U.S. tariffs · Section 232
Section 232 tariffs on timber, lumber and wood products
In effect (status checked Oct 16, 2026, the last day we checked the Federal Register for later documents). The documents schedule rate changes on Jan 1, 2027.
Proclamation 11000 (91 FR 1039): “shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on October 14, 2025. Effective January 1, 2027”
Proclamation 10976, signed September 29, 2025 under section 232, puts a 10% ad valorem duty on softwood timber and lumber and a 25% duty on certain upholstered wooden products and on kitchen cabinets and vanities, including their parts, from October 14, 2025. Proclamation 10976 set increases to 30% and 50% for January 1, 2026; Proclamation 11000 moved them to January 1, 2027, except for countries that reach an agreement with the United States on wood products. The duty on wood products of the United Kingdom does not exceed 10%. For the European Union and Japan, the duty plus the ordinary Column 1 rate does not exceed 15%, and later notices set a 15% combined level for upholstered wooden products and kitchen cabinets and vanities of South Korea and Taiwan. Proclamation 10976 states that the UK, EU and Japan limits apply notwithstanding the clauses that set the rates.
| Legal authority | Section 232 of the Trade Expansion Act of 1962 “a report on his investigation into the effects of imports of timber, lumber, and their derivative products (collectively, wood products) on the national security of the United States under section 232 of the Trade Expansion Act of 1962” Proclamation 10976 |
|---|---|
| Countries | All countries |
| What it covers | Softwood timber and lumber, certain upholstered wooden products, and kitchen cabinets and vanities (finished units and parts), as listed in Annex I to Proclamation 10976. “I also imposed a 10 percent ad valorem tariff on imports of certain softwood timber and lumber and a 25 percent ad valorem tariff on imports of certain upholstered wooden products, kitchen cabinets, and vanities.” Proclamation 11000 |
| Took effect | Oct 14, 2025, 12:01 a.m. eastern daylight time “The rates of duty established in this proclamation shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on October 14, 2025.” Proclamation 10976 |
Rates
One row per rate the documents set. Rates in separate rows are not added together here; each document sets how its duty applies alongside others.
| Rate | What | From | In the document's words |
|---|---|---|---|
| 10% ad valorem | Softwood timber and lumber Softwood timber and lumber listed in Annex I to Proclamation 10976 | Oct 14, 2025 | “imports of softwood timber and lumber, as set forth in Annex I to this proclamation, shall be subject to a 10 percent ad valorem duty rate.” Proclamation 10976 ↗ |
| 25% ad valorem | Upholstered wooden products Certain upholstered wooden products listed in Annex I to Proclamation 10976 | Oct 14, 2025 | “imports of certain upholstered wooden products, as listed in Annex I to this proclamation, will be subject to a 25 percent ad valorem duty rate.” Proclamation 10976 ↗ |
| 25% ad valorem | Kitchen cabinets and vanities Kitchen cabinets and vanities listed in Annex I to Proclamation 10976, finished units and parts for use in them | Oct 14, 2025 | “imports of kitchen cabinets and vanities, as listed in Annex I to this proclamation, will be subject to a 25 percent ad valorem duty rate. This duty shall apply to completed kitchen cabinets and vanities as well as parts” Proclamation 10976 ↗ |
| 30% ad valorem | Upholstered wooden products (scheduled increase) Products in the 25% upholstered row, from January 1, 2027, except for countries that reach an agreement with the United States on wood products | Jan 1, 2027 | “Effective January 1, 2027, the duty rate in clause 2 shall increase to 30 percent” Proclamation 11000 ↗ |
| 50% ad valorem | Kitchen cabinets and vanities (scheduled increase) Products in the 25% kitchen cabinets and vanities row, from January 1, 2027, except for countries that reach an agreement with the United States on wood products | Jan 1, 2027 | “the duty rate in clause 3 shall increase to 50 percent, and shall continue in effect, except for countries with which the United States reaches an agreement that addresses the threatened impairment of the national security” Proclamation 11000 ↗ |
| Up to 10% cap on the section 232 duty | United Kingdom Wood products from the United Kingdom covered by Proclamation 10976; stated to apply notwithstanding clauses 1 through 5, which set the rates and the scheduled increases | Oct 14, 2025 | “Notwithstanding clauses 1 through 5 of this proclamation, the tariff imposed in this proclamation pursuant to section 232 that applies to imports of wood products from the United Kingdom shall not exceed 10 percent.” Proclamation 10976 ↗ |
| Up to 15% including the ordinary duty cap on section 232 duty plus Column 1 duty rate | European Union and Japan Wood products from the European Union and Japan covered by Proclamation 10976; stated to apply notwithstanding clauses 1 through 5, which set the rates and the scheduled increases | Oct 14, 2025 | “Notwithstanding clauses 1 through 5 … imports of wood products from the European Union and Japan shall not result in a tariff that, when added to the applicable Column 1 Duty Rate in the HTSUS, exceeds 15 percent.” Proclamation 10976 ↗ |
| 15% including the ordinary duty section 232 duty plus Column 1 duty rate, for goods with a Column 1 rate below 15% | South Korea Wood products of South Korea described in subdivisions (d) and (f) of U.S. note 37 (upholstered wooden products; kitchen cabinets and vanities). Softwood timber and lumber is not in this heading | Nov 14, 2025 | “less than 15 percent, the sum of the good's column 1 duty rate and the ad valorem rate of duty pursuant to Proclamation 10976 … will be 15 percent … South Korea described in subdivisions (d) and (f)” Federal Register notice of Dec 4, 2025 ↗ |
| 15% including the ordinary duty section 232 duty plus Column 1 duty rate, for goods with a Column 1 rate below 15% | Taiwan Certain wood products of Taiwan described in subdivisions (d) and (f) of U.S. note 37 (upholstered wooden products; kitchen cabinets and vanities). Softwood timber and lumber is not in this heading | May 1, 2026 | “less than 15 percent, the sum of the Column 1 Duty Rate and the additional ad valorem tariff under Section 232 shall be 15 percent … Taiwan described in subdivisions (d) and (f)” Federal Register notice of May 28, 2026 ↗ |
Exceptions and stacking rules
| Rule | What | From | In the document's words |
|---|---|---|---|
| Auto tariff terms apply instead stacking rule | Wood products also covered by auto tariffs Wood products that are also subject to the automobile and automobile parts tariffs of Proclamation 10908 | Oct 14, 2025 | “the wood product shall be subject to the terms and duties imposed pursuant to Proclamation 10908, as amended, and not those imposed pursuant to this proclamation.” Proclamation 10976 ↗ |
History
- Sep 29, 2025 Proclamation 10976 was signed, setting section 232 duties on softwood timber and lumber, upholstered wooden products, and kitchen cabinets and vanities, with increases to 30% and 50% scheduled for January 1, 2026. “Effective January 1, 2026, the duty rate in clause 2 shall increase to 30 percent and the duty rate in clause 3 shall increase to 50 percent” Proclamation 10976 ↗
- Oct 14, 2025 The 10% and 25% duties began to apply. “The rates of duty established in this proclamation shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on October 14, 2025.” Proclamation 10976 ↗
- Nov 14, 2025 A USTR and Commerce notice, published December 4, 2025, set a 15% combined level for upholstered wooden products and kitchen cabinets and vanities of South Korea, effective for entries from November 14, 2025. “The modifications to the Harmonized Tariff Schedule of the United States set forth in Part B of the Annex are effective with respect to goods subject to the country-specific reciprocal tariffs, timber, lumber, and their derivatives” Federal Register notice of Dec 4, 2025 ↗
- Dec 31, 2025 Proclamation 11000 delayed the increases for upholstered products, kitchen cabinets and vanities by one year, to January 1, 2027. “I determine that it is necessary and appropriate to continue these negotiations and to delay for an additional year the increase in the duty rates for upholstered furniture, kitchen cabinets, and vanities.” Proclamation 11000 ↗
- May 1, 2026 A Commerce and USTR notice, published May 28, 2026, set a 15% combined level for upholstered wooden products and kitchen cabinets and vanities of Taiwan, effective for entries from May 1, 2026. “The modifications to the HTSUS set forth in the Annex to this Notice are effective with respect to goods entered for consumption, or withdrawn from warehouse consumption, on or after 12:01 a.m. eastern time on May 1, 2026.” Federal Register notice of May 28, 2026 ↗
Source documents
- Proclamation Proclamation 10976: Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States ↗ Imposes the duties, sets the UK, EU and Japan limits and the original January 1, 2026 increase
- Document Implementing Certain Tariff-Related Elements of the U.S.-Korea Strategic Trade and Investment Deal ↗ USTR and Commerce (ITA) notice setting the 15% level for wood products of South Korea
- Proclamation Proclamation 11000: Amendments to Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States ↗ Delays the increases for upholstered products, kitchen cabinets and vanities to January 1, 2027
- Document Implementing Certain Tariff-Related Elements of a Trade and Security Agreement Between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States ↗ Commerce (ITA) and USTR notice setting the 15% level for wood products of Taiwan
In the documents' own words
Every quote on this page, checked word for word against the Federal Register text of the document named.
- Authority
“a report on his investigation into the effects of imports of timber, lumber, and their derivative products (collectively, wood products) on the national security of the United States under section 232 of the Trade Expansion Act of 1962”
Proclamation 10976 (90 FR 48127) ↗ - Status
“shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on October 14, 2025. Effective January 1, 2027”
Proclamation 11000 (91 FR 1039) ↗ - What it covers
“I also imposed a 10 percent ad valorem tariff on imports of certain softwood timber and lumber and a 25 percent ad valorem tariff on imports of certain upholstered wooden products, kitchen cabinets, and vanities.”
Proclamation 11000 (91 FR 1039) ↗ - Rate: Softwood timber and lumber
“imports of softwood timber and lumber, as set forth in Annex I to this proclamation, shall be subject to a 10 percent ad valorem duty rate.”
Proclamation 10976 (90 FR 48127) ↗ - Rate: Upholstered wooden products
“imports of certain upholstered wooden products, as listed in Annex I to this proclamation, will be subject to a 25 percent ad valorem duty rate.”
Proclamation 10976 (90 FR 48127) ↗ - Rate: Kitchen cabinets and vanities
“imports of kitchen cabinets and vanities, as listed in Annex I to this proclamation, will be subject to a 25 percent ad valorem duty rate. This duty shall apply to completed kitchen cabinets and vanities as well as parts”
Proclamation 10976 (90 FR 48127) ↗ - Rate: Upholstered wooden products (scheduled increase)
“Effective January 1, 2027, the duty rate in clause 2 shall increase to 30 percent”
Proclamation 11000 (91 FR 1039) ↗ - Rate: Kitchen cabinets and vanities (scheduled increase)
“the duty rate in clause 3 shall increase to 50 percent, and shall continue in effect, except for countries with which the United States reaches an agreement that addresses the threatened impairment of the national security”
Proclamation 11000 (91 FR 1039) ↗ - Rate: United Kingdom
“Notwithstanding clauses 1 through 5 of this proclamation, the tariff imposed in this proclamation pursuant to section 232 that applies to imports of wood products from the United Kingdom shall not exceed 10 percent.”
Proclamation 10976 (90 FR 48127) ↗ - Rate: European Union and Japan
“Notwithstanding clauses 1 through 5 … imports of wood products from the European Union and Japan shall not result in a tariff that, when added to the applicable Column 1 Duty Rate in the HTSUS, exceeds 15 percent.”
Proclamation 10976 (90 FR 48127) ↗ - Rate: South Korea
“less than 15 percent, the sum of the good's column 1 duty rate and the ad valorem rate of duty pursuant to Proclamation 10976 … will be 15 percent … South Korea described in subdivisions (d) and (f)”
Federal Register notice of Dec 4, 2025 (90 FR 55964) ↗ - Rate: Taiwan
“less than 15 percent, the sum of the Column 1 Duty Rate and the additional ad valorem tariff under Section 232 shall be 15 percent … Taiwan described in subdivisions (d) and (f)”
Federal Register notice of May 28, 2026 (91 FR 31818) ↗ - Rule: Wood products also covered by auto tariffs
“the wood product shall be subject to the terms and duties imposed pursuant to Proclamation 10908, as amended, and not those imposed pursuant to this proclamation.”
Proclamation 10976 (90 FR 48127) ↗ - Effective
“The rates of duty established in this proclamation shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on October 14, 2025.”
Proclamation 10976 (90 FR 48127) ↗ - Sep 29, 2025
“Effective January 1, 2026, the duty rate in clause 2 shall increase to 30 percent and the duty rate in clause 3 shall increase to 50 percent”
Proclamation 10976 (90 FR 48127) ↗ - Nov 14, 2025
“The modifications to the Harmonized Tariff Schedule of the United States set forth in Part B of the Annex are effective with respect to goods subject to the country-specific reciprocal tariffs, timber, lumber, and their derivatives”
Federal Register notice of Dec 4, 2025 (90 FR 55964) ↗ - Dec 31, 2025
“I determine that it is necessary and appropriate to continue these negotiations and to delay for an additional year the increase in the duty rates for upholstered furniture, kitchen cabinets, and vanities.”
Proclamation 11000 (91 FR 1039) ↗ - May 1, 2026
“The modifications to the HTSUS set forth in the Annex to this Notice are effective with respect to goods entered for consumption, or withdrawn from warehouse consumption, on or after 12:01 a.m. eastern time on May 1, 2026.”
Federal Register notice of May 28, 2026 (91 FR 31818) ↗
Executive orders
FAQ
Q Are the Section 232 tariffs on timber, lumber and wood products still in effect?
A Yes. Status: in effect, checked Oct 16, 2026 against the Federal Register. The documents schedule rate changes on Jan 1, 2027. Proclamation 11000 (91 FR 1039) states: “shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on October 14, 2025. Effective January 1, 2027”
Q What is the rate under the Section 232 tariffs on timber, lumber and wood products?
A Softwood timber and lumber: 10%, ad valorem, from Oct 14, 2025; Upholstered wooden products: 25%, ad valorem, from Oct 14, 2025; Kitchen cabinets and vanities: 25%, ad valorem, from Oct 14, 2025; Upholstered wooden products (scheduled increase): 30%, ad valorem, from Jan 1, 2027; Kitchen cabinets and vanities (scheduled increase): 50%, ad valorem, from Jan 1, 2027; United Kingdom: Up to 10%, cap on the section 232 duty, from Oct 14, 2025; European Union and Japan: Up to 15% including the ordinary duty, cap on section 232 duty plus Column 1 duty rate, from Oct 14, 2025; South Korea: 15% including the ordinary duty, section 232 duty plus Column 1 duty rate, for goods with a Column 1 rate below 15%, from Nov 14, 2025; Taiwan: 15% including the ordinary duty, section 232 duty plus Column 1 duty rate, for goods with a Column 1 rate below 15%, from May 1, 2026. Proclamation 10976 (90 FR 48127): “imports of softwood timber and lumber, as set forth in Annex I to this proclamation, shall be subject to a 10 percent ad valorem duty rate.” Rates listed separately are not added together here.
Q When did the Section 232 tariffs on timber, lumber and wood products take effect?
A Oct 14, 2025, 12:01 a.m. eastern daylight time. Proclamation 10976 (90 FR 48127): “The rates of duty established in this proclamation shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on October 14, 2025.”
Q What law are the Section 232 tariffs on timber, lumber and wood products based on?
A Section 232 of the Trade Expansion Act of 1962. Proclamation 10976 (90 FR 48127): “a report on his investigation into the effects of imports of timber, lumber, and their derivative products (collectively, wood products) on the national security of the United States under section 232 of the Trade Expansion Act of 1962”
Method and limits: status reflects the Federal Register documents published up to Oct 16, 2026. For the duty on a specific product, check the Harmonized Tariff Schedule (chapter 99) and CBP's CSMS messages. Not legal or customs advice. How this tracker works.