U.S. expands Section 232 tariffs to wood products

On Sept. 29, President Trump issued a Proclamation expanding Section 232 tariffs to cover imports of timber, lumber, and their derivative products. These include common household products such as cabinets, vanities, and certain furniture products.

Tariff Rates

• Effective Oct. 14
  • 10% softwood lumber and timber
  • 25% certain upholstered wooden products
  • 25% kitchen cabinets, vanities, and parts thereof
• Increases effective Jan. 1, 2026
  • No January increase announced for softwood lumber and timber
  • 30% certain upholstered wooden products
  • 50% kitchen cabinets, vanities, and parts thereof

Global scope

Unlike antidumping and countervailing duties that apply only to certain countries (e.g., China for cabinets and vanities), the Section 232 tariffs apply worldwide. This means that imports of these products from all markets will be subject to additional Section 232 tariffs unless otherwise exempted. For example, imports of products from the U.S., the EU, and Japan may be subject to more favorable Section 232 rates.

Key takeaways for importers

• Tariff stacking: Section 232 tariffs will apply in addition to existing AD/CVD duties, if any.
• Supply chain impact: Importers who shifted sourcing away from China are now exposed to new global cost increases.
• Exemptions: The wood products subject to Section 232 tariffs through this proclamation will be exempt from worldwide reciprocal IEEPA tariffs and from the Canada and Mexico trafficking IEEPA tariffs.
• Future risk: The proclamation’s inclusion mechanism could expand coverage.
• Unlike other Section 232 tariffed items, wood products that fall under this proclamation are available for drawbacks from Customs and Border Protection.

Next Steps

Companies should:

1. Review product classifications against the HTS subheadings listed in the Proclamation annex.
2. Evaluate the landed cost impact on ongoing and upcoming imports.
3. Consider supply chain, pricing, and contractual adjustments ahead of the Jan. 1, 2026, rate increase.

Contact Clark Hill

If you have questions about how these new Section 232 tariffs may affect your imports or would like assistance evaluating product coverage, please contact:
Mark Ludwikowski (mludwikowski@clarkhill.com; 202-640-6680), Kevin Williams (kwilliams@clarkhill.com; 312-985-5907), Aristeo Lopez (alopez@clarkhill.com; 202-552-2366), Kelsey Christensen (kchristensen@clarkhill.com; 202-640-6670), Laura M. Quesada (Lquesada@clarkhill.com; 202-240-0170), or other member of Clark Hill’s International Trade Business Unit.

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