Per a presidential proclamation on Monday, new Section 232 tariffs on timber, lumber, and their derivatives will take effect October 14, 2025. The new tariff structure includes a 10% duty on timber and lumber, 25% on upholstered furniture, and 25% on wooden cabinets and vanities. Importantly, beginning January 1, 2026, these rates will rise to 30% for upholstered furniture and 50% for cabinets and vanities, unless the United States reaches agreements with specific countries. The subheadings affected by the proclamation can be found here.
The proclamation also sets country-specific limits: tariffs on goods from the EU and Japan are capped at 15% (including MFN rates), while imports from the UK are capped at no more than 10% above MFN. Goods subject to these new Section 232 tariffs will not be covered by reciprocal tariffs. In cases of overlap, Section 232 auto tariffs will take precedence over wood product tariffs. For goods subject to the Canada and Mexico trafficking tariffs, the timber/lumber tariffs will control.
The proclamation also removes over 150 Chapter 44 tariff subheadings from Annex II reciprocal tariff exemptions, effective October 14. Drawback will be available for goods that entered with PF status.
The Department of Commerce will administer an inclusion process by which additional goods may be covered by the new tariffs. Additionally, Commerce is authorized to impose specific, compound, or mixed tariffs where it finds a risk of undervaluation.
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