Beginning October 14, 2025, significant duty increases under Section 232 will take effect on the importation of timber, lumber, and their derivative products (wood products), pursuant to an Executive Order issued by the White House. Affected tariff lines are detailed in the Annex.
Key Provisions
1. Tariff Adjustments (Effective October 14, 2025)
- Softwood Timber and Lumber: 10% duty rate
- Upholstered Wooden Products: 25% duty rate
- Kitchen Cabinets and Vanities (including parts): 25% duty rate
2. Duty Rate Increases (Effective January 1, 2026)
- Upholstered Wooden Products: Duty rate increases to 30%
- Wooden Kitchen Cabinets and Vanities: Duty rate increases to 50%
These rates will remain in effect unless the U.S. reaches agreements with countries addressing national security concerns related to wood product imports.
3. Country Specific Tariff Caps
- European Union & Japan: Tariffs capped at 15%
- United Kingdom: Tariffs capped at 10%
4. Exemptions from Other Tariffs
- Products subject to this Section 232 action on “timber, lumber and their derivative products” will be exempt from:
- Reciprocal tariffs
- The 40% Brazil IEEPA tariff
- The 25% India tariff related to Russian oil purchases
- This proclamation removes Chapter 44 subheadings from the “Annex II” list of goods exempt from reciprocal tariffs.
- If a product is subject to both Section 232 tariffs on timber/lumber and Section 232 tariffs on autos/auto parts, only the auto/auto parts tariffs will apply.
- If a product is subject to both Section 232 tariffs on timber/lumber tariffs and IEEPA tariffs related to Canada or Mexico, only the Section 232 timber/lumber tariffs will apply.
Additional Provisions
- Drawback Availability: Permitted under standard procedures
- Foreign Trade Zones: Wood products must be admitted under privileged foreign status.
- Undervaluation Risk Assessment: The Secretary of Commerce may impose specific, compound, or mixed tariffs if undervaluation is found, via notice in the Federal Register.
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