01
Classify the product before modeling duty and fees
The first step is the product's U.S. Harmonized Tariff Schedule classification. HTS 9403 covers 'other furniture and parts thereof,' with subheadings for categories such as office, kitchen, bedroom, other wooden furniture, plastic furniture and parts. Seats are generally outside 9403 and fall under HTS 9401.
CBP notes that import requirements can depend on the specific HTS classification. A collection should therefore be modeled at the relevant product/subheading level rather than applying one tariff assumption to every furniture SKU.
Sources: S3, S10
02
Separate customs value from U.S. resale value
CBP states that the commercial invoice value should generally reflect the price the U.S. buyer paid for the imported goods, not the price at which the goods will later be resold in the United States. CBP also notes that certain items such as selling commissions, assists, royalties, production costs, packing and proceeds may need to be included in declared value depending on the transaction.
This is a customs-valuation question, not simply an accounting preference. Importers should validate the transaction structure and invoice treatment with their customs broker or trade counsel where needed.
Sources: S6
03
Add import processing fees and mode-specific charges
CBP's current guidance states that formal entries are subject to a Merchandise Processing Fee and that ocean shipments through identified ports may also incur a Harbor Maintenance Fee. Fee amounts and thresholds can change, so the model should use the current CBP schedule at the time of shipment rather than a permanent spreadsheet constant.
The landed-cost model should keep customs duty, MPF, HMF and broker/entry costs as separate lines so the team can see which assumptions are regulatory and which are service-provider charges.
Sources: S5
04
Model freight by cube, not only by invoice value
Furniture economics are unusually sensitive to volume utilization. Build the freight model using packaging dimensions, pieces per carton, cartons per container, container utilization, port pair, drayage, transload requirements and damage-risk assumptions. A product can have an attractive factory price but poor U.S. economics if cube utilization is weak or if local delivery requires expensive handling.
Use current forwarder quotations and preserve a high/low scenario rather than treating one freight quote as a long-term constant.
05
Add the U.S. operating layer
After import clearance, add domestic transfer, warehousing, receiving, inspection, storage, pick/pack, outbound freight, white-glove or project delivery where relevant, returns, damage allowance, replacement-stock policy, samples and sales commissions. These costs vary sharply by route.
A direct container-to-project model, a stocking distributor model and a retail replenishment model can produce very different economics for the same Turkish factory price.
06
Test every channel margin backward from the target price
Build a backward model from the credible U.S. end-customer or project price. Deduct retailer/dealer margin, distributor/importer margin where applicable, local operating costs, freight/import costs and required manufacturer margin. The resulting factory-price ceiling shows whether the route is commercially viable.
TEDA Union's HTS 9403 dataset provides trade context—$107.7 million of U.S. imports from Türkiye in 2025 under this tariff line—but trade value does not establish the landed economics of a specific collection.
Sources: S1, S2
07
Use a shipment-level validation checklist
Before quoting the U.S. route, confirm the HTS classification, Incoterm, commercial invoice basis, importer of record, broker, origin marking, freight mode, port pair, packaging/cube, insurance, customs fees, warehouse plan, local delivery, claims process, payment terms and channel margins.
CBP guidance for furniture imports also points importers to Chapter 94 of the HTS for applicable tariff treatment and to CBP's broader import guidance for commercial resale imports.
Sources: S4