President Trump issued a proclamation today under Section 232 to impose additional tariffs on certain timber, lumber, and related wood products. Here is a summary of the important details:
Effective Date
The new tariffs will be effective for all entries as of 12:01am EST on October 14, 2025. Shipments in transit that do not have an entry release date until on or after this date will be subject to this tariff.
What Products Are Covered & Tariff Rates
The Section 232 Timber and Lumber tariff are broken into three product categories:
Category 1.) Softwood Timber & Lumber
The products under this category are classified under the following tariff 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.
The section 232 tariff under this category will be 10%.
Products under this category will have an additional HTS classification under 9903.76.01 listed on the entry summary.
Category 2.) Upholstered Wooden Furniture Products
The products under this category are classified under the following tariff numbers:
- 9401.61.4011 – upholstered household chairs with wooden frames
- 9401.61.4031 – upholstered chairs, other than for household, with wooden frames
- 9401.61.6011 – upholstered household seats with wooden frames
- 9401.61.6031 – upholstered seats, other than for household, with wooden frames
These are the classifications for upholstered chairs and seats. The only type of upholstered seat that is apparently left out from this tariff are those made out of teak.
The section 232 tariff under this category will start off at 25% on October 14, 2025 and increase to 30% on January 1, 2026.
Products under this category will have an additional HTS classification under 9903.76.02 listed on the entry summary.
Category 3.) Kitchen Cabinets and Vanities AND Parts of Kitchen Cabinets and Vanities
The products under this category are classified under the following tariff numbers:
- 9403.40.9060 – wood cabinets designed for permanent installation in the kitchen
- 9403.60.8093 – other wood furniture
- 9403.91.0080 – parts of wood furniture
The section 232 tariff under this category will start off at 25% on October 14, 2025 and increase to 50% on January 1, 2026.
Products under this category will have an additional HTS classification under 9903.76.03 listed on the entry summary.
It is important to note that if the furniture under HTS# 9403.60.8093 or the parts of furniture under HTS# 9403.91.0080 are not kitchen cabinets and vanities or parts thereof, they would not be subject to the tariff. In that case, special HTS classification 9903.76.04 will be listed on the entry summary instead.
Please note that the U.S. government may add additional tariff numbers to each of the categories in the future.
Special Exemptions for Cover products from UK, EU, and Japan
If the products are of UK, Japan, and EU origin, they will receive special exemptions as follows:
United Kingdom
Products from the United Kingdom will be subject to a maximum section 232 Timber & Lumber tariff of 10%. This will be in addition to the standard applicable subheading duty. Such products will have an additional HTS classification under 9903.76.20 listed on the entry summary.
Japan
Products from Japan will be subject to section 232 Timber & Lumber tariff that when added to the standard column 1 duty rate will result in a total tariff that is 15%. Such products will have an additional HTS classification under 9903.76.21 listed on the entry summary.
European Union
Products from the EU will be subject to section 232 Timber & Lumber tariff that when added to the standard column 1 duty rate will result in a total tariff that is 15%. Such products will have an additional HTS classification under 9903.76.22 listed on the entry summary.
Stacking
Products subject to the Section 232 Timber & Lumber tariff are not subject to the IEEPA reciprocal tariff. However if the product is from China, the product will still be subject to the China Section 301 tariff and the IEEPA fentanyl tariff.
Products subject to the Section 232 Automobile and Automotive Parts tariff are exempted from the Section 232 Timber & Lumber tariff.
