UPDATE: Pursuant to Presidential Proclamation issued December 31st,2025, the proposed increases to tariffs for upholstered furniture and kitchen cabinets and vanities that was originally scheduled for January 1st, 2026, has been delayed until January 1st, 2027. Tariffs remain at 25%. Below is a link to the amended proclamation.
A significant increase in the Section 232 tariff rates on certain wood products that will take effect on January 1, 2026.
These tariffs stem from a presidential proclamation issued September 29, 2025, following a Commerce Department investigation that concluded imports of wood products threaten U.S. national security due to erosion of domestic production capacity, mill closures, and increased foreign dependence.
What’s Already in Effect
As of October 14, 2025, the following Section 232 duties apply to covered products listed in Annex I of the proclamation:
- Softwood timber and lumber: 10% ad valorem
- Upholstered wooden products: 25% ad valorem
- Kitchen cabinets and vanities (including parts): 25% ad valorem
These duties are in addition to normal Column 1 duties and are not offset by other recent reciprocal or country-specific tariff programs.
What Changes on January 1, 2026
Unless a country-specific agreement is reached before then, rates will increase significantly:
- Upholstered wooden products: from 25% to 30%
- Kitchen cabinets and vanities (and parts): from 25% to 50%
For many importers, especially those sourcing ready to assemble cabinets, vanities, or furniture components, this represents a material landed-cost increase that could impact pricing, contracts, and inventory strategy.
Country-Specific Tariffs remain
The proclamation does include important limitations:
- United Kingdom: Section 232 tariffs are set at an additional 10%
- European Union and Japan: Section 232 tariffs are set at an additional 15%
Proper country-of-origin determination and documentation will be critical to benefit from these lower rates.
Compliance Concerns to Watch
From a brokerage and enforcement standpoint, several provisions deserve close attention:
- Foreign Trade Zones: Covered wood products admitted to FTZs on or after October 14, 2025, must be entered as privileged foreign status, locking in the Section 232 rate.
- Undervaluation Scrutiny: Commerce has authority to impose specific or compound duties if undervaluation is suspected.
- Scope Expansion Risk: Additional wood products may be added later through Federal Register notice announcements.
- Drawback Is Available: But claims must be structured carefully and documented correctly.
Link to original Federal Register notice:
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