Effective October 14, 2025, U.S. Customs and Border Protection (CBP) will begin enforcing Section 232 tariffs under Proclamation 10976 on certain timber, lumber, and derivative products. These duties range from 10% to 25% depending on product type and country of origin.
Key Product Categories & Tariff Rates:
- Softwood timber and lumber: 10% duty (HTSUS 9903.76.01)
- Upholstered wooden furniture (excluding UK, EU, Japan): 25% duty (9903.76.02)
- Kitchen cabinets/vanities and parts (excluding UK, EU, Japan): 25% duty (9903.76.03)
- The same category of products from UK: 10% duty (9903.76.20)
- From Japan or EU: 15% duty (9903.76.21/.22)
Exemptions & Exceptions:
- Products subject to automobile-related Section 232 duties are exempt from these timber/lumber tariffs.
- Certain IEEPA-related tariffs (Canada, Mexico, Brazil, India) do not apply to goods covered under Proclamation 10976.
- Use specific HTSUS headings (e.g., 9903.01.33, 9903.01.83) to claim exemptions from overlapping tariffs.
Foreign Trade Zones & Drawback:
- Goods admitted to FTZs must be entered under privileged foreign status.
- Drawback claims remain available under 19 C.F.R. Part 190.
Additional Note:
On Truth Social, President Trump announced a 100% tariff on all Chinese imports, set to begin November 1, 2025, in response to China’s new export controls on rare earth minerals. The announcement has not yet been formalized through official channels and remains exclusive to Truth Social posts.
Read the full alert here. For trade remedy questions, visit CBP Trade Remedies or email TradeRemedy@cbp.dhs.gov. For help with your account or filing process, contact your Deringer representative.
Due to the rapidly changing application and modifications of duty rates, please note that Deringer is not responsible for coordinating the timing of U.S. entry and imposed tariff rates.
