TARIFF TRACKER
Imposes Section 232 tariffs on timber, lumber and specified wood products
The proclamation imposes new Section 232 duties on softwood timber and lumber, certain upholstered wooden products, and kitchen cabinets and vanities. It also sets higher rates for some wood products starting January 1, 2026, with stated caps for the United Kingdom, European Union and Japan.
Updated October 12, 2026
STATUS
In effect
·
EFFECTIVE
·
Section 232
RATE
10%, 25%, 30%, 50%
10% on softwood timber and lumber; 25% on certain upholstered wooden products, kitchen cabinets and vanities. The increases first set for January 1, 2026 (30% and 50%) were moved to January 1, 2027 by Proclamation 11000.
COUNTRIES
All countries
PRODUCT FAMILIES
Lumber/wood
HTS CHAPTERS
44
COVERED GOODS
Softwood timber and lumber, certain upholstered wooden products, and kitchen cabinets and vanities, including parts imported for use in kitchen cabinets and vanities, as listed in Annex I. The proclamation references Chapter 44. The Federal Register publishes the Annex I as images, so the HTS lines are not listed here; see the source.
EXCLUSIONS
Products covered by this proclamation are not subject to tariffs under Executive Order 14257, Executive Order 14323, or Executive Order 14329. If a wood product is also covered by Proclamation 10908 on automobiles and automobile parts, Proclamation 10908 applies instead. FTZ domestic status goods are excepted from the privileged foreign status rule.
WHAT TO DO (OUR GUIDANCE, NOT LEGAL ADVICE)
Check affected wood, cabinet, vanity and upholstered product SKUs against Annex I when the HTS modifications are available. Reprice entries and open quotes for goods entered or withdrawn from warehouse on or after October 14, 2025, and flag the January 1, 2026 rate increases for covered upholstered wooden products, cabinets and vanities.
SOURCES
Proclamation 10976, 90 FR 48127 (October 6, 2025)
CSMS # 66492057 - GUIDANCE: Section 232 Import Duties on Timber, Lumber, and their Derivative Products (October 10, 2025)
CSMS # 66987366 - Guidance - Implementation of Tariff-Related Elements of the United States-Korea Strategic Trade and Investment Deal (December 3, 2025)
QUOTES FROM THE SOURCE
Rate: "imports of softwood timber and lumber, as set forth in Annex I to this proclamation, shall be subject to a 10 percent ad valorem duty rate." (source)
Rate: "imports of certain upholstered wooden products, as listed in Annex I to this proclamation, will be subject to a 25 percent ad valorem duty rate." (source)
Rate: "imports of kitchen cabinets and vanities, as listed in Annex I to this proclamation, will be subject to a 25 percent ad valorem duty rate." (source)
Rate: "Effective January 1, 2026, the duty rate in clause 2 shall increase to 30 percent and the duty rate in clause 3 shall increase to 50 percent" (source)
Effective date: "The rates of duty established in this proclamation shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on October 14, 2025." (source)
Signed: "IN WITNESS WHEREOF, I have hereunto set my hand this twenty-ninth day of September, in the year of our Lord two thousand twenty-five" (source)
Covered goods: "This duty shall apply to completed kitchen cabinets and vanities as well as parts imported for use in kitchen cabinets and vanities." (source)
Countries: "The Trade Representative, in consultation with the Secretary and any senior official the Trade Representative deems appropriate, shall pursue negotiations of agreements or continue current negotiations of agreements to address the threatened impairment of the national security with respect to imported wood products from any country." (source)
Exclusions: "Products tariffed pursuant to this proclamation shall not be subject to any tariffs imposed by Executive Order 14257 of April 2, 2025" (source)
Status: "all tariff provisions under Chapter 44 of the HTSUS are hereby removed from Annex II of Executive Order 14257, as amended" (source)
Status: "Any provision of previous proclamations and Executive Orders that is inconsistent with the actions taken in this proclamation is superseded to the extent of such inconsistency." (source)
Checked against source
on
Proclamation 10976 (signed Sept 29, 2025) sets 10 percent on softwood timber and lumber and 25 percent on listed upholstered wood products, kitchen cabinets and vanities from Oct 14, 2025; Proclamation 11000 moved the step-ups to Jan 1, 2027.
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