Section 232 duties on lumber, upholstered furniture and kitchen cabinets rise January 1, 2027
Since October 14, 2025, softwood timber and lumber pay a 10% Section 232 duty, and certain upholstered wooden furniture and kitchen cabinets and vanities pay 25%. Under Proclamation 11000, on January 1, 2027 upholstered furniture rises to 30% and cabinets and vanities rise to 50%, except for countries that reach an agreement with the United States.
What this affects
| Chapter 44 | Softwood timber and lumber lines listed in the annex |
| 9401 | Upholstered wooden seats listed in the annex |
| 9403 | Kitchen cabinets, vanities and their parts listed in the annex |
Codes are a starting point, not a classification. Confirm your own 10-digit HTS before you rely on a rate, using our HTS classification guide.
Key dates
- October 14, 2025Duties start: lumber 10%, upholstered furniture and cabinets 25%Passed
- January 1, 2027Upholstered furniture rises to 30%; kitchen cabinets and vanities rise to 50%Next
The update
Proclamation 10976, published October 6, 2025, set three Section 232 rates on wood products from every country: 10% on softwood timber and lumber, 25% on certain upholstered wooden products, and 25% on kitchen cabinets and vanities, for goods entered on or after 12:01 a.m. eastern daylight time on October 14, 2025. The covered products are listed in the proclamation's annex.
Proclamation 11000, published January 9, 2026, set the next step: effective January 1, 2027, the upholstered furniture rate rises to 30% and the kitchen cabinet and vanity rate to 50%. The higher rates do not apply to countries with which the United States reaches an agreement on wood products.
Trade deals cap the rate for some origins: wood products of the European Union and Japan pay no more than 15%. Taiwan's 15% cap started May 1, 2026 and is covered separately on this tracker.
Goods that pay these Section 232 duties are exempt from the Section 301 forced-labor duty of 10% or 12.5%.
Impact
Cabinets, vanities and upholstered seating are large categories for home, building and hospitality brands. A $100,000 cabinet order pays $25,000 in Section 232 duty today and $50,000 if it enters on or after January 1, 2027.
What to watch
The rate follows the entry date, not the ship date. Because countries that sign a wood products agreement are excepted from the increase, the January 1 rates can still change by country. Check the annex at the eight-digit level, since not every seat or cabinet heading is covered.
How to prepare
- 1Map every wood SKU to the annex
Confirm which products are covered at the eight-digit level and which rate applies.
- 2Land cabinet and vanity orders before January 1, 2027
Entries from 12:01 a.m. on January 1 pay 50 percent. Work back from the port date, not the factory date.
- 3Quote 2027 orders at the new rates
Cabinets and vanities at 50 percent, upholstered furniture at 30 percent, unless the origin has a cap.
- 4Check origin caps
EU, Japanese and Taiwanese origin can cap the rate at 15 percent; make sure origin documents support the claim.
Sources
- Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States (Proclamation 10976) · Federal Register · October 6, 2025
- Amendments to Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States (Proclamation 11000) · Federal Register · January 9, 2026
We summarize published reporting and official notices. Always confirm rates and dates against the Federal Register or your customs broker before acting on them.