232 Duties on Wood Products to be Implemented October 14

Sep. 30, 2025
By: David G. Forgue

Often it feels like that at some point every industry will get its own 232 duties case. While we know that there are ongoing investigations, with indications of future tariffs for semiconductors, pharmaceuticals, trucks, processed critical minerals, commercial aircraft, drones, and polysilicon, today is wood’s turn. On September 29 the White House issued a Proclamation imposing duties on certain products of wood.

In specific, starting October 14, softwood lumber imports will face a 10% global tariff, certain upholstered furniture will face a 25% global tariff (increasing to 30% January 1), and kitchen cabinets and vanities will face a 25% global tariff (increasing to 50% January 1). Keep in mind that these will be in addition to any AD/CVD that may also apply to these products (like Wooden Cabinets and Vanities and Components Thereof from China, for instance). The range of AD/CVD cases, with their findings of sales at less than fair value, likely explains the provision that allows Commerce to impose “specific, compound, or mixed tariffs at a rate that he determines to correspond approximately to the ad valorem duty rate otherwise in effect under section 232 for the same class of articles.”

Proving the efficacy of making a trade deal with the administration, imports of British origin will be subject to a maximum 10% duty, while those of EU or Japanese origin will be subject to a maximum 15% duty. In addition, the proclamation makes clear that other countries can negotiate to avoid the January increases.

For products for which these timber 232 duties are paid the following duties will not be assessed: (a) IEEPA reciprocal duties; (b) Brazil IEEPA duties; or (c) India IEEPA duties. In addition, for goods subject to Canada or Mexico IEEPA duties and timer 232 duties, only the 232 duties will be due. With respect to the other existing 232 duties, if auto 232 duties overlap with the timber 232 only auto 232 is assessed. There should not be overlap with other 232 because of the respective subject matters of the cases.

In a twist not normally seen in 232 cases, drawback is available with respect to timber 232 duties. However, as is true in previous 232 cases Commerce is directed to implement an inclusions process to allow domestic parties to request additional coverage. Keep an eye out for that.

The never-ending maze of tariff actions can be confusing. If you need a string to follow out of the maze, do not hesitate to contact any attorney at Barnes, Richardson & Colburn, LLP.