ST&R Trade Analysis: Section 232 Tariffsfor Lumber, Kitchen Cabinets, Other Wood Products Set for Oct. 14
Source
American Shipper
Post Date
10/07/2025
The following analysis about the latest tariff announcement by the Trump administration was provided by Sandler, Travis & Rosenberg, P.A. (ST&R).
The Trump Administration on Sept. 29 announced it will impose an additional Section 232tariffs on timber, lumber, and derivative products imported into the U.S., starting for entries made on or after Oct. 14, 2025, as follows:
?A 10% tariff on imports of softwood timber and lumber, with no announced increase;
?A 25% tariff on imports of certain upholstered wooden products, which will increase to 30% on Jan. 1, 2026; and
?A 25% tariff on kitchen cabinets and vanities, as well as parts for the same, which will increase to 50% on Jan. 1, 2026.
?For products of the UK, the tariff will be the MFN rate plus 10%.
?For products of the EU and Japan, the tariff will be a maximum of 15% including the MFN rate.
Products are identified as being subject to this tariff by HTSUS subheading, and the complete list of covered products is included in Annex I to the Executive Order announcing the tariffs.
Product Stacking: Products also subject to auto and auto parts Section 232 tariffs are not subject to timber, lumber, and derivative Section 232 tariffs.
Products subject to the timber, lumber, and derivative Section 232 tariffs will be exempt from:
?IEEPA Reciprocal Tariffs
?IEEPA Border Tariffs
?IEEPA Brazil Tariffs
?IEEPA Russian Oil Tariffs
?FTA qualifying goods will still be eligible for preference for the MFN tariffs.
The timber, lumber, and derivative Section 232 tariffs will be imposed in addition to tariffs MFN(standard) tariffs and other applicable duties, including antidumping and countervailing duty tariffs, unless otherwise excluded as per the above.
Chapter 98: Goods properly classified in HTSUS Chapter 98 still qualify for applicable duty or value reductions, expect for goods classified in 9802.00.60, which will be subject to duties on the full value of the good.
FTZ Goods:
?Products admitted to an FTZ after 12:01 a.m. ET on Oct. 14, must be admitted in Privileged Foreign Status.
?Goods eligible for admission to an FTZ under domestic status are exempt from the tariffs. Modifications and Expansion:
?Commerce Department will monitor imports to determine if modifications are required.
?The EO authorizes the Administration to add additional products as subject to Section 232tariffs, to increase tariffs if it determines that products are being undervalued, and to negotiate trade agreements that exempt or reduce the se tariffs.
The USTR must report to the President on the status of negotiations on Jan. 1, 2026 and March 29,2026. We anticipate that the Administration will an inclusion process for parties to request products be added as subject to these Section 232 tariffs similar to those already implemented for other sectors also covered by Section232 measures.
?By Oct. 1, 2026,Commerce must provide the President with an on imports of hardwood timber and lumber, their markets, and the domestic industry, so that the President may determine whether imposing an additional duty on imports of hardwood timber or lumber, such as the phased import duty recommed by the July 1, 2025, report, as well as any additional duties on derivatives of such products, is warranted to address a threat to national security
