US Tariffs on Restaurant Equipment from China: 2026 Buyer's Guide

A $200,000 commercial kitchen order looks very different by the time it clears US customs. Depending on product category and origin rules, you could be paying an additional 7.5% to 25% in Section 301 duties alone, before port handling fees, customs brokerage, or insurance enter the picture. For a single large-scale project, that's $15,000 to $50,000 in costs that procurement managers sometimes don't factor in until the invoice arrives.

We've helped buyers in 108 countries source hospitality equipment from China. Tariffs are the single most common financial surprise for first-time importers and even for experienced teams opening in a new market. This guide gives you the practical framework to model your true landed cost — with current HS codes, real tariff rates by region, and actionable strategies for reducing your dutiable liability.

Disclaimer: This article provides general educational information only. Tariff rates change, product classifications require legal interpretation, and country-of-origin rules involve technical assessments. Always consult a licensed customs broker or trade attorney before making procurement decisions based on tariff considerations.

Why Tariffs Matter More Than Ever in 2026

The global trade environment for hospitality equipment is more complex today than at any point in the past two decades. Three dynamics are reshaping how buyers structure their procurement:

US Section 301 and Section 232 tariffs on Chinese goods remain in effect and cover a wide range of hospitality and foodservice products. Rates on commercial kitchen equipment and furniture imported from China range from 7.5% to 25% on top of standard Most Favored Nation (MFN) rates. The USTR continues to review and update these lists, meaning the rate you planned on six months ago may not be the rate you pay today.

EU anti-dumping measures on selected Chinese categories — including certain ceramics and stainless steel products — add variable surcharges that can dwarf the standard MFN rate. These measures are product-specific and updated through annual reviews.

Middle East free zone growth has created genuine duty optimization opportunities for regional buyers. UAE and Saudi Arabia have invested heavily in trade infrastructure, and buyers who understand how to use these frameworks can build significant cost advantages over competitors who don't.

For procurement teams sourcing through us at RON Group, understanding the tariff environment isn't just a compliance exercise — it's a competitive advantage that directly impacts project profitability.

HTS/HS Code Basics: How Hospitality Products Are Classified

Every product entering a country is assigned a Harmonized System (HS) code, an internationally standardized 6-digit classification used by 200+ countries. In the US, this is extended to a 10-digit Harmonized Tariff Schedule (HTS) code. The specific 10-digit code determines your tariff rate, so accurate classification is not optional.

Misclassification — whether accidental or intentional — is one of the most common causes of customs delays, fines, and retroactive duty assessments. Here are the primary HS chapters covering hospitality equipment:

Furniture (HS 9401, 9403)

• HS 9401: Seats (chairs, barstools, dining chairs, booth seating, lounge chairs). Further subdivided by material — upholstered, wooden, metal, plastic.

• HS 9403: Other furniture — dining tables, side tables, cabinets, hotel room case goods (wardrobes, nightstands, desks). Subdivided by material and use.

Kitchen Equipment (HS 8417, 8419, 8438)

• HS 8417: Industrial furnaces and ovens, including commercial pizza ovens and deck ovens not using electric resistance heating.

• HS 8419: Industrial apparatus for treating materials by temperature change — commercial refrigerators, blast chillers, hot water boilers, steam cooking equipment, pasteurizers.

• HS 8438: Machinery for preparing food or drink (industrial bakery equipment, dough processing, meat processing). Often applies to full commercial kitchen production lines.

• Note: Commercial cooking ranges, fryers, and griddles typically fall under HS 8516 (electric heating apparatus) or HS 7321 (gas cooking appliances) depending on energy source.

Tableware and Glassware (HS 6911, 6912, 7013)

• HS 6911: Porcelain and china tableware — plates, bowls, serving dishes, cups used in restaurants and hotels.

• HS 6912: Ceramic tableware other than porcelain — stoneware, earthenware, melamine-based ceramics.

• HS 7013: Glassware for table, kitchen, or hotel use — wine glasses, water glasses, tumblers, serving bowls made of glass.

Textiles and Linen (HS 6302, 6304)

• HS 6302: Bed linen, table linen, toilet linen, kitchen linen — including hotel bedding sets, restaurant tablecloths, and napkins.

• HS 6304: Other furnishing articles — curtains, drapes, bedskirts, decorative cushion covers for hotel rooms.

These are 6-digit chapter-level codes. Your licensed customs broker will determine the precise 10-digit US HTS or 8-digit EU CN code — and that specificity matters because tariff rates within a chapter can vary significantly by subheading.

US Market: Current Tariff Rates on Chinese Hospitality Goods

The US tariff structure for China-origin goods has two layers that stack on top of each other: the standard MFN rate that applies to all countries, and the Section 301 additional duty that applies specifically to China.

Section 301 List 3 and List 4A/4B Impact

The USTR's Section 301 investigation resulted in three lists of Chinese goods subject to additional duties. Lists 1 and 2 (25% additional duty) covered primarily industrial goods. List 3 (initially 10%, later raised to 25%) and List 4A (7.5%) have the most significant coverage for hospitality categories.

Key impacts for hospitality procurement:

• Commercial kitchen equipment under HS 8419 and related subheadings: Subject to 25% Section 301 duty (List 3)

• Restaurant and hotel furniture under HS 9401 and 9403: Subject to 25% Section 301 duty (List 3)

• Tableware under HS 6911 and 6912: Subject to 7.5% Section 301 duty (List 4A)

• Glassware under HS 7013: Subject to 7.5% Section 301 duty (List 4A)

• Textiles/linen under HS 6302 and 6304: Subject to 7.5% Section 301 duty (List 4A)

Current Effective Rates by Product Category

The table below shows estimated total effective tariff rates for China-origin hospitality goods entering the US, combining MFN rates and Section 301 duties. These are general estimates — your actual rate depends on the precise HTS subheading and any applicable exclusions.

*Note on porcelain tableware: The MFN duty rates shown (0–26%) are the standard tariff rates. However, certain Chinese-origin porcelain and ceramic tableware is also subject to anti-dumping duties and countervailing duties (CVD) that can add 25–100%+ on top of the MFN rate, depending on the exporting manufacturer and product subcategory. These trade remedy duties are assessed separately from Section 301 and vary by producer. When all layers stack — MFN + anti-dumping/CVD + Section 301 — effective rates on some porcelain products can exceed 50%. This is a strong case for discussing product category and classification with your customs broker before you finalize a sourcing order.

First Sale Valuation: A Legal Strategy to Reduce Dutiable Value

Under standard US customs practice, duties are calculated on the "transaction value," which is typically the price you paid the Chinese exporter. US CBP allows an alternative called First Sale valuation, where duties are assessed on the manufacturer's price to the middleman (trading company or agent), rather than the final sale price to you as the importer.

In supply chains where a trading company marks up prices 10–20% between factory and buyer, First Sale can meaningfully reduce the dutiable value. To claim First Sale, you need to document that the goods were clearly destined for US export at the time of the first sale, and that the manufacturer's price was the "price actually paid or payable." This requires transaction records, payment documentation, and proper invoicing practices from your supplier.

We can structure our export documentation to support First Sale claims where applicable. Ask your customs broker whether your shipment qualifies.

EU Market: MFN Rates and Anti-Dumping on Selected Categories

The EU applies its Common External Tariff (CET) to all imports, with China-specific anti-dumping measures layered on top for certain categories. Unlike the US Section 301 structure, EU anti-dumping measures are product-specific and regularly reviewed — rates are not uniform.

EU buyers should check the EU TARIC database for the precise rate applicable to a specific product and producer. Anti-dumping rates can be "company-specific," meaning a product from a supplier with a favorable MOFCOM anti-dumping review may pay a lower rate than the same product from an unlisted producer.

VAT (typically 20% in France and UK, 19% in Germany, 21% in Spain) applies on top of the customs value plus duty, and while generally recoverable for VAT-registered businesses, it affects working capital during the import process.

Middle East (UAE/Saudi Arabia): GCC Tariff Structure and Free Zone Advantages

The Gulf Cooperation Council (GCC) applies a Common External Tariff (CET) across UAE, Saudi Arabia, Bahrain, Kuwait, Oman, and Qatar. The standard GCC CET rate on most goods is 5%, with exceptions for specific categories.

GCC Tariff Rates for Hospitality Categories

At 5%, the GCC is one of the most favorable tariff environments globally for hospitality imports from China. However, buyers often underestimate two additional costs: UAE VAT (5%) and Saudi Arabia VAT (15%) — both apply to the customs value plus duty.

Free Zone Advantages

Dubai's Jebel Ali Free Zone (JAFZA) and Abu Dhabi's Khalifa Industrial Zone (KIZAD) offer genuine advantages for buyers sourcing equipment for multiple GCC projects:

• Duty deferral: Goods stored in the free zone aren't subject to import duty until they enter the mainland UAE market. For projects spanning multiple countries, you can consolidate stock in JAFZA and release to each destination as needed.

• Re-export flexibility: Equipment that turns out to be surplus can be re-exported to Saudi Arabia, Qatar, or other markets without paying UAE import duty.

• Transshipment hub: Many China-origin LCL (less-than-container-load) shipments transit through Dubai. Working with a freight forwarder who has consolidation capability in JAFZA can reduce final-mile logistics costs for smaller orders.

Saudi buyers should note that Saudi Customs has tightened enforcement on technical standards compliance — SASO (Saudi Standards, Metrology and Quality Organization) certification is required for electrical kitchen equipment. Factor in 4–8 weeks for SASO pre-certification if your equipment requires it.

Hidden Import Costs Beyond the Tariff Rate

The duty rate is only one component of your total import cost. Experienced procurement teams budget for all of the following:

Customs Brokerage Fees

A licensed customs broker handles the official entry filing, interacts with CBP/HMRC/customs authorities on your behalf, and takes legal responsibility for the declaration. US brokerage fees typically range from $150–$400 per entry for standard commercial shipments. Complex entries with multiple classification subheadings or special duty claims run higher. Do not try to self-clear commercial shipments. The compliance risk and potential audit exposure significantly outweigh the brokerage savings. The US Customs and Border Protection importer guide outlines the full entry process and recordkeeping requirements.

Port Handling and Demurrage

Container terminals charge port handling fees (also called terminal handling charges or THC), typically $150–$500 per TEU depending on the port. More costly are demurrage (charges for leaving a container at the port beyond the free time, typically 3–5 days) and detention (charges for keeping a container chassis beyond the return deadline), which can escalate rapidly. A 20-foot container sitting at Los Angeles or Long Beach for 10 days beyond free time can generate $1,500–$3,000 in additional charges.

Plan your logistics so customs clearance is completed and a trucker is scheduled before your vessel arrives. Review our guide to shipping restaurant equipment from China for container timing strategies.

Marine Insurance (CIF vs. FOB Implications)

Insurance cost depends on your Incoterms arrangement. Under CIF (Cost, Insurance, Freight), the seller (RON Group) includes insurance in the shipment price — but the insurance coverage level is typically minimal (110% of invoice value under Institute Cargo Clauses C). Under FOB, you arrange your own insurance and can select comprehensive coverage (Clauses A). For high-value equipment orders, buyer-arranged marine insurance under FOB or CFR is often better value.

One critical note: under CIF terms, the customs value in the US includes freight and insurance. Under FOB, only the goods value is dutiable (freight and insurance are excluded). For high-duty-rate products, FOB terms can meaningfully reduce your total duty bill.

FDA Prior Notice for Food Contact Items

Any item that contacts food and is imported into the US — including stainless steel cookware, ceramic tableware, and food preparation equipment — requires FDA Prior Notice submission before the shipment arrives. This is not a fee-based requirement, but a compliance step that requires submission 2–8 hours before arrival by land or 4 hours before arrival by air. Missing it can result in shipment detention at the port. Your customs broker should handle this automatically, but confirm it's included in their service.

Duty Reduction Strategies

Tariffs are not always the fixed cost they appear to be. These four strategies are worth discussing with your customs broker and procurement team before finalizing a large order.

First Sale Valuation (Revisited)

As noted above, First Sale valuation can reduce the dutiable value to the factory price rather than the FOB price you pay. For buyers purchasing through a trading intermediary, the savings can be meaningful. This requires documentation discipline from the start of the transaction — you can't retrofit First Sale after the fact.

Trade Remedy Exclusion Requests

The USTR has periodically opened exclusion request processes for Section 301 tariffs, allowing importers to petition for exclusion of specific products from the additional duty. Approved exclusions are time-limited and product-specific, but they can eliminate the Section 301 component entirely during the exclusion period. Monitor USTR Section 301 announcements and work with a trade attorney if you have a recurring large-volume need for a specific product category.

Country of Origin Rules and Third-Country Processing

If goods undergo "substantial transformation" in a third country — Vietnam, Cambodia, Mexico — they can acquire that country's origin and potentially avoid China-specific Section 301 duties. Substantial transformation requires significant manufacturing processing, not merely assembly or repackaging. Some furniture and textile manufacturers have genuine third-country production; others have created fraudulent origin claims that CBP actively investigates. This strategy is legitimate when the manufacturing is real; it is illegal when it involves fictitious processing or country-of-origin fraud.

See our China supplier guide for context on how to verify a supplier's actual production location and capacity.

Bonded Warehouses and Foreign Trade Zones (FTZs)

US CBP licenses bonded warehouses where imported goods can be stored without paying duties — duty is deferred until the goods enter US commerce. This is useful if you're importing a large batch and distributing to multiple projects over time. Foreign Trade Zones go further: goods can be manipulated or manufactured in an FTZ, and you pay the lower of the input or finished-product tariff rate. For hospitality buyers assembling large furniture packages or kitting equipment sets, FTZ processing can produce meaningful savings on high-duty categories.

Total Landed Cost Model: A Worked Example

Here's a realistic landed cost breakdown for a $50,000 FOB China furniture order destined for a US restaurant project. This covers 120 dining chairs and 30 tables — a typical mid-size restaurant fit-out.

The key takeaway: a $50,000 FOB order lands at approximately $67,000. The Section 301 duty alone — $12,500 — represents 25% of the landed cost gap. This is why procurement teams that anchor to FOB pricing when building project budgets consistently come up short.

Now run the same order using First Sale valuation. If the factory price (first sale) to a trading intermediary was $43,000 — and documentation supports this — the Section 301 duty base drops to $43,000, saving $1,750 in duty. Small but real. On a $500,000 hotel project order, that same math saves $17,500.

Building Your Import Cost Model Before You Order

Experienced hospitality procurement teams don't wait until goods are on the water to model landed costs. The right sequence is:

1. Get the HTS code confirmed — ask your customs broker to classify the product before the purchase order is finalized. This takes 1–2 days and costs nothing in most brokerage relationships.

2. Model the full landed cost — use the framework above: FOB value + freight + insurance + MFN duty + Section 301 (or local equivalent) + brokerage + port charges + drayage.

3. Evaluate origin strategies — if the Section 301 rate is high, discuss with your broker whether the product qualifies for any active exclusions or whether the supplier has verified third-country production capacity.

4. Structure the purchase order Incoterms correctly — for high-duty-rate products to the US, FOB terms (rather than CIF) keep freight and insurance out of the dutiable value.

5. Plan for quality inspection before shipment — catching quality issues before goods leave China is far cheaper than managing them after duties are paid. See our quality inspection guide for a complete pre-shipment framework.

RON Group ships to buyers in 108 countries and has commercial relationships with licensed customs brokers in the US, EU, GCC, and other major import markets. We can make introductions and help structure documentation to support your import process — including First Sale documentation where it applies.

Get a Landed Cost Estimate for Your Project

The numbers in this guide are illustrative starting points. Your actual tariff rate depends on your specific product, classification, and country of import. The Section 301 environment in particular is subject to change as USTR reviews continue.

If you're planning a hospitality equipment order from China and want to understand the true landed cost before committing to a budget, our procurement team can work through the cost model with you — including working with a licensed customs broker to get your HTS codes confirmed and your duty estimate precise.

Explore our guide to saving 65% sourcing from China to see how buyers structure their overall procurement strategy, or contact our team to discuss your specific project requirements.