U.S. Customs and Border Protection (CBP) has issued new guidance under CSMS #66492057 regarding Proclamation 10976, “Adjusting Imports of Timber, Lumber, and Their Derivative Products into the United States” (90 FR 48127, dated September 29, 2025).

This proclamation imposes ad valorem duties ranging from 10% to 25% on specific imports of softwood lumber, upholstered wooden furniture, and completed kitchen cabinets and vanities (including parts). These new Section 232 duties will take effect October 14, 2025 (12:01 a.m. EDT).

🪵 Softwood Timber and Lumber – 10% Additional Duty

HTSUS 9903.76.01 applies to imports from all countries classified under the following headings:

4403.11.00, 4403.21.01, 4403.22.01, 4403.23.01, 4403.24.01, 4403.25.01, 4403.26.01, 4403.99.01, 4406.11.00, 4406.91.00, 4407.11.00, 4407.12.00, 4407.13.00, 4407.14.00, 4407.19.00

➡️ Additional Duty: +10% ad valorem

🪑 Upholstered Wooden Furniture – 25% Additional Duty

HTSUS 9903.76.02 applies to upholstered wooden furniture from all countries except the United Kingdom, Japan, and member countries of the European Union.

Applicable HTSUS:
9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031

➡️ Additional Duty: +25% ad valorem

🏠 Completed Kitchen Cabinets, Vanities & Parts – 25% Additional Duty

HTSUS 9903.76.03 applies to imports of completed kitchen cabinets, vanities, and their parts from all countries except the United Kingdom, Japan, and EU member countries.

Applicable HTSUS:
9403.40.9060, 9403.60.8093, 9403.91.0080

➡️ Additional Duty: +25% ad valorem

🚫 Other Furniture Parts (Non-Cabinet/Vanity) – 0% Additional Duty

HTSUS 9903.76.04 applies to all countries for furniture parts other than kitchen cabinets and vanities.

Applicable HTSUS:
9403.40.9060, 9403.60.8093, 9403.91.0080

➡️ Additional Duty: 0% ad valorem

🌍 Country-Specific Duties

United Kingdom – 10%

HTSUS 9903.76.20
Applicable HTSUS: 9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031, 9403.40.9060, 9403.60.8093, 9403.91.0080

➡️ Additional Duty: +10% ad valorem

Japan – 15%

HTSUS 9903.76.21
Applicable HTSUS: 9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031, 9403.40.9060, 9403.60.8093, 9403.91.0080

➡️ Additional Duty: +15% ad valorem

European Union – 15%

HTSUS 9903.76.22
Applicable HTSUS: 9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031, 9403.40.9060, 9403.60.8093, 9403.91.0080

➡️ Additional Duty: +15% ad valorem

🚗 Exemption for Goods Subject to Section 232 Duties on Automobiles

If a product is subject to both Section 232 duties on automobiles and parts (Proclamation 10908) and timber/lumber products (Proclamation 10976), only the automobile duties apply.

🌐 IEEPA Tariff Exceptions

Products under headings 9903.76.01 through 9903.76.22 are exempt from the following additional IEEPA tariffs:

• EO 14193 (Canada – Illicit Drugs Tariff)

• EO 14194 (Mexico – Southern Border Tariff)

• EO 14257 (Reciprocal Tariffs)

• EO 14323 (Brazil Tariffs)

• EO 14329 (Russian Oil/India Tariffs)

Use the following Chapter 99 provisions to claim exemption:

• 9903.01.33 – Exemption from IEEPA Reciprocal tariffs

• 9903.01.83 – Exemption from IEEPA Brazil tariffs

• 9903.01.87 – Exemption from IEEPA Russian Oil/India tariffs

🧾 Summary of HTSUS Headings Impacted

Section 232 Duty Headings:

• 9903.76.01 – Softwood timber and lumber (+10%)

• 9903.76.02 – Upholstered wooden furniture (+25%)

• 9903.76.03 – Completed kitchen cabinets and vanities (+25%)

• 9903.76.04 – Other than completed cabinets/vanities (+0%)

• 9903.76.20 – UK products (+10%)

• 9903.76.21 – Japan products (+15%)

• 9903.76.22 – EU products (+15%)

IEEPA Tariff Exemption Headings:

• 9903.01.33 – Reciprocal Tariffs

• 9903.01.83 – Brazil Tariff

• 9903.01.87 – Russian Oil/India Tariff

🔍 J.O. Alvarez, Inc. Comment

J.O. Alvarez, Inc. will continue monitoring all Section 232 trade remedy updates and provide clients with the latest compliance guidance issued by CBP, USTR, and the White House.

For questions about tariff classification, duty assessment, or Section 232 impact reviews, please contact our compliance team at 📧 [email protected]