On October 10, 2025, U.S. Customs and Border Protection (CBP) issued guidance in CSMS #66492057 regarding the implementation Proclamation 10976 which imposes Section 232 duties on certain timber, lumber and derivative products. These duties will apply to goods entered or withdrawn for consumption on or after October 14, 2025, with rates ranging from 10% to 25% ad valorem.
Duty Rates by Product Category
1. Softwood Timber and Lumber
- HTSUS Codes: Various under Chapter 44
- Duty Rate: 10% ad valorem
- HTSUS Heading: 9903.76.01
2. Upholstered Wooden Furniture (excluding UK, EU, Japan)
- HTSUS Codes: 9401.61.4011, 4031, 6011, 6031
- Duty Rate: 25% ad valorem
- HTSUS Heading: 9903.76.02
3. Completed Kitchen Cabinets/Vanities & Parts (excluding UK, EU, Japan)
- HTSUS Codes: 9403.40.9060, 60.8093, 91.0080
- Duty Rate: 25% ad valorem
- HTSUS Heading: 9903.76.03
4. Other Products (not cabinets/vanities)
- HTSUS Codes: Same HTS as above
- Duty Rate: 0%
- HTSUS Heading: 9903.76.04
Exemptions and Country-Specific Rates
- Automobile Parts: If subject to Section 232 auto duties, timber/lumber duties do not apply.
- IEEPA Tariff Exceptions: Products covered under Proclamation 10976 are exempt from additional tariffs imposed by Executive Order targeting Canada, Mexico, Brazil, India, and Reciprocal tariffs.
- HTSUS Exemption Codes: Use specific HTSUS headings (e.g., 9903.01.33, 9903.01.83, 9903.01.87) to declare exemptions from IEEPA tariffs.
- Country-Specific Rates:
- UK: 10% (9903.76.20)
- Japan: 15% (9903.76.21)
- EU: 15% (9903.76.22)
Other Provisions
- Drawback is available in accordance with 19 CFR part 190.
- Foreign Trade Zones: Products subject to duties must be under privileged foreign status.
- Reciprocal Tariff Exception Update: 158 Chapter 44 subheadings have been removed from exemption list and now subject to Reciprocal tariffs.
For further details, please refer to the official CBP guidance and the Presidential Proclamation.
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