On September 29, 2025, President Trump issued a proclamation imposing ad valorem tariffs on imports of lumber, timber and their derivative products, effective 12:01 a.m. EDT on October 14, 2025.
Scope (Annex I)
- Softwood timber & lumber: 10% duty rate
- Upholstered wooden products: 25% duty rate, increases to 30% on Jan 1, 2026
- Kitchen cabinets and vanities (complete and parts): 25% duty rate, increases to 50% on Jan 1, 2026
Country-specific caps:
- UK: duty rate shall not exceed 10%
- EU & Japan: combined 232 timber tariffs + Column 1 duty rate shall not exceed 15%
Exceptions
- Products subject to 232 Timber and Lumber are not subject to the following, as amended:
- EO 14257 – Regulating Imports With a Reciprocal Tariff to Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits
- EO 14323 – Addressing Threats to the United States by the Government of Brazil
- EO 14329 – Addressing Threats to the United States by the Government of the Russian Federation
- If both 232 Timber and 232 Automobiles/Parts apply, only 232 Automobiles/Parts applies
- If 232 Timber and IEEPA Canada or IEEPA Mexico apply, only 232 Timber applies
Annex II Revision (EO 14257: Reciprocal Tariffs)
All tariff provisions under Chapter 44 are removed from Annex II of EO 14257 (Reciprocal Tariffs), except:
- Those flagged in EO 14346 for Aligned Partners, and
- Those which do not include products of a type subject to an AD/CVD order.
FTZ Admissions: Subject goods admitted on or after Oct 14, 2025, must be Privileged Foreign Status unless eligible for Domestic Status.
Drawback: Available for these 232 duties.
Inclusion Process: Commerce is directed to establish a process to expand coverage, including receiving requests and information from domestic producers and other interested parties.
Undervaluation: Commerce is directed to establish a process to impose specific, compound, or mixed tariffs if import pricing undervalues wood products relative to the intended 232 rate.
General questions may be directed to your Livingston account representative.