The additional duties are imposed under Section 232 of the Trade Expansion Act of 1962.

• Effective Date: These duties are effective for goods entered for consumption, or withdrawn from a warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on October 14, 2025.

• Affected Products: The tariffs primarily impact imports of softwood lumber, upholstered wooden furniture products, and completed kitchen cabinets/vanities and parts.

Duty Rates by Product and Origin

The additional ad valorem duties range from 0 percent to 25 percent, depending on the product and country of origin. You must ensure the correct Chapter 99 HTSUS provisions are used for filing:

Exemption from Other Section 232 Duties: If an imported good is subject to the Section 232 duties on automobiles and automobile parts (Proclamation 10908, as amended), the new Section 232 duties on timber, lumber, and derivative products (Proclamation 10976) do not apply.

Exemption from IEEPA Tariffs: If your imported product is subject to the new Section 232 timber duties (headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, or 9903.76.22), it is exempted from several additional tariffs imposed pursuant to the International Emergency Economic Powers Act (IEEPA), including IEEPA Canada, IEEPA Mexico, IEEPA Reciprocal, IEEPA Brazil, and IEEPA Russian Oil/India tariffs.

• For filing purposes, specific exemption headings (e.g., 9903.01.33, 9903.01.83,

9903.01.87) must be used to declare exemption from certain IEEPA tariffs. No additional Chapter 99 provision is needed for exemption from IEEPA Canada or Mexico tariffs if the product is covered by the new timber headings.

Removal of Reciprocal Tariff Exception: Proclamation 10976 has modified the list of products excepted from IEEPA Reciprocal tariffs. Effective October 14, 2025, 158 Chapter 44 subheadings are removed from the list of Annex II Reciprocal exceptions and will now be subject to Reciprocal tariffs.

Foreign Trade Zones (FTZ): Goods subject to Proclamation 10976 duties, if admitted to a U.S. foreign trade zone on or after October 14, 2025, must be admitted as “privileged foreign status” (19 CFR 146.41). These goods will be subject to any applicable ad valorem rates upon entry for consumption. Goods eligible for “domestic status” (19 CFR 146.43) are excepted from this requirement.

Drawback: Drawback remains available for eligible claims with respect to the duties imposed under Proclamation 10976, in accordance with applicable regulations (19 C.F.R. part 190).

Full notice may be found here.

Please review your current and anticipated shipments of timber, lumber, furniture, and cabinet products to ensure proper classification and preparation for these new duties effective October 14, 2025. If you have any questions, please contact our Compliance Team or your JSC account supervisor.