President Trump has issued a proclamation under Section 232 to prevent circumvention of tariffs on wood products and to establish processes for identifying and imposing tariffs on additional wood products. Effective October 14, 2025, at 12:01 a.m. EST, imports of softwood timber and lumber will be subject to a 10 percent ad valorem tariff. Imports of certain upholstered wooden products will be subject to a 25 percent ad valorem tariff, while imports of kitchen cabinets and vanities, including parts imported for assembly, will also face a 25 percent tariff.
As of January 1, 2026, these duties will increase. The tariff on upholstered wooden products will increase from 25 to 30 percent, while the tariff on kitchen cabinets and vanities will increase from 25 to 50 percent. These higher rates will remain in effect unless the United States reaches agreements with trading partners that address the national security threat posed by imports of wood products.
The proclamation includes specific provisions for key trading partners. Tariffs on imports from the European Union and Japan will be capped at a total of 15 percent, inclusive of the Most Favored Nation rate. Goods from the United Kingdom will be subject to tariffs that shall not exceed 10 percent above the MFN rate.
Goods that are subject to both these new Section 232 tariffs and the existing Section 232 tariffs on autos and auto parts will only be subject to the tariffs on autos and auto parts. Goods subject to both these new Section 232 tariffs and the IEEPA tariffs on Canada and Mexico will only be subject to the Section 232 tariffs on wood products. Goods tariffed pursuant to this proclamation will not be subject to reciprocal tariffs, the additional 40% IEEPA tariff on Brazil, or the additional 25% IEEPA Russian Oil tariff on India.
Goods admitted into Foreign Trade Zones on or after October 14, 2025, that are subject to this proclamation may only be admitted in privileged foreign status and will remain subject to the applicable duties upon entry for consumption.
Drawback will be available with respect to duties imposed under this proclamation.
Over 150 tariff subheadings in Chapter 44 are being removed from the Annex II list of goods exempt from reciprocal tariffs, effective October 14, 2025.
The Commerce Department has been directed to establish an exclusion process, similar to those created for steel, aluminum, and autos.
The full text of the proclamation is available at: Presidential Proclamation
The tariff subheadings subject to these new measures are detailed in Annex I, which can be accessed here: Annex I