Upholstered Wooden Products, Kitchen Cabinets, and Vanities Tariff Hike Delayed

Jan. 5, 2026
By: Pietro N. Bianchi

The night before tariffs were set to increase, December 31, 2025, President Trump issued a proclamation delaying the Section 232 global tariff increase on upholstered wooden products, kitchen cabinets, and vanities until January 1, 2027. Duties were set to increase from 25 to 30 percent on upholstered wooden products and from 25 to 50 on kitchen cabinets and vanities on January 1, 2026. Keep in mind that there are exclusions, certain countries have their own rates, and any AD/CVD would also apply. The HTS codes used to report the Section 232 global duties have not changed:

Upholstered wooden furniture: 9903.76.02; and

Wooden cabinets and vanities: 9903.76.03.

This amendment was a nice, yet unexpected, New Year’s gift for importers of upholstered wooden products, kitchen cabinets, and vanities. However, the last minute nature of the amendment should serve as a reminder to all importers whose products are covered by Section 232 duties or other trade remedies such as IEEPA tariffs. President Trump cites “productive negotiations of agreements with multiple countries” for the delayed tariff hike. If the political environment changes, certain duties may increase just as suddenly. If you have questions about Section 232 duties or other trade remedies do not hesitate to contact an attorney at Barnes Richardson, & Colburn LLP.