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On Sept. 29, 2025, the White House issued apresidential proclamationimposing tariffs of 10 to 50 percent ad valorem on timber, lumber, and derivative wood products imported into the United States. These tariffs were imposed under Section 232. Citing national security concerns, the proclamation follows a U.S. Department of Commerce investigation which concluded that rising imports threaten the U.S. wood industry's ability to support critical infrastructure and defense needs. You can also reference the relatedWhite House Fact Sheet.
Key Duty Rates and Scope
Under Annex I to the proclamation, the following imports will be subject to new ad valorem duties under Section 232:
- Softwood timber and lumberwill be subject to a 10% ad valorem duty rate.
- Upholstered wooden productswill be subject to a 25% ad valorem duty rate, effective Oct. 14, 2025. This rate will increase to 30% on Jan. 1, 2026.
- Kitchen cabinets and vanitieswill be subject to a 25% ad valorem duty rate, rising to 50% on Jan. 1, 2026. This duty applies to completed cabinets and vanities, as well as parts imported for use in such articles.
These tariffs apply togoods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. EDT on Oct. 14, 2025,and are in addition to all other applicable duties, taxes, fees, and trade remedy measures, unless explicitly exempted.
Other Key Provisions
- Applicable tariff stacking rules:
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- Goods subject to the new Section 232 Timber and Lumber tariffs will not be subject to: (1) Reciprocal tariffs imposed under Executive Order (E.O.) 14257 of April 2, 2025 (as amended), (2) Brazil-Reciprocal tariffs imposed under E.O. 14323 of July 30, 2025, and (3) Russian-Oil tariffs on India imposed under E.O. 14329 of Aug. 6, 2025.
- Goods subject to the Auto and Automobile Part tariffs imposed under Proclamation 10908 of March 26, 2025, will not be subject to the new Section 232 Timber and Lumber tariffs.
- Goods subject to new Sec 232 Timber and Lumber tariffs will not be subject toInternational Emergency Economic Powers Act (IEEPA-Fentanyl tariffs imposed on Canada or Mexico.
- Drawback availability:Duty drawback will be available for Sec 232 Timber and Lumber tariffs.
- Preferential treatment for allies:
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- Imports from the United Kingdom will not exceed 10%.
- Imports from the European Union and Japan will not exceed a 15% combined duty rate, inclusive of Column 1 duties.
- Foreign Trade Zones (FTZs):Affected products admitted to U.S. FTZs must enter under privileged foreign status and will be subject to the applicable Section 232 duties upon withdrawal for consumption.
- Monitoring and expansion:The Secretary of Commerce is directed to monitor imports and may recommend adding products or imposing specific tariffs to address undervaluation or circumvention risks.
- Further Annex updates:Effective Oct. 14, 2025, all tariff provisions under Chapter 44 (wood) that were previously exempted from IEEPA-Reciprocal duties on Annex II as updated will be removed from Annex II, except those tariff provisions that (1) are included on Potential Tariff Adjustments for Aligned Partners Annex of Executive Order 14346 of Sept. 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.
Preview of HTS Subheadings in Annex I
Products covered include a range of subheadings under Chapter 44, such as:
- 4407.10.01: Coniferous wood sawn or chipped lengthwise
- 9401.61.40:Upholstered wood-frame chairs
- 9403.40.90:Wooden kitchen cabinets and vanities
- 9403.90.70:Parts of wooden furniture
(A full list of HTS codes is set forth in Annex I to the Proclamation.)
We continue to monitor these developments closely. If you import any of the listed wood products or components, please reach out to our team to assess tariff exposure, or develop mitigation strategies.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
