Key takeaways
- The importer of record carries legal responsibility for the entry, even when a customs broker files it.
- Ocean shipments need an Importer Security Filing at least 24 hours before the container is loaded in India.
- Do not rely on any published duty rate. Rates on Indian goods changed in 2025 and again in 2026; check the HTS and CBP at the time of import.
- Since 8 July 2026, certificate data for CPSC-regulated products must be eFiled with the entry.
- Wood furniture brings three separate wood rules: Lacey Act declarations, TSCA Title VI for composite panels and ISPM 15 for pallets and crates.
Customs entry basics
US Customs and Border Protection (CBP) clears imports. Most buyers use a licensed customs broker, but CBP is clear that the importer of record remains responsible for the correctness of the entry.
| Step | What it means | Rule |
|---|---|---|
| Importer of record | The party liable for duties and for meeting all import rules, identified by an IRS or EIN number or a CBP-assigned number. | 19 CFR 149.3 |
| Customs bond | Goods are not released on entry unless a single-entry or continuous bond is on file. Shipments over US$2,500 generally need a formal entry. | 19 CFR 142.4, 143.21 |
| Importer Security Filing (ISF, “10+2”) | For ocean cargo: seller, buyer, importer of record number, consignee, manufacturer, ship-to party, country of origin and HTS number at least 24 hours before the cargo is laden in India; container stuffing location and consolidator no later than 24 hours before arrival in the US. | 19 CFR 149.2 |
| HTS classification | Each product needs a Harmonized Tariff Schedule (HTSUS) number. It sets the duty, and it decides whether Lacey Act and CPSC filings apply. CBP issues binding rulings on request. | HTSUS |
| Entry | Entry must be filed within 15 calendar days of the goods landing. | 19 CFR 142.2 |
The ISF links the manufacturer, origin and HTS code line by line. Get the factory's legal name and address and the stuffing location from your supplier before the booking, not after.
Duties: check the rate at the time of import
We do not state duty rates on this page. US duties on goods from India changed several times in 2025 and changed again in 2026. Some measures applied to all goods from India; others applied to product groups. For example, a September 2025 proclamation added Section 232 duties on certain wood products, including upholstered wooden furniture, kitchen cabinets and vanities, from 14 October 2025.
- Look up the current rate for your HTS code on the USITC's Harmonized Tariff Schedule (hts.usitc.gov), including any Chapter 99 additional duties.
- Check CBP's Cargo Systems Messaging Service (CSMS) messages for recent changes, and confirm with your broker before you price the order.
- Recheck when the goods ship, not only when you place the order. The rate that applies is the one in force at entry.
Product safety rules for furniture, décor and textiles
| Rule | Applies to | Key requirement |
|---|---|---|
| STURDY Act, 16 CFR 1261 | Free-standing clothing storage units (dressers, chests, wardrobes) made after 1 Sep 2023 | Meet ASTM F2057-23 stability tests and warning label |
| 16 CFR 1640 (TB 117-2013) | Upholstered furniture for homes | Smolder resistance and a permanent compliance label |
| TSCA Title VI | Furniture containing plywood, MDF or particleboard | Certified panels and a “TSCA Title VI compliant” label |
| 16 CFR 1303 lead paint ban | Furniture for consumer use; children's products | Paint and coatings at or below 0.009% (90 ppm) lead |
| CPSIA | Products designed mainly for children 12 and under | Testing by a CPSC-accepted lab, Children's Product Certificate, tracking labels |
| 16 CFR 1630/1631 | Carpets and rugs | Surface flammability test |
| California Prop 65 | Goods sold in California | Warning if a listed chemical exposure is above safe-harbor levels |
Products under a CPSC rule need a certificate of compliance. Since 8 July 2026 the certificate data must be eFiled through CBP's ACE at entry (8 January 2027 for goods entered from a foreign trade zone), so the test reports must be in hand before the goods sail. For an overview of CPSC duties, see CPSC and CPSIA. For lamps and other mains-powered items, see UL and ETL listing.
Labelling and country-of-origin marking
- Country of origin. Every imported article, or its container where allowed, must be marked legibly, indelibly and permanently with the English name of the country of origin, for example “Made in India” (19 CFR 134.11). Unmarked goods can be held until they are marked.
- FTC textile labels. Household textiles such as bedding, curtains, tablecloths, towels, cushions, throws, floor coverings and furniture slip covers need fiber content, country of origin and the maker's or dealer's identity, such as an RN number (16 CFR 303).
- Safety labels. The STURDY warning label, the 16 CFR 1640 label, the TSCA Title VI label and CPSIA tracking labels are all applied at the factory.
See product labelling and country of origin for wording and placement.
Wood rules: Lacey Act and ISPM 15
Lacey Act. Phase VII of the APHIS enforcement schedule, from 1 December 2024, extended the plant product declaration to furniture and other products under the remaining plant-product HTS codes. The declaration gives the scientific name of each wood (genus and species), the country of harvest, value and quantity. APHIS stopped accepting paper PPQ 505 forms on 1 January 2026, so declarations go through ACE or the LAWGS web system. See Lacey Act for wood furniture.
Wood packaging. Pallets, crates and dunnage of solid wood must be treated and marked to ISPM 15 (7 CFR 319.40-3). Packaging without a legible mark can be refused and re-exported. Plywood and other processed wood are exempt.
Timber legality starts in India. See FSC and timber legality in India for the papers Indian mills and traders can provide.
Documents to collect from your supplier
- Commercial invoice and packing list with HTS codes, materials and country of origin per line.
- Manufacturer's legal name and address, and the container stuffing location, for the ISF.
- Species list (genus and species) and country of harvest for every wood, for the Lacey Act declaration.
- Test reports for STURDY, 16 CFR 1640, lead in paint and, for children's products, CPSIA tests from a CPSC-accepted lab.
- TSCA Title VI panel certificates and the mill's lot numbers.
- ISPM 15 treatment details for pallets and crates.
- Bill of lading and, where relevant, Prop 65 assessment or warning text.
Where inspection fits
Most of these rules are proved by paperwork, but the paperwork has to match the goods. A pre-shipment inspection checks that the origin marks, STURDY and 1640 labels, textile labels and TSCA labels are on the goods, that the wood species matches the Lacey list and that pallets carry ISPM 15 marks. Container loading supervision confirms what went into the container you filed in the ISF.
Clear To Load inspectors are based in Jodhpur, Jaipur, Saharanpur, Moradabad, Delhi NCR and Kolkata. The report reaches you within 24 hours, with a verdict of Cleared to load, Hold or Not cleared. Tests go to an ISO/IEC 17025-accredited lab through lab testing coordination. See pricing or book an inspection.
Sources
- eCFR: 19 CFR Part 149, Importer Security Filing
- eCFR: 19 CFR 142.2 and 142.4, time of entry and bonds
- eCFR: 19 CFR Part 134, country of origin marking
- CBP: Importer Security Filing 10+2
- CBP: Importer and exporter tips
- USITC: Harmonized Tariff Schedule
- Federal Register: Adjusting Imports of Timber, Lumber, and Their Derivative Products (Sep 2025)
- Federal Register: CPSC Certificates of Compliance final rule (eFiling), 90 FR 1800
- eCFR: 16 CFR Part 1261, clothing storage units
- eCFR: 16 CFR Part 1303, lead-containing paint
- eCFR: 16 CFR Part 303, Textile Fiber Products Identification Act rules
- USDA APHIS: Lacey Act
- eCFR: 7 CFR 319.40-3, wood packaging material