Section 232 Tariffs on Wood Products
The White House announced new tariffs on timber, lumber, and wood products to protect U.S. industry and national security. Here’s a simplified summary of the White House proclamation.
Tariff Rates, Schedule & Duration
Start Date: October 14, 2025 (12:01 a.m. EDT).
No “on board vessel” exemption provided
Imposes New Tariffs
10% on softwood timber and lumber.
25% on upholstered wooden furniture.
25% on kitchen cabinets and vanities (includes parts).
Escalation (Jan. 1, 2026):
Upholstered wood products → 30%
Kitchen cabinets & vanities (includes parts) → 50%
Continuation: These increased rates remain in effect unless the U.S. reaches agreements with specific countries to address the national security threat.
Stacking Rule: Tariffs under this proclamation are in addition to all other applicable duties, taxes, fees, and charges, unless specifically exempted.
Tariffs Imposed (HTSUS Chapter 99 – Annex I)
Category: Softwood Timber & Lumber
Products: Logs, Sawn Wood, Sleepers
HTSUS 8-digit Subheadings: 4403.11.00, 4403.21.01, 4403.22.01, 4403.23.01, 4403.24.01, 4403.25.01, 4403.26.01, 4403.99.01, 4406.11.00, 4406.91.00, 4407.11.00, 4407.12.00, 4407.13.00, 4407.14.00, 4407.19.00
Chapter 99 Heading: 9903.76.01
Duty Rate: +10%
Category: Upholstered Wooden Furniture
Products: Couches, Sofas, Chairs
HTSUS 8-digit Subheadings: 9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031
Chapter 99 Heading: 9903.76.02
Duty Rate: +25% (30% Jan 1, 2026)
Category: Kitchen Cabinets & Vanities (Including Parts)
Products: Cabinets, Vanities, and Parts
HTSUS 8-digit Subheadings: 9403.40.9060, 9403.60.8093, 9403.91.0080
Chapter 99 Heading: 9903.76.03
Duty Rate: +25% (50% Jan 1, 2026)
Category: Other Articles (Non-cabinet/Vanity Items)
Products: Classified Under Subdivision (g)
HTSUS 8-digit Subheadings: Same as above (f) but not cabinets/vanities.
Chapter 99 Heading: 9903.76.04
Duty Rate: Base Duty Only
Category: United Kingdom (cap)
Products: Upholstered Furniture & Cabinets (same as above)
HTSUS 8-digit Subheadings: 9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031, 9403.40.9060, 9403.60.8093, 9403.91.0080
Chapter 99 Heading: 9903.76.20
Duty Rate: +10% max
Category: Japan (cap)
Products: Upholstered Furniture & Cabinets (same as above)
HTSUS 8-digit Subheadings: Same as above.
Chapter 99 Heading: 9903.76.21
Duty Rate: Max 15%
Category: European Union (cap)
Products: Upholstered Furniture & Cabinets (same as above)
HTSUS 8-digit Subheadings: Same as above.
Chapter 99 Heading: 9903.76.22
Duty Rate: Max 15%
Exemptions & Interactions
Exempt from Other Tariffs: Products tariffed under this proclamation are not subject to tariffs under:
Executive Order 14257 (Apr. 2, 2025) – Reciprocal tariff measures on trade deficit contributors.
Executive Order 14323 (Jul. 30, 2025) – Tariffs addressing threats from Brazil.
Executive Order 14329 (Aug. 6, 2025) – Tariffs addressing threats from the Russian Federation.
Auto Industry Conflict: If covered by Proclamation 10908 (autos), those duties take precedence.
Other Conflicts: If products overlap with tariffs in Executive Order 14289 (Apr. 29, 2025), this proclamation’s tariffs apply.
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