Section 232 Tariffs on Timber, Lumber & Wood Products
8 Chapter 99 headings are in force under the Section 232 timber, lumber and wood products tariffs on October 26, 2026, adding 10%–25% to the regular duty and covering 22 HTS codes. The latest change took effect on May 1, 2026.
Section 232 of the Trade Expansion Act of 1962 lets the President adjust imports of goods that threaten to impair US national security, after a Commerce Department investigation.
- Headings in force
- 8
- HTS codes covered
- 22
- Rates
- 10%–25%
- Latest change
- May 1, 2026
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Chapter 99 Headings in Force
Each heading the Section 232 timber, lumber and wood products tariffs use on October 26, 2026, with the rate it adds, the countries it applies to and the documents behind it.
| Heading | Name | Rate | Applies to | Covers | Since |
|---|---|---|---|---|---|
| 9903.76.01 | Section 232 Wood: Softwood Timber and Lumber | +10% | All countries | 15 codes | In the HTS since Revision 25 (2025) |
| 9903.76.02 | Section 232 Wood: Upholstered Wooden FurnitureSource: Commerce/USTR notice, 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, Annex, 91 FR 31818 (FR Doc. 2026-10571) | +25% | All except 31 countries | 4 codes | In the HTS since Revision 25 (2025) |
| 9903.76.03 | Section 232 Wood: Kitchen Cabinets and Vanities (and Parts)Source: Commerce/USTR notice, 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, Annex, 91 FR 31818 (FR Doc. 2026-10571) | +25% | All except 31 countries | 3 codes | In the HTS since Revision 25 (2025) |
| 9903.76.20 | Section 232 Wood: Furniture, Cabinets and Vanities of the United Kingdom | +10% | United Kingdom | 7 codes | In the HTS since Revision 25 (2025) |
| 9903.76.21 | Section 232 Wood: Furniture, Cabinets and Vanities of Japan (15% Including Base Duty)Source: Proclamation of Sep 29, 2025 (90 FR, Oct 6, 2025) | Up to 15%, including the base rate | Japan | 7 codes | In the HTS since Revision 25 (2025) |
| 9903.76.22 | Section 232 Wood: Furniture, Cabinets and Vanities of the European Union (15% Including Base Duty)Source: Proclamation of Sep 29, 2025 (90 FR, Oct 6, 2025) | Up to 15%, including the base rate | 27 countries | 7 codes | In the HTS since Revision 25 (2025) |
| 9903.76.23 | Section 232 Wood: Furniture, Cabinets and Vanities of South Korea (15% Including Base Duty)Source: Commerce/USTR notice, U.S.-Korea Strategic Trade and Investment Deal (90 FR 55964), Annex Part B | Up to 15%, including the base rate | South Korea | 7 codes | November 14, 2025 |
| 9903.76.24 | Section 232 Wood: Furniture, Cabinets and Vanities of Taiwan (15% Including Base Duty)Source: Commerce/USTR notice, 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, Annex, 91 FR 31818 (FR Doc. 2026-10571) | Up to 15%, including the base rate | Taiwan | 7 codes | May 1, 2026 |
Every HTS Code Covered (22)
The codes the in-force headings list, from the U.S. notes to Chapter 99. A code covers every line under it, and a heading that takes precedence (an exemption, a deal rate) can switch it off for some goods. Whether a product is in scope also depends on the note's written description, which the importer or their customs broker decides.
9903.76.01Section 232 Wood: Softwood Timber and Lumber+10%All countries · 15 codes
4403.11.00Coniferous4403.21.01Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared4403.22.01Wood in the rough, of pine (Pinus spp.), other4403.23.01Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared4403.24.01Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared4403.25.01Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared4403.26.01Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared4403.99.01Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared4406.11.00Coniferous4406.91.00Coniferous4407.11.00Coniferous, of pine (Pinus spp.)4407.12.00Coniferous4407.13.00Coniferous4407.14.00Coniferous4407.19.00Coniferous
9903.76.02Section 232 Wood: Upholstered Wooden Furniture+25%All except 31 countries · 4 codes
9401.61.40.11Household9401.61.40.31Chairs9401.61.60.11Household9401.61.60.31Seats, with wooden frames
9903.76.03Section 232 Wood: Kitchen Cabinets and Vanities (and Parts)+25%All except 31 countries · 3 codes
9403.40.90.60Cabinets designed for permanent installation9403.60.80.93Wooden furniture9403.91.00.80Furniture and parts thereof
9903.76.20Section 232 Wood: Furniture, Cabinets and Vanities of the United Kingdom+10%United Kingdom · 7 codes
9401.61.40.11Household9401.61.40.31Chairs9401.61.60.11Household9401.61.60.31Seats, with wooden frames9403.40.90.60Cabinets designed for permanent installation9403.60.80.93Wooden furniture9403.91.00.80Furniture and parts thereof
9903.76.21Section 232 Wood: Furniture, Cabinets and Vanities of Japan (15% Including Base Duty)Up to 15%, including the base rateJapan · 7 codes
9401.61.40.11Household9401.61.40.31Chairs9401.61.60.11Household9401.61.60.31Seats, with wooden frames9403.40.90.60Cabinets designed for permanent installation9403.60.80.93Wooden furniture9403.91.00.80Furniture and parts thereof
9903.76.22Section 232 Wood: Furniture, Cabinets and Vanities of the European Union (15% Including Base Duty)Up to 15%, including the base rate27 countries · 7 codes
9401.61.40.11Household9401.61.40.31Chairs9401.61.60.11Household9401.61.60.31Seats, with wooden frames9403.40.90.60Cabinets designed for permanent installation9403.60.80.93Wooden furniture9403.91.00.80Furniture and parts thereof
9903.76.23Section 232 Wood: Furniture, Cabinets and Vanities of South Korea (15% Including Base Duty)Up to 15%, including the base rateSouth Korea · 7 codes
9401.61.40.11Household9401.61.40.31Chairs9401.61.60.11Household9401.61.60.31Seats, with wooden frames9403.40.90.60Cabinets designed for permanent installation9403.60.80.93Wooden furniture9403.91.00.80Furniture and parts thereof
9903.76.24Section 232 Wood: Furniture, Cabinets and Vanities of Taiwan (15% Including Base Duty)Up to 15%, including the base rateTaiwan · 7 codes
9401.61.40.11Household9401.61.40.31Chairs9401.61.60.11Household9401.61.60.31Seats, with wooden frames9403.40.90.60Cabinets designed for permanent installation9403.60.80.93Wooden furniture9403.91.00.80Furniture and parts thereof
Exemptions and Reporting Headings
Headings that add no Section 232 timber, lumber and wood products duty: exemptions, reliefs and lines reported alongside another heading.
| Heading | Name | Rate | Applies to | Covers | Since |
|---|---|---|---|---|---|
| 9903.76.04 | Section 232 Wood Exemption: Not a Kitchen Cabinet, Vanity or Part | 0% (no added duty) | All countries | 3 codes | In the HTS since Revision 25 (2025) |
Changes to the Section 232 Tariffs on Timber, Lumber & Wood Products
When each heading started or stopped applying, newest first, from our tariff data.
- May 1, 20269903.76.24Started: Section 232 Wood: Furniture, Cabinets and Vanities of Taiwan (15% Including Base Duty) (Up to 15%, including the base rate)Source: Commerce/USTR notice, 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, Annex, 91 FR 31818 (FR Doc. 2026-10571)
- November 14, 20259903.76.23Started: Section 232 Wood: Furniture, Cabinets and Vanities of South Korea (15% Including Base Duty) (Up to 15%, including the base rate)Source: Commerce/USTR notice, U.S.-Korea Strategic Trade and Investment Deal (90 FR 55964), Annex Part B
Questions
What are the Section 232 timber, lumber and wood products tariffs?
Section 232 of the Trade Expansion Act of 1962 lets the President adjust imports of goods that threaten to impair US national security, after a Commerce Department investigation. 8 Chapter 99 headings are in force under the Section 232 timber, lumber and wood products tariffs on October 26, 2026, adding 10%–25% to the regular duty and covering 22 HTS codes. The latest change took effect on May 1, 2026.
Are the Section 232 timber, lumber and wood products tariffs still in effect?
Yes. On October 26, 2026, 8 of their Chapter 99 headings are in force.
Which HTS codes are subject to the Section 232 timber, lumber and wood products tariffs?
22 HTS codes are listed under the headings in force on October 26, 2026. This page lists every one, with its heading and rate. A listed code covers every line under it, and whether a product is in scope also depends on the written description in the U.S. notes to Chapter 99.
What are the Section 232 timber, lumber and wood products tariffs rates?
Rates range from 10%–25%. The highest: 25% under 9903.76.02 (Section 232 Wood: Upholstered Wooden Furniture, All except 31 countries); 25% under 9903.76.03 (Section 232 Wood: Kitchen Cabinets and Vanities (and Parts), All except 31 countries); Up to 15%, including the base rate under 9903.76.21 (Section 232 Wood: Furniture, Cabinets and Vanities of Japan (15% Including Base Duty), Japan); Up to 15%, including the base rate under 9903.76.22 (Section 232 Wood: Furniture, Cabinets and Vanities of the European Union (15% Including Base Duty), 27 countries). They are added on top of the regular duty and any other Chapter 99 duties, except where the rules say one replaces another.
How do I check whether the Section 232 timber, lumber and wood products tariffs apply to my import?
Find your HTS code in the tables on this page, or enter it with the country of origin in the free HTS Hero tariff calculator, which applies every Chapter 99 heading in force on the entry date. Scope also depends on the written description of the products covered, which the importer or their customs broker decides.
Primary Sources
The legal documents behind the headings in force. Check the legal text before you file.
- Federal Register: Commerce/USTR notice, U.S.-Korea Strategic Trade and Investment Deal (90 FR 55964), Annex Part B
- Federal Register: Commerce/USTR notice, 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, Annex, 91 FR 31818 (FR Doc. 2026-10571)
- The White House: Proclamation of Sep 29, 2025 (90 FR, Oct 6, 2025)
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