As retailers prepare for the summer season, imports of outdoor furniture for patios, decks, docks, cottages, and other recreational spaces are increasing. Importers should be aware of several key customs classification considerations when importing outdoor furniture and furniture sets.
The classification of furniture and furniture sets is governed by CBSA D-Memorandum D10-14-58, which outlines the rules for declaring these articles.
Sets Put Up for Retail Sale
For tariff classification purposes, furniture items can only be classified collectively as a single set, rather than individually, where they qualify as “goods put up in sets for retail sale.” Where the criteria for a single set are not met, each article must be classified separately under its own tariff heading.
Explanatory Note (X) to GIR 3(b) states that the term “goods put up in sets for retail sale” applies to goods that:
A) consist of at least two different articles which are classifiable in different headings;
B) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
C) are sold directly to users without repacking (e.g., in boxes or cases or on boards).
Tariff Classification of Furniture Commercially Described as a “Set”
CBSA Memorandum D10-14-58 further clarifies that goods commercially described as furniture “sets” qualify as sets for retail sale only if the individual pieces:
A) are designed for use together in a specific room or locale, such as a kitchen, dining room, living room, bedroom, or for a specific function such as an office environment; and
B) are generally manufactured from the same materials.
Note: The pieces also usually share a common or complementary styling.
Packaging Requirements
To qualify as a “set put up for retail sale” for tariff classification purposes, the articles must be presented together in a single carton or box at the time of importation. Where furniture pieces are shipped in separate cartons, they will generally not be considered a set for classification purposes, even if marketed or invoiced as a set, and each article must be classified separately.
Essential Character of Furniture Sets
Where a furniture set consists of multiple types of articles (e.g., tables, chairs, side tables, umbrellas), the set is classified according to the article that provides the essential character.
For example:
a picnic table with chairs may be classified as a table set
lounge chairs with a small side table may be classified as a chair set
Classification of Tables
Tables are generally classified based on the material of the tabletop. For example, a table with a wood or glass top on a metal frame is typically classified as a wooden or glass table, as the tabletop provides the essential character.
Steel Derivatives Surtax
Seats with steel frames and fixed and/or removable upholstery are subject to the 25% steel derivatives surtax introduced December 26, 2025, in addition to applicable duties and taxes. This most commonly affects chairs, benches, stools, and similar seating articles, and may also extend to furniture sets that include these items.
Steel Derivatives Surtax Remission
Seats with metal frames other than steel, (e.g.: aluminum, brass, copper) are now exempt from this surtax as of March 13, 2026, and are eligible for refunds retroactive to December 26, 2025.
Impact on Furniture Sets
Where seating with metal frames provides the essential character of a furniture set, the 25% surtax applies to the entire commercial value of the set, regardless of the materials used in the other pieces included.
An Advanced Customs Ruling for Tariff Classification provides the most definitive confirmation of how complex furniture imports should be classified.
Importers seeking greater certainty, or requiring assistance with tariff classification or ruling requests, are encouraged to contact [email protected] to speak with an Omnitrans consultant for further guidance.