New U.S. Section 232 tariffs on imports of Timber, Lumber, and their Derivative Products Updated Guidance and Wood Derivative list

US President Donald Trump issued Proclamation “Adjusting Imports of Timber, Lumber, and their Derivative Products into the United States” which applied the following Section 232 Tariffs, effective, October 14, 2025.

• 10 percent global tariff on imports of softwood lumber.
• 25 percent global tariff on certain upholstered furniture, which will increase to 30 percent on January 1, 2026
• 25 percent global tariff on kitchen cabinets and vanities, which will increase to 50 percent on January 1, 2026

US Customs and Border Protection (CBP) have issued CSMS #66492057 – Guidance: Section 232 Import Duties on Timber, Lumber, and their Derivative Products:

Softwood Timber and Lumber

9903.76.01: Applies to imports of softwood timber and lumber products from all countries classified under the following Harmonized Tariff Schedule of the United States (HTSUS) provisions:

10 percent additional ad valorem rate of duty 

Upholstered Wooden Furniture Products from All Countries other than the United Kingdom, Japan, and Member Countries of the European Union

9903.76.02: Applies to imports of upholstered wooden furniture products from all countries except the United Kingdom, member countries of the European Union, and Japan, classified under the following HTSUS provisions:

25 percent additional ad valorem rate of duty 

Completed Kitchen Cabinets and Vanities and Parts from All Countries other than the United Kingdom, Japan, and Member Countries of the European Union

9903.76.03:  Applies to imports of completed kitchen cabinets and vanities and their parts from all countries except the United Kingdom, member countries of the European Union, and Japan, classified under the following HTSUS provisions:

25 percent additional ad valorem rate of duty

Other Than Completed Kitchen Cabinets and Vanities and Their Parts from All Countries

9903.76.04: Applies to imports of products other than completed kitchen cabinets and vanities and their parts from all countries classified under the following HTSUS provisions:

0 percent additional ad valorem rate of duty

Upholstered Wooden Furniture Products; and Completed Kitchen Cabinets and Vanities, and Their Parts from the United Kingdom, Japan, and Member Countries of the European Union

9903.76.20:  Applies to imports of upholstered wooden furniture products and completed kitchen cabinets and vanities and their parts from the United Kingdom classified under the following HTSUS provisions:

10 percent additional ad valorem rate of duty

9903.76.21: Applies to imports of upholstered wooden furniture products and completed kitchen cabinets and vanities and their parts from Japan classified under the following HTSUS provisions:

15 percent additional ad valorem rate of duty

9903.76.22: Applies to imports of upholstered wooden furniture products and completed kitchen cabinets and vanities and their parts from member countries of the European Union classified under the following HTSUS provisions:

15 percent additional ad valorem rate of duty 

Exemption for Goods Subject to Section 232 Duties on Automobiles and Automobile Parts

If an imported good is subject to both the Section 232 duties on automobiles and automobile parts and the Section 232 duties on timber, lumber, and their derivative products, then the Section 232 duties on timber, lumber, and their derivative products are not applicable.

IEEPA Tariff Exceptions

If an imported good is subject to the Section 232 duties on timber, lumber, and their derivative products, provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, or 9903.76.22, then the additional tariffs imposed by the following Executive Orders (EO) pursuant to the International Emergency Economic Powers Act (IEEPA) do not apply to such imported product:

• Additional tariff on products of Canada, pursuant to EO 14193 of February 1, 2025, Imposing Duties to Address the Flow of Illicit Drugs Across Our Northern Border, as amended (“IEEPA Canada tariffs”).
• Additional tariff on products of Mexico, pursuant to EO 14194 of February 1, 2025, Imposing Duties To Address the Situation at Our Southern Border, as amended (“IEEPA Mexico tariffs”).
• Additional Reciprocal tariffs, pursuant to EO 14257, as amended (“IEEPA Reciprocal tariffs”).
• Additional tariffs on product of Brazil, pursuant to EO 14323 (“IEEPA Brazil tariff”).
• Additional tariff on products of India, pursuant to EO 14329 (“IEEPA Russian Oil/India tariff”).

No additional Chapter 99 HTSUS provision is needed for the duty exemption for products of Canada or Mexico that are provided in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, or 9903.76.22 from IEEPA Canada tariffs in headings 9903.01.10 and 9903.01.13 or IEEPA Mexico tariffs in headings 9903.01.01 and 9903.01.05.

To declare products provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, or 903.76.22 exempt from other tariffs, use:

• Heading 9903.01.33 for the exemption from the IEEPA Reciprocal tariffs in headings 9903.01.25 and 9903.02.02-9903.02.73.
• Heading 9903.01.83 for the exemption from the IEEPA Brazil tariff in heading 9903.01.77.
• Heading 9903.01.87 for the exemption from the IEEPA Russian Oil/India tariff in heading 9903.01.84. 

Removal of Certain Products from Reciprocal Tariff Exception

Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on October 14, 2025, 158 Chapter 44 subheadings are removed from the list of Annex II Reciprocal exceptions and will be subject to Reciprocal tariffs. 

Drawback

Drawback continues to be available, in accordance with applicable regulations in 19 C.F.R. part 190, for eligible claims with respect to the duties imposed pursuant to Proclamation 10976.

For more information, contact Brian Rowe, Director – Customs Compliance & Regulatory Affairs.