Section 232 Tariffs on Timber, Lumber, Upholstered Wooden Products, & Kitchen Cabinets
On September 29, 2025, President Trump issued a proclamation imposing tariffs on the below products, effective 12:01 EDT on October 14, 2025.
- 10% tariff on imports of softwood timber and lumber (see Annex I); no announced increase
- 25% tariff on imports of certain upholstered wooden products (see Annex I); increases to 30% on January 1, 2026
- 25% tariff on imports of kitchen cabinets and vanities (see Annex I); increases to 50% on January 1, 2026.
Additional details on the proclamation are below.
- Country Exceptions: for products of the UK, the tariff will be the MFN rate plus 10%. For products of the EU and Japan, the tariff will be a maximum of 15% including the MFN rate.
- Exclusions: The tariff shall not apply to products subject to the autos / parts Section 232 tariffs, IEEPA reciprocal tariffs, IEEPA border (Canada / Mexico) tariffs, IEEPA tariffs on Brazil, or IEEPA Russian Oil tariffs.
- Free Trade Agreement Goods: FTA qualifying goods will still be eliveible for preference for the MFN tariffs.
- FTZ: Products admitted to an FTZ after 12:01 am Eastern on October 14 must be admitted in privileged foreign status. Goods eligible for admission to an FTZ under domestic status are exempt from the tariffs.
- Scope Expansion: Additional wood products may be added to the scope of the tariffs via a process to be defined by the Secretary of Commerce.
- Duty Drawback: drawback is available.
ST&R offers a three-pronged approach for avoiding, mitigating, and/or recovering these and other tariffs. For more information on which of these strategies might be most effective for your business, please contact ST&R.
Section 232 Investigation
These actions result from a Section 232 investigation initiated March 1, 2025. The investigation assessed the national security risks related to imported timber, lumber, and their derivative products. The Secretary of Commerce concluded the investigation on July 1, 2025, by transmitting a report with recommendations to the President.
Official Documents
- Federal Register: Adjusting the Imports of Timber, Lumber, and Their Derivative Products Into the United States (October 6, 2025)
- Presidential Proclamation: Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States (September 29, 2025)
- Federal Register: Notice of Request for Public Comments on Section 232 National Security Investigation of Imports of Timber and Lumber (March 13, 2025)
- Federal Register: Addressing the Threat to National Security From Imports of Timber, Lumber, and Their Derivative Products (March 6, 2025)
- Executive Order: Addressing the Threat to National Security from Imports of Timber, Lumber (March 1, 2025)
- Fact Sheet: President Donald J. Trump Addresses the Threat to National Security from Imports of Timber, Lumber, and Their Derivative Products (March 1, 2025)