Section 232 “Tiered” Tariffs on Timber and Lumber Products Start October 14, 2025
On September 29, 2025, President Trump issued a Proclamation under Section 232 imposing tariffs on timber and lumber products, upholstered furniture, and kitchen cabinets/vanities with tiered rates beginning October 14, 2025.
- Timber and lumber products will be subject to a 10 percent tariff.
- Upholstered wooden furniture will be subject to 25 percent initially, increasing to 30 percent on January 1, 2026.
- Kitchen cabinets and vanities, including parts, will be subject to 25 percent initially, increasing to 50 percent on January 1, 2026.
- Products of the UK are capped at 10 percent, and products of the European Union and Japan are capped at a total of 15 percent including Column 1 duties.
The proclamation confirms that 1) where products fall under both these tariffs and the auto/auto parts 232 tariffs, the 232 auto tariffs control, and 2) articles covered here are not subject to duties under other 232 or IEEPA tariffs listed in the proclamation, including the reciprocal tariffs, Brazil tariffs, or Russian oil tariffs.
Covered articles that enter a U.S. foreign trade zone on or after the effective date of the proclamation must be admitted in privileged foreign status. Unlike other Section 232 tariffs, drawback will be available. Commerce will publish any needed HTSUS changes by Federal Register notice and will establish processes to add additional wood products to these tariffs and to address undervaluation. Effective October 14, 2025, goods in Chapter 44 will be removed from Annex II of Executive Order 14257 (i.e., they will no longer be exempt from reciprocal tariffs), with limited exceptions identified in the proclamation.
As of this writing, no CBP CSMS message has been issued. Importers should monitor CSMS and the Federal Register for entry instructions and HTSUS updates.
