Beginning October 14, 2025, significant duty increases under Section 232 will take effect on the importation of timber, lumber, and their derivative products (wood products), pursuant to a Proclamation issued by the White House. Affected tariff lines are detailed in the Annex.
Key Provisions
1. Tariff Adjustments (Effective October 14, 2025)
- Softwood Timber and Lumber: 10% duty rate
- Upholstered Wooden Products: 25% duty rate
- Kitchen Cabinets and Vanities (including parts): 25% duty rate
2. Duty Rate Increases (Effective January 1, 2026)
- Upholstered Wooden Products: Duty rate increases to 30%
- Wooden Kitchen Cabinets and Vanities: Duty rate increases to 50%
These rates will remain in effect unless the U.S. reaches agreements with countries addressing national security concerns related to wood product imports.
3. Country Specific Tariff Caps
- European Union & Japan: Tariffs capped at 15%
- United Kingdom: Tariffs capped at 10%
4. Exemptions from Other Tariffs
- Products subject to this Section 232 action on “timber, lumber and their derivative products” will be exempt from:
- Reciprocal tariffs
- The 40% Brazil IEEPA tariff
- The 25% India tariff related to Russian oil purchases
- This proclamation removes Chapter 44 subheadings from the “Annex II” list of goods exempt from reciprocal tariffs.
- If a product is subject to both Section 232 tariffs on timber/lumber and Section 232 tariffs on autos/auto parts, only the auto/auto parts tariffs will apply.
- If a product is subject to both Section 232 tariffs on timber/lumber tariffs and IEEPA tariffs related to Canada or Mexico, only the Section 232 timber/lumber tariffs will apply.
Additional Provisions
- Drawback Availability: Permitted under standard procedures
- Foreign Trade Zones: Wood products must be admitted under privileged foreign status.
- Undervaluation Risk Assessment: The Secretary of Commerce may impose specific, compound, or mixed tariffs if undervaluation is found, via notice in the Federal Register.
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