Updated September 12, 2026. U.S. buyers comparing commercial HDPE folding furniture from Thailand and China should compare the product cost after applicable duties - not FOB price alone. This guide uses the Bestone BTE-2971FH at USD 19.50 FOB Thailand to show an illustrative break-even calculation. It is a sourcing example, not a customs ruling.
Illustrative duty scenario
Thailand-origin benchmark: 12.5% additional U.S. duty. China-origin benchmark: 12.5% additional duty plus an assumed 25% legacy China Section 301 duty for a covered tariff line, for a combined illustrative rate of 37.5%. Product exemptions, the final HTS classification and other measures may change the result.
The Buying Mistake to Avoid: Comparing FOB Price Alone
A lower factory price does not automatically mean a lower U.S. acquisition cost. The relevant comparison normally includes the supplier's FOB price, country of origin, final HTS classification, applicable Chapter 99 duties, ocean freight, insurance, customs brokerage, port charges and inland delivery.
Origin can materially change the duty calculation. On July 23, 2026, the Office of the U.S. Trade Representative announced final Section 301 action covering 60 investigated economies. The notice states that the new duties apply to covered imports entered for consumption, or withdrawn from warehouse for consumption, on or after July 24, 2026, subject to exemptions and a limited in-transit rule. Thailand and China are among the investigated economies, and the notice assigns a 12.5% rate to the group covering all investigated economies not placed in the 10% or capped-rate groups.
For China-origin merchandise, buyers must also determine whether the final tariff line remains subject to a separate legacy China Section 301 duty. The 37.5% figure used below is therefore a scenario: 12.5% under the 2026 action plus 25% legacy China Section 301 duty for a covered product. It must not be treated as a universal rate for every folding table or chair.
BTE-2971FH Break-Even Example at USD 19.50 FOB Thailand
The BTE-2971FH is a 6 ft fold-in-half commercial table manufactured by Bestone in Thailand. Its verified open size is 180 x 74 x 74 cm, with a blow-molded HDPE tabletop and powder-coated steel frame. For this purchasing example, the Bestone FOB Thailand price is USD 19.50 per unit.
| Origin scenario | FOB per unit | Illustrative duty | FOB plus duty |
|---|---|---|---|
| Thailand - Bestone | USD 19.50 | 12.5% | USD 21.94 |
| China break-even scenario | USD 15.95 | 37.5% | USD 21.94 |
Calculation: USD 19.50 x 1.125 / 1.375 = approximately USD 15.95.
Under these assumptions, a China-origin equivalent would need an FOB price of approximately USD 15.95 to reach the same product-plus-duty amount as Bestone's USD 19.50 FOB Thailand price. That is approximately USD 3.55 less per unit before comparing freight, brokerage, port charges, inland delivery, financing, container efficiency or quality risk.
This does not mean every China quotation must be USD 15.95, and it does not guarantee that every Thailand shipment will be assessed at 12.5%. It shows how a buyer can normalize two offers when the stated assumptions are confirmed for the actual entry.
What U.S. Buyers Should Verify Before Using the Comparison
1. Compare the same product specification
Lock the model, dimensions, tabletop material and weight, frame structure, packaging, labeling and performance requirements. A low quotation is not comparable if it removes material, changes the steel structure or uses a different packaging method.
2. Confirm country of origin
Origin is not determined only by the country shown on a sales invoice or the port of shipment. Buyers should retain origin-supporting manufacturing and supplier records appropriate to their compliance program.
3. Have a licensed customs professional confirm classification
Plastic furniture may be considered under HTS heading 9403.70, but the exact 8-digit and 10-digit classification depends on the product. The U.S. International Trade Commission's HTS should be checked for the entry date, and the importer's customs broker or customs counsel should confirm the final classification.
4. Confirm every applicable Chapter 99 provision
The 2026 Section 301 action includes exemptions, and China-origin goods may or may not be covered by a separate legacy Section 301 line. The broker should confirm both the current additional-duty provision and any exclusion applicable to the exact product.
5. Add logistics and execution costs
Compare ocean freight from the actual port, insurance, brokerage, port charges, inland delivery and financing. Also compare units per container because packaging and model mix can materially change landed cost per unit.
6. Include quality and supply risk
A nominal saving can disappear if product failures, replacements, delays or documentation problems increase total program cost. Review the supplier's confirmed manufacturing scope, order controls, inspection plan and available evidence.
Why U.S. Buyers Consider Bestone Thailand
- Thailand-origin manufacturing: an additional sourcing option for U.S. importers building a China+1 supply strategy.
- Commercial HDPE folding furniture focus: folding tables, chairs and benches for distributors, retailers, event-rental companies and institutional buyers.
- OEM and private-label support: product color, labels, carton artwork and export packaging can be discussed against the approved specification and order quantity.
- Order-specific container planning: loading quantity is confirmed for the actual model, configuration, packaging and mixed-model plan.
- Evidence with clear limits: internal static load tests, product specifications and factory-audit information are identified by scope rather than presented as interchangeable certifications.
For example, the BTE-2971FH product page records a Bestone internal static load test at 385 lb for 24 hours. That evidence describes the tested sample and recorded conditions; it is not a third-party certification or a rated working-load claim.
A Five-Step Landed-Cost Workflow
- Lock the specification. Compare the same model, material, structure, packaging and required evidence.
- Normalize commercial terms. Put every quote on the same Incoterm and comparable port basis.
- Validate origin and tariff treatment. Ask a licensed U.S. customs broker to confirm the HTS and Chapter 99 treatment for the actual entry date.
- Add logistics costs. Include freight, insurance, brokerage, port charges and inland delivery.
- Compare total value. Add container efficiency, quality risk, lead time and supplier execution.
Buyer FAQ
Is the U.S. duty on every Thailand-origin folding table exactly 12.5%?
No. The 12.5% figure is a current benchmark under the July 2026 USTR action for the applicable economy group, but product exemptions, classification, other measures and the entry date must be checked for the actual shipment.
Is every China-origin folding table subject to 37.5%?
No. The 37.5% figure is an illustrative combined scenario consisting of 12.5% plus an assumed 25% legacy China Section 301 duty for a covered tariff line. A broker must confirm whether the exact product is covered or excluded.
Why use USD 19.50 for BTE-2971FH?
USD 19.50 FOB Thailand is the Bestone commercial benchmark used for this comparison. Final quotations remain subject to the confirmed specification, quantity, packaging and current production schedule.
Does the USD 15.95 China figure include freight and local U.S. costs?
No. It is a mathematical break-even FOB figure based only on the stated duty assumptions. Freight, port, brokerage, inland delivery, financing and risk are additional.
Who should make the final customs decision?
The U.S. importer should obtain advice from a licensed customs broker or customs counsel. Bestone can provide product, manufacturing, origin-supporting and commercial information for the buyer's review, but does not issue customs rulings.
Request a U.S. Landed-Cost Comparison
Send Bestone your target model, annual volume, destination port, required packaging and current China FOB benchmark. We can prepare a Thailand-origin quotation so your team can compare the post-duty economics using assumptions confirmed by your customs broker.
View the BTE-2971FH product page | Request a Quote | Read the China vs. Thailand sourcing overview
Official References
- USTR - Section 301 final action announced July 23, 2026
- USTR - Fact sheet on the 10% and 12.5% action
- U.S. International Trade Commission - Harmonized Tariff Schedule
Important customs note: This article is for commercial sourcing comparison only and is not legal, tax, tariff or customs advice. U.S. duty rates depend on the exact HTS classification, country of origin, product scope, exemptions, Chapter 99 provisions and entry date. Importers should obtain confirmation from a licensed U.S. customs broker or customs counsel before making a purchasing decision.