Landed Cost Breakdown: Importing Solid Walnut Side Tables from Korea to the US in 2026

The 15% Import Duty Stack: Korea-Origin Walnut in 2026

The US-Korea KORUS Free Trade Agreement used to put HTS 9403.60.8093 — the code covering solid wood side tables, accent tables, and occasional furniture — at a 0% preferential duty rate. That changed in late 2025. Per GHY International, a combined 15% ad valorem rate now applies to Korean-origin solid wooden furniture under the US-Korea bilateral deal, effective November 14, 2025. Importers must file under HTS 9903.76.23 alongside the standard HTS 9403.60.8093 classification.

This replaces the old KORUS FTA rate, but it is still well below the general Section 232 rate. The White House proclamation under the Trade Expansion Act of 1962 set a baseline 25% rate for upholstered wooden furniture and kitchen cabinets from most countries, per the Recreation Vehicle Industry Association. Korean exporters benefited from a bilateral negotiation that capped their exposure at 15% for solid wooden furniture under this HTS heading.

For a concrete comparison: a Chinese-origin equivalent under the same HTS code faces the 25% Section 232 rate plus potential Section 301 anti-dumping duties that can push total exposure to 40% or more. Korea-origin at 15% is a meaningful structural cost advantage entering 2026.

One note on classification: the HTS note covers non-upholstered wooden furniture that is not a completed kitchen cabinet or vanity. A solid walnut side table fits cleanly within this scope. Confirm your HTS classification with your customs broker before the first shipment, as misclassification carries penalty exposure.

CARB and EPA TSCA Title VI: Solid Wood Is Exempt

Many importers approach a new wood furniture program with CARB Phase 2 compliance on their checklist and a budget line for third-party emissions testing. For 100% solid walnut furniture, you can remove that line item entirely.

According to the U.S. Environmental Protection Agency, the Formaldehyde Standards for Composite Wood Products Act (EPA TSCA Title VI) applies exclusively to composite wood products — hardwood plywood, medium-density fiberboard (MDF), and particleboard — and to household and finished goods that contain these materials. Solid lumber does not use formaldehyde-based adhesive resins. A piece built entirely from solid walnut boards is outside the regulation's scope. No third-party emissions testing is required, and no TSCA Title VI label is needed.

The same logic applies to CARB Phase 2. The California Air Resources Board's Airborne Toxic Control Measure (ATCM) targets formaldehyde emissions from composite wood panels. Solid wood does not fall under the regulation. As European Cabinets & Design Studios confirms in their CARB compliance reference, no CARB certification, labeling, or testing is required for a 100% solid walnut product.

This is not a loophole — it is how the regulation was written. Composite wood panels release formaldehyde from urea-formaldehyde resins used in their manufacture. Solid wood does not contain these resins. Factor $0 for CARB and TSCA compliance testing in your cost model for a solid walnut side table.

Lacey Act Phase VII: New Rules Since December 2024

The Lacey Act has been expanded in stages to cover more product categories. As of December 1, 2024, USDA APHIS implemented Phase VII, which extended import declaration requirements to furniture and a broad range of additional categories that previously required no filing.

Every shipment of solid walnut furniture now requires a PPQ Form 505 declaration, filed through ACE (Automated Commercial Environment) or APHIS LAWGS. The declaration must include the scientific genus and species of each wood component, the country of harvest, the quantity, and the value of the plant material. Generic entries such as "wood" or "various" are no longer acceptable.

For North American black walnut, the required species entry is Juglans nigra. This species is native only to North America — the US and Canada — so the country of harvest declaration is straightforward if your supplier is importing certified North American walnut lumber. Ohio Timber Works confirms that Juglans nigra must be sourced from North America; Korean furniture manufacturers do not have access to a domestic supply of this species.

The penalties for Lacey Act violations are real. Per Miller & Chevalier, civil administrative penalties run up to $250 per violation. Knowing violations or knowingly false declarations face up to $10,000 per violation plus potential civil forfeiture of goods. In 2024, the DOJ prosecuted L&D Kitchen and Bath of Tacoma — the company paid a $110,000 criminal fine, $250,000 in administrative penalties, and received three years of probation for falsely declaring timber species and origin.

The filing cost itself is modest — your customs broker typically includes PPQ Form 505 preparation within the standard brokerage fee. The risk is in accuracy. Get the species name, harvest country, and wood volume from your supplier in writing before the first order.

Ocean Freight and CBM Costs: Korea to US West Coast

Ocean freight from Busan to Los Angeles or Long Beach runs approximately 18 to 22 days port-to-port, per Ship4WD. For LCL (less-than-container-load) shipments, expect $45 to $65 per cubic meter. A full 40-foot container (FCL) costs $3,000 to $5,200 per container from Korea to the US West Coast.

Knock-down (KD) furniture is an advantage here. A disassembled side table packs significantly more units per cubic meter than a fully assembled piece. Your supplier can provide CBM per carton — for a table of this size (approximately W450 × D450 × H550mm assembled), a well-packed KD carton might run 0.10 to 0.15 CBM. At 100 units per LCL shipment, the freight component per unit is manageable.

Note the ISF (Importer Security Filing): $50 per shipment, required for ocean imports regardless of shipment size. Your customs broker handles this filing.

Per-Unit Landed Cost Model: FOB Korea to US Warehouse

Building a per-unit landed cost model requires your FOB Korea price as the starting point — request a firm quote from your supplier against a specific order volume. The validated cost structure for Asian furniture imports in 2026, per Unicargo, anchors at 1.4x to 1.7x the FOB price for the full landed cost at a US warehouse.

Here is how that stack builds, assuming a $200 FOB Korea price per unit as a working example:

Import duty (15% of FOB): ~$30.00 per unit. Filed under HTS 9403.60.8093 / 9903.76.23.

Ocean freight (LCL, ~0.12 CBM/unit at $55/CBM): ~$6.60 per unit. Adjust for your actual order volume and CBM.

CBP Merchandise Processing Fee (MPF): 0.3464% of entered value per Clearit USA. On a $20,000 entry (100 units × $200 FOB), MPF = ~$69.28 (within the $32.71–$634.62 per-entry range). Per unit on 100 units: ~$0.69.

Harbor Maintenance Fee (HMF): 0.125% of entered value = ~$25.00 on a $20,000 entry. Per unit: ~$0.25.

Customs brokerage: ~$149.95 per formal entry, per Clearit USA. Per unit on 100 units: ~$1.50.

ISF: $50 per shipment. Per unit on 100 units: ~$0.50.

Domestic drayage: Varies. Budget $0.50–$2.00 per unit depending on destination and volume.

Total estimated landed cost per unit (100-unit LCL example): ~$240–$250, or approximately 1.20x to 1.25x the $200 FOB price. For smaller shipments where fixed fees are spread over fewer units, the multiplier moves toward 1.4x–1.7x. For full-container volumes, per-unit freight and brokerage costs compress.

This model excludes CARB testing (not applicable) and assumes standard Lacey Act filing is bundled in brokerage. The main variable cost levers are duty (fixed at 15%), freight (CBM-dependent), and order volume (spreads fixed fees).

How FSC-CoC Certification Reduces Lacey Act Burden

North American black walnut is legal to harvest and export, but the Lacey Act still requires documented proof of that legality. This is where a supplier's FSC Chain-of-Custody (CoC) certificate becomes a practical asset.

According to Forest Stewardship Council International, FSC-CoC certification provides documented traceability from the finished furniture back to a certified, legally-harvested forest source. For a Korean furniture manufacturer using FSC-certified North American walnut lumber, this chain-of-custody documentation directly supports the Lacey Act's "due care" standard — the legal test for importer diligence. It does not replace the PPQ Form 505 filing, but it significantly strengthens your position if CBP or APHIS questions the declaration.

In practical terms, ask your supplier for their FSC-CoC certificate number before the first order. Include it in your Lacey Act declaration file. This is the single most useful document in your compliance package for solid walnut imports.

ISPM-15 Packing: The Supplier's Responsibility

Solid wood packing materials — pallets, crating, and dunnage — used in international shipments must meet the ISPM-15 phytosanitary standard. Per FreightAmigo's 2026 compliance guide, all such materials must be heat-treated to 56°C for a minimum of 30 minutes and bear the official IPPC certification mark.

This is the exporter's responsibility to arrange, but it is the importer's risk if it is missed. Non-compliant wooden pallets can be detained or destroyed at the US port of entry, creating delays and additional costs. Before your first shipment leaves Korea, confirm in writing that your supplier uses ISPM-15 certified packing materials and that each pallet or crate carries the IPPC stamp. Most experienced Korean export manufacturers have this process in place — but verify, do not assume.

Regulatory notice: This information is provided for reference and informational purposes only. Import duties, tariff classifications, and compliance regulations change frequently. Always confirm current rates and requirements with your licensed customs broker, attorney, or relevant regulatory authority (CBP, USDA APHIS, EPA, CARB) before importing. Korea Industry Insights does not provide legal, customs, or regulatory advice.