Section 232 tariffs on timber, lumber and wood products
Wood products tariff (Section 232)
In effectSince Oct 14, 2025
What it is
Since Oct 14, 2025, softwood timber and lumber from every country pays 10% on top of the base rate. Certain upholstered wooden seats and wooden kitchen cabinets, vanities and their parts pay 25% on top, except from the countries with their own rate: the UK pays 10% on top, and the EU, Japan, South Korea (from Nov 14, 2025) and Taiwan (from May 1, 2026) pay 15% in total. Only the listed statistical lines are covered, and the cabinet lines only for goods that are kitchen cabinets, vanities or their parts. Proclamation 11000 moved the scheduled increase to 30% (upholstered) and 50% (cabinets and vanities) to Jan 1, 2027, except for countries with an agreement; the schedule doesn't print those rates yet.
Legal authority: Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862): Proclamation 10976 of Sep 29, 2025, amended by Proclamation 11000 of Dec 31, 2025; the Korea and Taiwan rates were set by Commerce and USTR notices implementing those agreements. Section 232 of the Trade Expansion Act of 1962 lets the President adjust imports of goods that the Commerce Department finds threaten to impair national security, including by adding duties.
It reaches 22 listed tariff codes or code groups (a listed heading or subheading covers every code under it).
Rates
"+" rates are added on top of the regular duty. Chapter 99 headings are the numbers filed on the entry along with the product's own code.
- +25%Oct 14, 2025 to Nov 13, 2025
- Origin
- Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Bangladesh, Barbados, Belarus, Belize, Benin, Bermuda, Bhutan, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, British Indian Ocean Territory, British Virgin Islands, Brunei, Burkina Faso, Burma (Myanmar), Burundi, Cambodia, Cameroon, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chad, Chile, China, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Cook Islands, Costa Rica, Côte d'Ivoire, Cuba, Curaçao, Democratic Republic of the Congo, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Falkland Islands, Faroe Islands, Fiji, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Ghana, Gibraltar, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Guyana, Haiti, Holy See (Vatican City), Honduras, Hong Kong, Iceland, India, Indonesia, Iran, Iraq, Isle of Man, Israel, Jamaica, Jersey, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kuwait, Kyrgyzstan, Laos, Lebanon, Lesotho, Liberia, Libya, Liechtenstein, Macau, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Martinique, Mauritania, Mauritius, Mayotte, Mexico, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Namibia, Nauru, Nepal, New Caledonia, New Zealand, Nicaragua, Niger, Nigeria, Niue, Norfolk Island, North Korea, North Macedonia, Northern Mariana Islands, Norway, Oman, Pakistan, Palau, Palestinian Territories, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Pitcairn Islands, Qatar, Republic of the Congo, Réunion, Russia, Rwanda, Saint Barthélemy, Saint Helena, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Pierre and Miquelon, Saint Vincent and Grenadines, Samoa, San Marino, São Tomé and Príncipe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Sint Maarten, Solomon Islands, Somalia, South Africa, South Korea, South Sudan, Sri Lanka, Sudan, Suriname, Svalbard and Jan Mayen, Switzerland, Syria, Taiwan, Tajikistan, Tanzania, Thailand, Timor-Leste, Togo, Tokelau, Tonga, Trinidad and Tobago, Tunisia, Türkiye, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Uganda, Ukraine, United Arab Emirates, Uruguay, Uzbekistan, Vanuatu, Venezuela, Vietnam, Wallis and Futuna, Western Sahara, Yemen, Zambia, Zimbabwe
- Products
- Products listed in U.S. note 37(d) to chapter 99, subchapter III (4 codes listed)
- Heading
- 9903.76.02
- +25%Nov 14, 2025 to Apr 30, 2026
- Origin
- Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Bangladesh, Barbados, Belarus, Belize, Benin, Bermuda, Bhutan, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, British Indian Ocean Territory, British Virgin Islands, Brunei, Burkina Faso, Burma (Myanmar), Burundi, Cambodia, Cameroon, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chad, Chile, China, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Cook Islands, Costa Rica, Côte d'Ivoire, Cuba, Curaçao, Democratic Republic of the Congo, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Falkland Islands, Faroe Islands, Fiji, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Ghana, Gibraltar, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Guyana, Haiti, Holy See (Vatican City), Honduras, Hong Kong, Iceland, India, Indonesia, Iran, Iraq, Isle of Man, Israel, Jamaica, Jersey, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kuwait, Kyrgyzstan, Laos, Lebanon, Lesotho, Liberia, Libya, Liechtenstein, Macau, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Martinique, Mauritania, Mauritius, Mayotte, Mexico, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Namibia, Nauru, Nepal, New Caledonia, New Zealand, Nicaragua, Niger, Nigeria, Niue, Norfolk Island, North Korea, North Macedonia, Northern Mariana Islands, Norway, Oman, Pakistan, Palau, Palestinian Territories, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Pitcairn Islands, Qatar, Republic of the Congo, Réunion, Russia, Rwanda, Saint Barthélemy, Saint Helena, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Pierre and Miquelon, Saint Vincent and Grenadines, Samoa, San Marino, São Tomé and Príncipe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Sint Maarten, Solomon Islands, Somalia, South Africa, South Sudan, Sri Lanka, Sudan, Suriname, Svalbard and Jan Mayen, Switzerland, Syria, Taiwan, Tajikistan, Tanzania, Thailand, Timor-Leste, Togo, Tokelau, Tonga, Trinidad and Tobago, Tunisia, Türkiye, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Uganda, Ukraine, United Arab Emirates, Uruguay, Uzbekistan, Vanuatu, Venezuela, Vietnam, Wallis and Futuna, Western Sahara, Yemen, Zambia, Zimbabwe
- Products
- Products listed in U.S. note 37(d) to chapter 99, subchapter III (4 codes listed)
- Heading
- 9903.76.02
- +25%Since May 1, 2026
- Origin
- Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Bangladesh, Barbados, Belarus, Belize, Benin, Bermuda, Bhutan, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, British Indian Ocean Territory, British Virgin Islands, Brunei, Burkina Faso, Burma (Myanmar), Burundi, Cambodia, Cameroon, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chad, Chile, China, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Cook Islands, Costa Rica, Côte d'Ivoire, Cuba, Curaçao, Democratic Republic of the Congo, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Falkland Islands, Faroe Islands, Fiji, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Ghana, Gibraltar, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Guyana, Haiti, Holy See (Vatican City), Honduras, Hong Kong, Iceland, India, Indonesia, Iran, Iraq, Isle of Man, Israel, Jamaica, Jersey, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kuwait, Kyrgyzstan, Laos, Lebanon, Lesotho, Liberia, Libya, Liechtenstein, Macau, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Martinique, Mauritania, Mauritius, Mayotte, Mexico, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Namibia, Nauru, Nepal, New Caledonia, New Zealand, Nicaragua, Niger, Nigeria, Niue, Norfolk Island, North Korea, North Macedonia, Northern Mariana Islands, Norway, Oman, Pakistan, Palau, Palestinian Territories, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Pitcairn Islands, Qatar, Republic of the Congo, Réunion, Russia, Rwanda, Saint Barthélemy, Saint Helena, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Pierre and Miquelon, Saint Vincent and Grenadines, Samoa, San Marino, São Tomé and Príncipe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Sint Maarten, Solomon Islands, Somalia, South Africa, South Sudan, Sri Lanka, Sudan, Suriname, Svalbard and Jan Mayen, Switzerland, Syria, Tajikistan, Tanzania, Thailand, Timor-Leste, Togo, Tokelau, Tonga, Trinidad and Tobago, Tunisia, Türkiye, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Uganda, Ukraine, United Arab Emirates, Uruguay, Uzbekistan, Vanuatu, Venezuela, Vietnam, Wallis and Futuna, Western Sahara, Yemen, Zambia, Zimbabwe
- Products
- Products listed in U.S. note 37(d) to chapter 99, subchapter III (4 codes listed)
- Heading
- 9903.76.02
- +25%Oct 14, 2025 to Nov 13, 2025Only for goods that match:
completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities
- Origin
- Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Bangladesh, Barbados, Belarus, Belize, Benin, Bermuda, Bhutan, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, British Indian Ocean Territory, British Virgin Islands, Brunei, Burkina Faso, Burma (Myanmar), Burundi, Cambodia, Cameroon, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chad, Chile, China, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Cook Islands, Costa Rica, Côte d'Ivoire, Cuba, Curaçao, Democratic Republic of the Congo, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Falkland Islands, Faroe Islands, Fiji, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Ghana, Gibraltar, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Guyana, Haiti, Holy See (Vatican City), Honduras, Hong Kong, Iceland, India, Indonesia, Iran, Iraq, Isle of Man, Israel, Jamaica, Jersey, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kuwait, Kyrgyzstan, Laos, Lebanon, Lesotho, Liberia, Libya, Liechtenstein, Macau, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Martinique, Mauritania, Mauritius, Mayotte, Mexico, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Namibia, Nauru, Nepal, New Caledonia, New Zealand, Nicaragua, Niger, Nigeria, Niue, Norfolk Island, North Korea, North Macedonia, Northern Mariana Islands, Norway, Oman, Pakistan, Palau, Palestinian Territories, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Pitcairn Islands, Qatar, Republic of the Congo, Réunion, Russia, Rwanda, Saint Barthélemy, Saint Helena, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Pierre and Miquelon, Saint Vincent and Grenadines, Samoa, San Marino, São Tomé and Príncipe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Sint Maarten, Solomon Islands, Somalia, South Africa, South Korea, South Sudan, Sri Lanka, Sudan, Suriname, Svalbard and Jan Mayen, Switzerland, Syria, Taiwan, Tajikistan, Tanzania, Thailand, Timor-Leste, Togo, Tokelau, Tonga, Trinidad and Tobago, Tunisia, Türkiye, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Uganda, Ukraine, United Arab Emirates, Uruguay, Uzbekistan, Vanuatu, Venezuela, Vietnam, Wallis and Futuna, Western Sahara, Yemen, Zambia, Zimbabwe
- Products
- Products listed in U.S. note 37(f) to chapter 99, subchapter III (3 codes listed)
- Heading
- 9903.76.03
- +25%Nov 14, 2025 to Apr 30, 2026Only for goods that match:
completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities
- Origin
- Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Bangladesh, Barbados, Belarus, Belize, Benin, Bermuda, Bhutan, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, British Indian Ocean Territory, British Virgin Islands, Brunei, Burkina Faso, Burma (Myanmar), Burundi, Cambodia, Cameroon, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chad, Chile, China, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Cook Islands, Costa Rica, Côte d'Ivoire, Cuba, Curaçao, Democratic Republic of the Congo, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Falkland Islands, Faroe Islands, Fiji, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Ghana, Gibraltar, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Guyana, Haiti, Holy See (Vatican City), Honduras, Hong Kong, Iceland, India, Indonesia, Iran, Iraq, Isle of Man, Israel, Jamaica, Jersey, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kuwait, Kyrgyzstan, Laos, Lebanon, Lesotho, Liberia, Libya, Liechtenstein, Macau, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Martinique, Mauritania, Mauritius, Mayotte, Mexico, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Namibia, Nauru, Nepal, New Caledonia, New Zealand, Nicaragua, Niger, Nigeria, Niue, Norfolk Island, North Korea, North Macedonia, Northern Mariana Islands, Norway, Oman, Pakistan, Palau, Palestinian Territories, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Pitcairn Islands, Qatar, Republic of the Congo, Réunion, Russia, Rwanda, Saint Barthélemy, Saint Helena, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Pierre and Miquelon, Saint Vincent and Grenadines, Samoa, San Marino, São Tomé and Príncipe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Sint Maarten, Solomon Islands, Somalia, South Africa, South Sudan, Sri Lanka, Sudan, Suriname, Svalbard and Jan Mayen, Switzerland, Syria, Taiwan, Tajikistan, Tanzania, Thailand, Timor-Leste, Togo, Tokelau, Tonga, Trinidad and Tobago, Tunisia, Türkiye, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Uganda, Ukraine, United Arab Emirates, Uruguay, Uzbekistan, Vanuatu, Venezuela, Vietnam, Wallis and Futuna, Western Sahara, Yemen, Zambia, Zimbabwe
- Products
- Products listed in U.S. note 37(f) to chapter 99, subchapter III (3 codes listed)
- Heading
- 9903.76.03
- +25%Since May 1, 2026Only for goods that match:
completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities
- Origin
- Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Bangladesh, Barbados, Belarus, Belize, Benin, Bermuda, Bhutan, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, British Indian Ocean Territory, British Virgin Islands, Brunei, Burkina Faso, Burma (Myanmar), Burundi, Cambodia, Cameroon, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chad, Chile, China, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Cook Islands, Costa Rica, Côte d'Ivoire, Cuba, Curaçao, Democratic Republic of the Congo, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Falkland Islands, Faroe Islands, Fiji, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Ghana, Gibraltar, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Guyana, Haiti, Holy See (Vatican City), Honduras, Hong Kong, Iceland, India, Indonesia, Iran, Iraq, Isle of Man, Israel, Jamaica, Jersey, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kuwait, Kyrgyzstan, Laos, Lebanon, Lesotho, Liberia, Libya, Liechtenstein, Macau, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Martinique, Mauritania, Mauritius, Mayotte, Mexico, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Namibia, Nauru, Nepal, New Caledonia, New Zealand, Nicaragua, Niger, Nigeria, Niue, Norfolk Island, North Korea, North Macedonia, Northern Mariana Islands, Norway, Oman, Pakistan, Palau, Palestinian Territories, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Pitcairn Islands, Qatar, Republic of the Congo, Réunion, Russia, Rwanda, Saint Barthélemy, Saint Helena, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Pierre and Miquelon, Saint Vincent and Grenadines, Samoa, San Marino, São Tomé and Príncipe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Sint Maarten, Solomon Islands, Somalia, South Africa, South Sudan, Sri Lanka, Sudan, Suriname, Svalbard and Jan Mayen, Switzerland, Syria, Tajikistan, Tanzania, Thailand, Timor-Leste, Togo, Tokelau, Tonga, Trinidad and Tobago, Tunisia, Türkiye, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Uganda, Ukraine, United Arab Emirates, Uruguay, Uzbekistan, Vanuatu, Venezuela, Vietnam, Wallis and Futuna, Western Sahara, Yemen, Zambia, Zimbabwe
- Products
- Products listed in U.S. note 37(f) to chapter 99, subchapter III (3 codes listed)
- Heading
- 9903.76.03
- 15% in place of the regular dutySince Oct 14, 2025
- Origin
- European Union, Japan
- Products
- Products listed in U.S. note 37(d) to chapter 99, subchapter III (4 codes listed)
- Headings
- 9903.76.21, 9903.76.22
- 15% in place of the regular dutySince Oct 14, 2025Only for goods that match:
completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities
- Origin
- European Union, Japan
- Products
- Products listed in U.S. note 37(f) to chapter 99, subchapter III (3 codes listed)
- Headings
- 9903.76.21, 9903.76.22
- 15% in place of the regular dutySince Nov 14, 2025
- Origin
- South Korea
- Products
- Products listed in U.S. note 37(d) to chapter 99, subchapter III (4 codes listed)
- Heading
- 9903.76.23
- 15% in place of the regular dutySince Nov 14, 2025Only for goods that match:
completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities
- Origin
- South Korea
- Products
- Products listed in U.S. note 37(f) to chapter 99, subchapter III (3 codes listed)
- Heading
- 9903.76.23
- 15% in place of the regular dutySince May 1, 2026
- Origin
- Taiwan
- Products
- Products listed in U.S. note 37(d) to chapter 99, subchapter III (4 codes listed)
- Heading
- 9903.76.24
- 15% in place of the regular dutySince May 1, 2026Only for goods that match:
completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities
- Origin
- Taiwan
- Products
- Products listed in U.S. note 37(f) to chapter 99, subchapter III (3 codes listed)
- Heading
- 9903.76.24
- +10%Since Oct 14, 2025
- Origin
- All countries
- Products
- Products under 4403.11.00, 4403.21.01, 4403.22.01, 4403.23.01, 4403.24.01, 4403.25.01, 4403.26.01, 4406.11.00, 4406.91.00, 4407.11.00, 4407.12.00, 4407.13.00, 4407.14.00, 4407.19.00 (14 codes listed)
- Heading
- 9903.76.01
- +10%Since Oct 14, 2025Only for goods that match:
softwood timber and lumber products
- Origin
- All countries
- Products
- Products under 4403.99.01
- Heading
- 9903.76.01
- +10%Since Oct 14, 2025
- Origin
- United Kingdom
- Products
- Products listed in U.S. note 37(d) to chapter 99, subchapter III (4 codes listed)
- Heading
- 9903.76.20
- +10%Since Oct 14, 2025Only for goods that match:
completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities
- Origin
- United Kingdom
- Products
- Products listed in U.S. note 37(f) to chapter 99, subchapter III (3 codes listed)
- Heading
- 9903.76.20
How it combines with other duties
Charged on top of the base rate, and on top of any special (trade-agreement) rate for the 10% and 25% lines and the UK line; for Japan, the EU, South Korea and Taiwan the 15% is collected in place of any special rate (except, for Korea, goods qualifying under the U.S.-Korea FTA). No other chapter 99 heading can lower it (note 37(a), (c), (e), (h)-(m)), and other chapter 99 duties are added on top (note 37(a), (c), (e), (h)-(j), (l); (m), for Taiwan, doesn't say), except three that exempt these headings: the forced-labor Section 301 tariff (note 52(f)(4)), Brazil's Section 301 duty under 9903.05.01 (note 50(a)(vi)(4)) and Canada's duty under 9903.03.13 (note 51(c)(4)). Goods also subject to the Section 232 autos tariff pay that instead (Proclamation 10976, clause 6; CSMS 66492057; note 33(t) and (u) for Korean and Taiwanese auto parts), and medium- and heavy-duty vehicle parts under the trucks tariff's 9903.74.08 and 9903.74.09 aren't subject to 9903.76.01-.03 (note 38(h)(4)). For chapter 98 goods under 9802.00.60 it's charged on the full value (note 37(m), for Taiwan, doesn't say). Drawback is available, and goods admitted to a foreign trade zone must be in privileged foreign status (CSMS 66492057). Antidumping and countervailing duties, such as those on Canadian softwood lumber, still apply.
Exemptions
Where an exemption turns on a legal condition, the condition is quoted exactly as the law states it.
Exempt when another tariff applies instead (2)
- Wood products also subject to the Section 232 autos tariff (Proclamation 10908) pay that tariff insteadLegal text:
If any wood product is subject to tariffs under both this proclamation and Proclamation 10908 of March 26, 2025 (Adjusting Imports of Automobiles and Automobile Parts Into the United States), as amended, the wood product shall be subject to the terms and duties imposed pursuant to Proclamation 10908, as amended, and not those imposed pursuant to this proclamation.
- Medium- and heavy-duty vehicle parts under the Section 232 trucks tariff aren't subject to the wood duties (note 38(h)(4))Legal text:
the additional duties imposed on entries of wood products under headings 9903.76.01, 9903.76.02 and 9903.76.03
Exempt when the goods match a description (1)
- Goods in the listed cabinet and vanity lines that aren't wooden kitchen cabinets or vanities or their parts (note 37(g))Codes listed in U.S. note 37(f) to chapter 99, subchapter IIILegal text:
products classified under any of the listed provisions in subdivision (f) of this note that are other than completed wooden kitchen cabinets or vanities or parts of wooden kitchen cabinets or vanities
9903.76.04
What changed
Sources
- Proclamation 10976 of Sep 29, 2025, Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States, 90 FR 48127, Oct 6, 2025
- Proclamation 11000 of Dec 31, 2025, Amendments to Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States, 91 FR 1039, Jan 9, 2026
- USTR and Commerce (ITA), Implementing Certain Tariff-Related Elements of the U.S.-Korea Strategic Trade and Investment Deal, 90 FR 55964, Dec 4, 2025
- Commerce (ITA) and USTR, Implementing Certain Tariff-Related Elements of a Trade and Security Agreement Between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States, 91 FR 31818, May 28, 2026
- CBP CSMS # 66492057, GUIDANCE: Section 232 Import Duties on Timber, Lumber, and their Derivative Products, Oct 10, 2025
- HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 37
- HTS 2026 Revision 20, headings 9903.76.01 to 9903.76.24
- HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 33 (autos), subdivisions (t) and (u)
- HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 38 (medium- and heavy-duty vehicles), subdivision (h)
- HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 50 (Brazil), subdivision (a)(vi)
- HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 51 (Canada), subdivision (c)
Checked against these sources on Oct 1, 2026. Rates shown are what CBP collects; antidumping and countervailing duties are separate.