HS chapter 94
Furniture & lighting: 22 tariff lines on Canada's September 8 counter-tariff list
18 at 50%, 4 at 25%. Applies to U.S.-origin goods only, on top of regular duty, from 12:01 a.m. September 8, 2026.
Get non-U.S. alternatives for these lines Search this chapter
Every line in this sector
| Tariff item | Description | Surtax |
|---|---|---|
| 9401.39.10 | Swivel seats with variable height adjustment: Other: For domestic purposes Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. | 50% |
| 9401.39.90 | Swivel seats with variable height adjustment: Other: Other Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. | 50% |
| 9401.61.10 | Other seats, with wooden frames: Upholstered: For domestic purposes Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. | 25% |
| 9401.61.90 | Other seats, with wooden frames: Upholstered: Other Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. | 25% |
| 9401.69.10 | Other seats, with wooden frames: Other: For domestic purposes Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. | 50% |
| 9401.69.90 | Other seats, with wooden frames: Other: Other Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. | 50% |
| 9401.71.10 | Other seats, with metal frames: Upholstered: For domestic purposes Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. | 50% |
| 9401.71.90 | Other seats, with metal frames: Upholstered: Other Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. | 50% |
| 9401.79.10 | Other seats, with metal frames: Other: For domestic purposes Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. | 50% |
| 9401.79.90 | Other seats, with metal frames: Other: Other Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. | 50% |
| 9403.20.00 | Other metal furniture Other furniture and parts thereof. | 50% |
| 9403.40.00 | Wooden furniture of a kind used in the kitchen Other furniture and parts thereof. | 25% |
| 9403.50.00 | Wooden furniture of a kind used in the bedroom Other furniture and parts thereof. | 50% |
| 9403.60.10 | Other wooden furniture: For domestic purposes Other furniture and parts thereof. | 50% |
| 9403.60.90 | Other wooden furniture: Other Other furniture and parts thereof. | 50% |
| 9403.70.10 | Furniture of plastics: For domestic purposes Other furniture and parts thereof. | 50% |
| 9403.70.90 | Furniture of plastics: Other Other furniture and parts thereof. | 50% |
| 9403.91.00 | Parts: Of wood Other furniture and parts thereof. | 25% |
| 9405.11.00 | Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Designed for use solely with light-emitting diode (LED) light sources Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. | 50% |
| 9405.42.10 | Other electric luminaires and lighting fittings: Other, designed for use solely with light-emitting diode (LED) light sources: Motion picture or theatrical spotlights Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. | 50% |
| 9405.42.90 | Other electric luminaires and lighting fittings: Other, designed for use solely with light-emitting diode (LED) light sources: Other Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. | 50% |
| 9405.99.00 | Parts: Other Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. | 50% |
Source: Department of Finance Canada, list updated August 26, 2026. Indicative descriptions; read with the Schedule to the Customs Tariff.
Where the alternatives usually are
For furniture & lighting, replacement supply typically comes from CETA (EU) and CPTPP (Japan, Vietnam, Australia, Mexico) partners, Korea under CKFTA, and Canadian producers where capacity exists. The diagnostic prices each option at landed cost, including preferential duty, freight and certification.