Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
To supply U.S. furniture retailers, clothing storage units must meet the STURDY tip-over standard, upholstered furniture must meet TB 117-2013 and carry the label, composite wood must meet TSCA Title VI, and children's furniture needs third-party testing. Since July 8, 2026, importers eFile certificate data at entry, so who the importer is decides who files.
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Under FOB origin terms the U.S. retailer is usually the importer of record and handles duties, clearance and CPSC eFiling. Under DDP, the factory or its U.S. company is the importer and owns the duties, IEEPA refunds and compliance. A factory that manufactures abroad with no U.S. office or staff generally owes no U.S. income tax either way.
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The U.S. and Vietnam signed a tax treaty in 2015, but it still isn't in force as of November 2026. A Vietnamese factory selling FOB is barely affected. Once it adds a U.S. warehouse, U.S. staff or a U.S. subsidiary, there's no permanent establishment protection, and dividends from a U.S. subsidiary to a Vietnamese parent carry 30% withholding instead of the 10% a Chinese parent gets.
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Articles are general information, not tax or legal advice for your specific situation.
