🪑 Folding Dining Table (折叠餐桌)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Folding Table"?

A Folding Dining Table is a piece of furniture designed for dining, characterized by its collapsible structure to save space. In international trade, its classification is strictly determined by its primary material and structural composition. Misclassification can lead to severe tax liabilities, especially under current US trade policies.

Two Main Material Categories:

1. Wooden Folding Tables: Frames, legs, or surfaces primarily made of wood.
2. Metal Folding Tables: Frames constructed from iron, steel, aluminum, or copper.

⚠️ Critical Distinction:
- If the table is wooden (even with metal hinges), it generally falls under Chapter 44.
- If the table is metal (iron/steel), it falls under Chapter 73.
- Note: This analysis covers "Dining Tables." For "Folding Chairs/Sofas," see the secondary HS Codes below.

📦 II. HS Code Classification Matrix (2026 Latest Tariff Rules)

🔍 Important Note:
- 4421 series applies to Wooden tables.
- 7326 series applies to Metal tables.
- 9401 series applies to Seating (Chairs/Sofas), not tables. If your product is a "Folding Dining Table," focus on 4421 or 7326.

💰 III. Detailed 2026 Tariff Rate Breakdown (Including Surcharges)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current Trade War Tariffs Apply

🎯 1. Wooden Folding Tables (4421.91.98.80 & 4421.99.98.80)

For wooden folding tables, the total tariff burden is significant due to multiple layers of taxes.

📌 Explanation:
- The 25% is the standard Section 301 tariff on Chinese wood products.
- The 10% is an additional Section 122 tariff.
- Total: 38.3%. This is a high-cost classification.

🎯 2. Metal Folding Tables (7326.90.86.88)

For tables made of iron or steel, the tariff structure is more punitive.

📌 Explanation:
- The 50% additional tariff applies specifically to steel products under recent trade measures.
- Combined with Section 301 (25%) and Section 122 (10%), the total hits 87.9%.
- This is an extremely high tariff. Importing metal folding tables from China is cost-prohibitive unless mitigated.

🎯 3. Seating Items (If "Folding Dining Table" is misinterpreted as "Chair/Sofa")

If the product is actually a Folding Chair or Folding Sofa, the rates are lower but still subject to surcharges.

📌 Note:
- These rates (35%) are lower than wooden tables (38.3%) and much lower than metal tables (87.9%).
- However, ensure the product is correctly identified as "Seating" and not "Furniture/Table."

🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)

✅ 1. Preparation Checklist (Must-Submit Documents)

✅ 2. Declaration Tips (Key Mnemonic)

🔥 "Material Determines Code, Metal is Expensive, Wood is Moderate!"

✅ 3. Special Case Handling

🌍 V. Global Market Comparison (2026)

📌 Conclusion:
- USA is the most expensive market for Chinese folding tables due to layered tariffs.
- Metal tables face nearly 90% tariff, making them commercially unviable from China.
- Wooden tables are manageable at 38.3% but still high. Consider sourcing from non-CN countries for metal products.

📌 VI. Common Mistakes & Pitfalls (Lessons Learned)

❌ Mistake 1: Declaring a Metal Table as "Wooden Furniture" to avoid the 50% steel surcharge.
👉 Consequence: Customs audit, seizure of goods, and penalties up to 3x the duty value.

❌ Mistake 2: Ignoring Section 122 Tariffs.
👉 Consequence: Underpayment by 10%. CBP will demand back taxes + interest.

❌ Mistake 3: Assuming De Minimis ($800) applies.
👉 Consequence: Section 301 and 122 duties do not apply to De Minimis exemptions. You will still pay 38.3% or 87.9%.

❌ Mistake 4: Mixing Tables and Chairs in one shipment without clear separation.
👉 Consequence: Confusion in classification, potential delays.

✅ Correct Approach:

"Folding Dining Table, Wood Frame, Metal Hinges, Model XYZ, Origin: China, HS Code: 4421.91.98.80"

🎯 VII. Conclusion: Professional Declaration, Cost Control!

🎯 Remember This Rule:

🔹 "Wood is 38.3%, Metal is 87.9%, Chairs are 35%. Choose wisely!"
🔹 "Material First, Tariff Second. Never Hide Metal as Wood!"

📌 Pro Tip:
If you are importing metal folding tables, consider supply chain diversification to Southeast Asia or Mexico to avoid the 87.9% US tariff.
For wooden tables, ensure your supplier provides accurate wood species documentation to prevent misclassification.

📣 Immediate Action:

📞 Contact a licensed customs broker.
📄 Provide material composition reports.
🚀 Save money by getting the HS Code right from day one!

✨ Expert Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Profit Gained!