Updated Guidance On Section 232 Duties on Timber, Lumber, and Related Products
U.S. Customs and Border Protection (CBP) has issued guidance on the implementation of Proclamation 10976, “Adjusting Imports of Timber, Lumber, and Their Derivative Products into the United States,” published in the Federal Register at 90 FR 48127. The proclamation, issued on September 29, 2025, imposes new Section 232 duties on softwood lumber, upholstered wooden furniture, completed kitchen cabinets and vanities, and certain parts. These measures are effective for goods entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. EDT on October 14, 2025.
Key Details of Proclamation 10976
The new duties are levied as ad valorem rates and vary depending on product type and country of origin:
Softwood timber and lumber: 10% duty on imports from all countries for HTSUS codes:
| 4403.11.00 | 4403.23.01 | 4403.26.01 | 4406.91.00 | 4407.13.00 |
| 4403.21.01 | 4403.24.01 | 4403.99.01 | 4407.11.00 | 4407.14.00 |
| 4403.22.01 | 4403.25.01 | 4406.11.00 | 4407.12.00 | 4407.19.00 |
Upholstered wooden furniture and completed kitchen cabinets/vanities from most countries: 25% duty on HTSUS codes:
| 9401.61.4011 | 9401.61.4031 | 9401.61.6011 | 9401.61.6031 |
| 9403.40.9060 | 9403.60.8093 | 9403.91.0080 |
Products from the U.K.: 10% duty for HTSUS codes:
| 9401.61.4011 | 9401.61.4031 | 9401.61.6011 | 9401.61.6031 | 9403.40.9060 |
| 9403.60.8093 | 9403.91.0080 |
Products from Japan and EU member countries: 15% duty for HTSUS codes:
| 9401.61.4011 | 9401.61.4031 | 9401.61.6011 | 9401.61.6031 | 9403.40.9060 |
| 9403.60.8093 | 9403.91.0080 |
Products from countries subject to existing Section 232 automobile and auto parts duties are exempt from these new timber and furniture tariffs.
Exemptions from and changes to IEEPA Tariffs
Proclamation 10976 clarifies that imported goods subject to these new Section 232 duties are exempt from certain International Emergency Economic Powers Act (IEEPA) tariffs, including:
- Canada (EO 14193)
- Mexico (EO 14194)
- Brazil (EO 14323)
- India (EO 14329)
- Reciprocal tariffs under EO 14257
Importers should use the appropriate Chapter 99 HTSUS provisions to declare these exemptions, ensuring CBP applies the correct duties.
Proclamation 10976 removes certain subheadings from the list of Annex II Reciprocal exceptions, making these products subject to reciprocal tariffs effective October 14, 2025.
Drawback and Foreign Trade Zone Considerations
- Drawback: Eligible claims for drawback under 19 C.F.R. part 190 remain available for duties imposed under Proclamation 10976.
- Foreign Trade Zones: Imports of affected goods admitted to U.S. foreign trade zones must be classified as privileged foreign status and will be subject to the applicable ad valorem rates upon entry for consumption, unless eligible for “domestic status.”
Conclusion
Proclamation 10976 introduces significant tariffs on timber, lumber, and related products. Importers, customs brokers, and compliance professionals must carefully assess their supply chains, country of origin determinations, and HTSUS classifications to ensure proper duty treatment. Proper planning now can help mitigate unexpected costs and compliance risks.
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.