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Section 232 Tariff Guidance on Timber, Furniture, and Cabinet Imports Effective October 14, 2025

  • Writer: IFF, inc.
    IFF, inc.
  • Oct 14
  • 2 min read

 

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On October 10, 2025, U.S. Customs and Border Protection (CBP) released guidance under CSMS #66492057 implementing Presidential Proclamation 10976, which introduces Section 232 duties on select timber, lumber, and derivative wood products.

 

These duties apply to merchandise entered or withdrawn for consumption on or after October 14, 2025, with rates ranging from 10% to 25% ad valorem, depending on product type.

 

Duty Rates by Product Category


1. Softwood Timber and Lumber

  • HTSUS Codes: Various under Chapter 44

  • Duty Rate: 10% ad valorem

  • HTSUS Heading: 9903.76.01


2. Upholstered Wooden Furniture (excluding products from the UK, EU, and Japan)

  • HTSUS Codes: 9401.61.4011, 9401.61.4031, 9401.69.6011, 9401.69.6031

  • Duty Rate: 25% ad valorem

  • HTSUS Heading: 9903.76.02

3. Completed Kitchen Cabinets, Vanities & Parts (excluding products from the UK, EU, and Japan)


  • HTSUS Codes: 9403.40.9060, 9403.60.8093, 9403.91.0080

  • Duty Rate: 25% ad valorem

  • HTSUS Heading: 9903.76.03


4. Other Products (not including cabinets or vanities)

  • HTSUS Codes: Same as above

  • Duty Rate: 0%

  • HTSUS Heading: 9903.76.04


Exemptions and Country-Specific Rates


  • Automobile Parts: Products already subject to Section 232 auto duties are not impacted by these timber/lumber duties.

  • IEEPA Tariff Exceptions: Products covered under Proclamation 10976 are exempt from additional tariffs imposed under Executive Orders targeting Canada, Mexico, Brazil, India, and others under reciprocal tariff measures.

  • HTSUS Exemption Codes: Importers should use specific exemption headings such as 9903.01.33, 9903.01.83, and 9903.01.87 when applicable.


Country-Specific Duty Rates:

  • United Kingdom: 10% (HTSUS 9903.76.20)

  • Japan: 15% (HTSUS 9903.76.21)

  • European Union: 15% (HTSUS 9903.76.22)


Other Provisions:

  • Drawback: Available under 19 CFR Part 190.

  • Foreign Trade Zones: Items subject to these duties must be admitted under privileged foreign status.

  • Reciprocal Tariff Update: A total of 158 Chapter 44 subheadings have been removed from the exemption list and are now subject to reciprocal tariff treatment.


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