container clears smoothly.
- HTS classification: yours to determine, ours to support. We supply the material build and the code we intend to ship under, on the proforma.
- Lacey Act: most wood and plant articles require a PPBM declaration (species, scientific name, harvest country, quantity, value) filed by your broker through ACE. We supply the species and harvest-country data.
- TSCA Title VI: applies to hardwood plywood, particleboard and MDF and to articles containing them — so a cat tree with an MDF shelf is in scope; a solid pine frame is not. Certified panels, a compliant label and importer declarations are required.
- Prop 65 (California): coatings and preservatives may trigger a warning analysis; we supply the chemical statement so your counsel can decide.
- CPSC / CPSIA: if a wooden gift or ornament has play value, it becomes a children's product with testing and tracking-label duties. We flag this per SKU.
Tariff exposure, dated and caveated
Wooden consumer goods from China generally carry a small base duty plus Section 301 exposure, and Section 232 added measures on certain wood products from October 2025. These rates moved repeatedly in 2025–2026, so treat the table below as a reading list — your broker sets the final rate.
| Measure | Applies to | Indicative effect | Your action |
|---|---|---|---|
| Section 301 Lists 1–3 | Many wooden furniture lines and some 44-series goods | +25% above base duty | Confirm your 10-digit line's list assignment |
| Section 301 List 4A | Certain wooden articles | +7.5% | Confirm list assignment |
| Section 232 (as expanded) | Listed wood derivatives from 14 Oct 2025; cabinets & vanities at 25% | Stacks on top; scope is product-specific | Ask for our written scope note per SKU |
| Forced-labour-linked Section 301 measure | Applied at 12.5% on Chinese goods from 24 Jul 2026 per published guidance | Stacks with the measures above | Have your broker verify status. This has moved twice |
| AD/CVD, hardwood & decorative plywood | China-wide rate around 187% | We do not export this category | Buy softwood or birch-core ply instead |
| AD/CVD, wooden cabinets & vanities | Orders in force after the 2025 ITC affirmative determination | We do not export these | Specify free-standing storage furniture |
Landed-cost worked example
On a 40'HQ of wooden frames, freight and port costs add roughly 3–4% to the FOB value, and the tariff stack is what swings the outcome by up to 25%. The FOB number is the smallest part of the decision.
| Line | Assumption | Added to FOB |
|---|---|---|
| FOB value | 40'HQ of mixed picture frames, built to your spec | 100% — the base |
| Ocean freight | 40'HQ Shanghai → Los Angeles, weekly sailing | +2–3% |
| US-side port & handling | THC, chassis, drayage in LA county | +1–1.5% |
| Brokerage & entry fees | Entry filing, ISF, broker | under 1% |
| Base duty | HTS 4414.00.0090, free base rate | 0% |
| Section 301 exposure | Confirmed for your 10-digit line | 0% or +25% |
| Statutory fees | Maritime / security / merchandise processing | under 1% |
| Landed, no 301 | Best case | ≈ +4% |
| Landed, with 301 | If 301 applies to the declared line | ≈ +29% |
| Effective cost per piece | Best / worst case | index 1.00 / 1.25 |
Practical habits that prevent examinations
- Name the species on the invoice. 'Wooden frame' invites questions; 'Picture frames, Populus spp., harvested China, HS 4414.00.0090' answers them in advance.
- ISPM-15 marks on every solid-wood pallet and batten: photographs before the doors close, on file for two years.
- Don't split a shipment to stay under a de minimis. We get asked; the answer is no, and a broker who says otherwise is selling you a problem.
- If you use a customs bond and a continuous entry programme, we will time the shipments so entries line up with your funding calendar.
- Ask us for the TSCA determination in writing per SKU. We will state whether it is in scope, and cite the panel certificate if it is.
What we supply to your broker, before the vessel sails
| Item | Format | Timing |
|---|---|---|
| Proforma invoice with intended HTS line | PDF + editable | At PO |
| Packing list, carton-level, SKU-mapped | XLSX | 7 days pre-sailing |
| Material & species declaration | PDF letterhead | At PO |
| Lacey Act data (species, harvest country, value split) | XLSX aligned to PPBM fields | 7 days pre-sailing |
| TSCA Title VI certificate(s) or scope determination | At PO | |
| ISPM-15 treatment records + marking photo | At loading | |
| Coating / Prop 65 chemical statement | On request | |
| Test reports (LFGB, EN 71-3, ASTM F963) | PDF, report number quoted | Before first production |