Taiwan's auto parts and some wood products get a 15% Section 232 rate
From May 1, 2026, Taiwan's auto parts pay 15% in total with the regular duty (nothing extra at 15% or more), its upholstered wooden furniture, kitchen cabinets and vanities pay 15%, and listed civil aircraft components are exempt from the metals tariffs.
A Commerce and USTR notice published May 28, 2026 put into effect the Section 232 terms of the Jan 15, 2026 investment memorandum of understanding between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office. The changes apply to goods entered from May 1, 2026; where duties must be refunded, CBP's standard procedures apply.
- Auto parts of Taiwan under the Section 232 auto-parts tariff pay 15% in total with the regular duty, or nothing extra when the regular duty is 15% or more (headings 9903.94.66 to 9903.94.69), instead of 25% on top.
- Upholstered wooden furniture and kitchen cabinets and vanities of Taiwan pay 15% (heading 9903.76.24) in place of the regular duty plus 25%. Softwood timber and lumber still pay 10% on top.
- Civil aircraft components of Taiwan in the provisions listed in U.S. note 35(c) are exempt from the Section 232 steel, aluminum and copper tariffs (heading 9903.96.03).
The notice doesn't implement the separate Agreement on Reciprocal Trade signed Feb 12, 2026, which hadn't entered into force. Details are on the program pages for auto parts and wood products.