October 13, 2025
New Section 232 Import Duties on Timber, Lumber & Derivative Products – Effective October 14, 2025
CSMS# 66492057
U.S. Customs and Border Protection (CBP) has issued guidance for Proclamation 10976, imposing Section 232 ad valorem duties on certain timber, lumber, and derivative products. These duties take effect October 14, 2025, at 12:01 a.m. ET.
Key Duty Rates & Product Categories:
Drawback Eligibility
Eligible claims for drawback of duties imposed under Proclamation 10976 remain available in accordance with 19 C.F.R. Part 190.
Foreign Trade Zone (FTZ) Treatment
Imports of affected goods entering a U.S. Foreign Trade Zone on or after October 14, 2025, must be admitted under “privileged foreign status” (19 C.F.R. 146.41), unless eligible for “domestic status” (19 C.F.R. 146.43). Upon entry for consumption, such goods will be subject to applicable ad valorem duties under the relevant HTSUS subheading.
Exemptions & Interactions with Other Tariffs:
Changes to Reciprocal Tariff Exceptions
Effective Oct. 14, 158 HTSUS Chapter 44 subheadings are removed from the Annex II Reciprocal exceptions list and will now be subject to Reciprocal tariffs.
We will continue to monitor this situation and provide updates when available. Please contact us if you have any questions about this or any other trade matter.
U.S. Customs and Border Protection (CBP) has issued guidance for Proclamation 10976, imposing Section 232 ad valorem duties on certain timber, lumber, and derivative products. These duties take effect October 14, 2025, at 12:01 a.m. ET.
Key Duty Rates & Product Categories:
- Softwood Timber & Lumber
➤ 10% duty on imports from all countries (HTSUS 9903.76.01) - Upholstered Wooden Furniture
➤ 25% duty from all countries except UK, EU, and Japan (HTSUS 9903.76.02)
➤ 10% duty from UK (HTSUS 9903.76.20)
➤ 15% duty from EU & Japan (HTSUS 9903.76.21 & 9903.76.22) - Completed Kitchen Cabinets, Vanities & Parts
➤ 25% duty from all countries except UK, EU, and Japan (HTSUS 9903.76.03)
➤ 10% duty from UK (HTSUS 9903.76.20)
➤ 15% duty from EU & Japan (HTSUS 9903.76.21 & 9903.76.22) - Other Related Products
➤ 0% duty (HTSUS 9903.76.04)
Drawback Eligibility
Eligible claims for drawback of duties imposed under Proclamation 10976 remain available in accordance with 19 C.F.R. Part 190.
Foreign Trade Zone (FTZ) Treatment
Imports of affected goods entering a U.S. Foreign Trade Zone on or after October 14, 2025, must be admitted under “privileged foreign status” (19 C.F.R. 146.41), unless eligible for “domestic status” (19 C.F.R. 146.43). Upon entry for consumption, such goods will be subject to applicable ad valorem duties under the relevant HTSUS subheading.
Exemptions & Interactions with Other Tariffs:
- Automotive Products: If also subject to Section 232 auto tariffs (Proclamation 10908), timber/lumber duties do not apply.
- IEEPA Tariff Exemptions: Products under headings 9903.76.01–.03 and .20–.22 are exempt from additional IEEPA tariffs (Canada, Mexico, Brazil, India, Reciprocal).
- Use HTSUS headings:
- 9903.01.33 – Reciprocal tariffs
- 9903.01.83 – Brazil tariffs
- 9903.01.87 – India/Russian oil tariffs
- Use HTSUS headings:
Changes to Reciprocal Tariff Exceptions
Effective Oct. 14, 158 HTSUS Chapter 44 subheadings are removed from the Annex II Reciprocal exceptions list and will now be subject to Reciprocal tariffs.
We will continue to monitor this situation and provide updates when available. Please contact us if you have any questions about this or any other trade matter.
