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Yesterday, President Trump's proclamation imposing tariffs on the import of timber, lumber, and their derivative products, pursuant to Section 232 of the Trade Expansion Act of 1962 (Section 232), was published in the Federal Register. These tariffs are in response to an investigation by the U.S. Department of Commerce undertaken pursuant to the President's order earlier this year to examine the national security risks of timber, lumber, and derivative products imports. In its report, Commerce found – and President Trump agreed – that wood products are being imported into the United States in such quantities and under such circumstances as to threaten to impair the national security of the United States.
As a result, President Trump has imposed tariffs on certain wood products, which will go into effect on October 14, 2025. The products covered and tariff rates are:
- 10% global tariff on all imports of softwood lumber.
- 25% global tariff on certain upholstered furniture, which will increase to 30% on January 1, 2026.
- 25% global tariff on kitchen cabinets and vanities, which will increase to 50% on January 1, 2026.
Subject to existing trade agreements, imports from the following nations are subject to exceptions:
- Section 232 tariffs on subject wood imports from the United Kingdom will not exceed 10%.
- The combined Section 232 wood tariff and most-favored nation tariff on subject wood imports from Japan and the European Union will not exceed 15%.
The White House invited trading partners to negotiate to address the threat of wood imports to secure an alternative to the pending tariffs, which could lead to changes in the coming weeks.
The Proclamation also requires the Secretary of Commerce to establish a process for including additional wood products within the scope of the Section 232 tariffs. This will provide an important opportunity for domestic manufacturers to identify and provide information on additional wood products to be covered by the Section 232 tariffs.
Wood products that had been part of Commerce's original investigation, which began in March 2025, were exempt from the reciprocal tariffs announced by President Trump on April 1, 2025 pursuant to Executive Order 14257. The products covered by the Section 232 tariffs continue to be exempt from the April 1 reciprocal tariffs, as well as the 40% tariffs imposed on imports from Brazil pursuant to Executive Order 14323 and the 25% tariffs imposed on imports from India pursuant to Executive Order 14329. However, wood products that were part of the initial investigation but that were not ultimately included in the Section 232 tariff announcement will now generally be subject to the reciprocal tariffs as of October 14. Exemptions from both the Section 232 tariffs and the reciprocal tariffs will continue to apply for certain products that are (1) on the list of Potential Tariff Adjustment for Aligned Partners (PTAAP), and (2) not of a type that are subject to antidumping or countervailing duty orders.
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