New Section 232 Tariffs on Furniture and Wood Products: What Importers Need to Know

On September 29, 2025, President Trump issued a Section 232 proclamation imposing new tariffs on imported timber, lumber, and derivative wood products, including furniture. The move follows a Commerce Department investigation that concluded rising imports of wood products pose a threat to U.S. national security by weakening domestic production capacity and increasing reliance on foreign suppliers.

What the Proclamation Does

Beginning October 14, 2025, imports of wood products will face significant new tariffs:

• Softwood timber and lumber: 10% ad valorem duty.
  
• Upholstered wooden products: 25% ad valorem duty (rising to 30% on January 1, 2026).
  
• Kitchen cabinets and vanities (including parts): 25% ad valorem duty (rising to 50% on January 1, 2026).
  

The proclamation also makes clear that these duties are in addition to other applicable tariffs unless specifically exempted. Importers should also note that drawback will be available for these new tariffs, but only if claimed consistent with CBP procedures. The full proclamation can be read here.

Key Features Importers Should Watch

The new tariffs will directly affect costs across industries that depend on wood products—construction, furniture, retail, and defense supply chains among them. With rates escalating into 2026 and the possibility of additional products being added, businesses face both near-term duty increases and long-term compliance uncertainty.

However, the proclamation goes further than simply imposing tariffs. It establishes country-specific limitations, capping duties on imports from the United Kingdom at 10 percent and ensuring that imports from the European Union and Japan do not exceed a combined rate of 15 percent. It also restricts the use of foreign trade zones by requiring covered products to be admitted only in “privileged foreign” status, which ensures duties will be assessed at the time of entry for consumption. In addition, the Secretary of Commerce retains authority to impose special tariffs—specific, compound, or mixed rates—if undervaluation of imports is deemed to be a threat.

Why It Matters

Looking ahead, the tariff schedule is designed to escalate over time, with duty increases taking effect in January 2026 and the possibility of additional wood products being added if Commerce determines they pose a national security risk. The U.S. Trade Representative has also been directed to pursue negotiations with trading partners, which could further reshape the landscape. This combination of rising tariff levels, potential expansions in scope, and ongoing negotiations creates both immediate cost pressures and long-term uncertainty for industries that depend on wood imports, including construction, furniture, retail, and defense supply chains.

Next Steps

The proclamation gives Commerce and CBP broad authority to issue further guidance and adjustments. Importers should monitor forthcoming Federal Register and CSMS notices closely and ensure compliance teams are prepared for additional reporting and tariff classifications under the Harmonized Tariff Schedule.

As with other Section 232 actions, procedures may shift quickly, and enforcement can be strict. Importers with significant exposure should consult a customs attorney to evaluate refund rights, protest opportunities, and strategic options for managing the new duty burden.

For importers, the new tariffs raise several urgent considerations. Companies will need to evaluate how the additional duties affect landed costs, supply contracts, and pricing models. They should also examine whether strategies such as foreign trade zones, drawback programs, or restructuring supply chains can mitigate exposure. Just as importantly, importers must ensure their compliance teams are prepared for updated reporting requirements, new tariff classifications, and shifting guidance in the Federal Register.

Because Section 232 actions can evolve rapidly, importers should not assume that this proclamation marks the end of the story. Businesses with significant exposure to wood products should consult with a customs attorney to evaluate refund opportunities, preserve protest rights, and develop strategic plans for managing the new duty burden.

As new tariff regulations continue to evolve, navigating these changes requires experienced legal counsel. At Liang + Mooney, PLLC, our seasoned tariff lawyers can answer your questions and concerns with sophisticated legal solutions.  If you seek strategic counsel and insight into which tariffs apply to your operations, we invite you to contact us to schedule a consultation.