Furniture, Wood Face New Section 232 Tariffs

On September 29, 2025, the White House announced new Section 232 tariffs on lumber and timber products. The tariffs, with duty rates ranging from 10% to 25%, will take effect on October 14, 2025. The UK, EU, and Japan will receive special rates on upholstered furniture, kitchen cabinets, vanities, and parts, in accordance with their trade deals with the U.S.

Additionally, starting January 1, 2026, the duty rates on upholstered furniture, kitchen cabinets, vanities, and related components from all countries except the UK, EU, and Japan are scheduled to increase.

Effective Date

Phase 1

The rates of duty shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on October 14, 2025.  

Phase 2

Effective January 1, 2026, the duty rate for upholstered furniture, kitchen cabinets, vanities, and parts shall increase, except for countries with which the United States reaches an agreement that addresses the threatened impairment of national security posed by imports of wood products. 

• Upholstered Furniture shall increase to 30%
• Kitchen cabinets and vanities, and parts thereof shall increase to 50%

Products, Tariffs, and Additional HTSUS

The following imports are subject to the Section 232 Lumber and Timber tariffs, as set forth in Annex I to the proclamation:

Softwood Timber and Lumber Products

The 10% rate of duty set forth in heading 9903.76.01 applies to all imported softwood timber and lumber products that are classified under the provisions of the HTSUS, from all countries:

Softwood Timber and Lumber Products HTSUS

Other Wooden Products

Upholstered Wooden Furniture

The rates of duty set forth in 9903.76.02, 9903.76.20, 9903.76.21, and 9903.76.22 apply to all imported upholstered wooden furniture products, such as couches, sofas and chairs, classified under the following provisions of the HTSUS:

Upholstered Wooden Furniture HTSUS

• 9401.61.4011
• 9401.61.4031
• 9401.61.6011
• 9401.61.6031

Duty Rates by Country for Upholstered Wooden Furniture

Kitchen Cabinets and Vanities, and their Parts

The rates of duty set forth in headings 9903.76.03, 9903.76.20, 9903.76.21 and 9903.76.22 apply to all imported completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities as listed below. Additionally, products classified under these numbers, but that are other than completed wooden kitchen cabinets or vanities or parts of wooden kitchen cabinets or vanities will use HTSUS 9903.76.04.

Kitchen Cabinets/Vanities/Parts HTSUS

• 9403.40.9060
• 9403.60.8093
• 9403.91.0080

Duty Rates by Country for Kitchen Cabinets/Vanities/Parts Tariff

Interaction with Other Tariffs

Products tariffed pursuant to this proclamation shall not be subject to any tariffs imposed by:

• Reciprocal Tariffs – Executive Order 14257 of April 2, 2025 (Regulating Imports With a Reciprocal Tariff to Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits), as amended;
• IEEPA Brazil – Executive Order 14323 of July 30, 2025 (Addressing Threats to the United States by the Government of Brazil); or
• IEEPA Russian Oil – Executive Order 14329 of August 6, 2025 (Addressing Threats to the United States by the Government of the Russian Federation). [As of publication, only Products of India are subject to Russian Oil tariffs]

Unstacking

Section 232 Automobiles and Auto Parts

If any wood product is subject to tariffs under both Section 232 Lumber and Timber and Section 232 Automobiles and Automobile Parts [Proclamation 10908 of March 26, 2025 (Adjusting Imports of Automobiles and Automobile Parts Into the United States), as amended], the wood product shall be subject to the terms and duties imposed pursuant to Section 232 Automobiles and Automobile Parts, and not those imposed pursuant to Section 232 Lumber and Timber. 

IEEPA Canada / Mexico

In addition, if any wood product is subject to tariffs pursuant to both this proclamation and IEEPA Canada or IEEPA Mexico [Executive Orders listed in section 2(b) or 2(c) of Executive Order 14289 of April 29, 2025 (Addressing Certain Tariffs on Imported Articles), as amended], the wood product shall be subject to the duties imposed pursuant to Section 232 Lumber and Timber, and not those imposed by IEEPA Canada or IEEPA Mexico.

Removal from Reciprocal Tariff Annex II Exemption List

As of October 14, 2025, all tariff provisions under Chapter 44 of the HTSUS are hereby removed from Annex II of the Reciprocal Tariffs [Executive Order 14257], as amended, except those tariff provisions that:  (i) are included on the Potential Tariff Adjustments for Aligned Partners Annex of Executive Order 14346 of September 5, 2025 (Modifying the Scope of Reciprocal Tariffs and Establishing Procedures for Implementing Trade and Security Agreements), and (ii) do not include products of a type that are subject to an antidumping or countervailing duty order.

• HTSUS Removed: Refer to pages 8 and 9 of the Annex for the list of HTSUS no longer exempt from reciprocal tariffs.

FTZ

Any product described in clauses 1 through 3 of this proclamation, except those eligible for admission as “domestic status” as described in 19 C.F.R. 146.43, that is subject to a duty imposed by this proclamation and that is admitted into a United States foreign trade zone on or after the effective date of this proclamation may only be admitted as “privileged foreign” status as described in 19 C.F.R. 146.41, and will be subject upon entry for consumption to any ad valorem rate of duty related to the classification under the applicable HTSUS subheading.

Drawback

Drawback shall be available with respect to the duties imposed pursuant to this proclamation. 

The Future of Section 232 Lumber/Timber

Inclusion Process

The Secretary shall establish a process for including additional wood products and may add additional wood products within the scope of the tariffs described in this proclamation.

Import Monitoring

The Secretary shall continue to monitor imports of wood products and shall, from time to time, in consultation with any senior executive branch official the Secretary deems appropriate, review the status of imports of wood products with respect to the national security of the United States. The Secretary shall inform the President of any circumstances that, in the Secretary’s opinion, might indicate the need for further action by the President under section 232.  

Presidential Update

By October 1, 2026, the Secretary shall provide the President with an update on imports of hardwood timber and lumber, their markets, and the domestic industry, so that the President may determine whether imposing an additional duty on imports of hardwood timber or lumber, such as the phased import duty recommended by the July 1, 2025, report, as well as any additional duties on derivatives of such products, is warranted to address a threat to national security. The Secretary shall also inform the President of any circumstance that, in the Secretary’s opinion, might indicate that the increase in duty rate provided for in this proclamation is no longer necessary. 

Trade Negotiations

The Trade Representative, in consultation with the Secretary and any senior official the Trade Representative deems appropriate, shall pursue negotiations of agreements or continue current negotiations of agreements to address the threatened impairment of the national security with respect to imported wood products from any country. The Trade Representative, in consultation with the Secretary, shall, from time to time, update me on the status or outcome of the negotiations described in this proclamation.  At a minimum, the Trade Representative shall provide one such update before January 1, 2026, and a subsequent update no later than 180 days after the date of this proclamation.

Additional Information

Adjusting Imports of Timber, Lumber, and their Derivative Products into the United States – The White House

Lumber and Timber 232 Annex

Have Questions?

Contact your local NNR Representative