Overview
The President has issued a Section 232 Proclamation imposing new tariffs on imports of timber, lumber, and derivative wood products. The action follows the Department of Commerce’s finding that current import levels threaten U.S. national security by weakening domestic wood industries critical to defense, infrastructure, and industrial resilience.
Key Tariff Measures
Effective October 14, 2025, imports of the following products will be subject to new duties:
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Softwood timber and lumber: 10% ad valorem duty
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Certain upholstered wooden products: 25% ad valorem duty (increasing to 30% on January 1, 2026)
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Kitchen cabinets and vanities (including parts): 25% ad valorem duty (increasing to 50% on January 1, 2026)
Important Notes:
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Tariffs are in addition to existing duties, taxes, and fees.
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Products covered by this action will not be subject to tariffs under Executive Orders 14257, 14323, or 14329.
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For the United Kingdom, tariffs will not exceed 10%.
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For the European Union and Japan, combined tariffs (including Column 1 rates) will not exceed 15%.
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Tariff provisions apply to goods entered for consumption or withdrawn from warehouse on or after October 14, 2025.
Implementation Details
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Foreign Trade Zones: Covered products may only be admitted in privileged foreign status and will be subject to the applicable duties upon entry for consumption.
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Drawback: Available for duties imposed under this proclamation.
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Monitoring & Adjustments: The Secretary of Commerce will monitor imports and may recommend further tariff actions, including on additional wood products.
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Undervaluation Risk: Commerce may impose specific, compound, or mixed tariffs if undervaluation of imports is identified.
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Negotiations: The USTR, in consultation with Commerce, will pursue agreements with foreign partners to address the national security threat.
Client Advisory
These tariffs represent a significant policy shift for importers of wood and derivative products. Companies should:
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Review their supply chains and tariff classifications for potential impact.
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Prepare for duty increases in January 2026.
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Evaluate potential foreign trade zone implications.
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Monitor for updates from CBP and the Department of Commerce.
Please reach out to your Buckland Representative for guidance on classification, tariff exposure, and mitigation strategies.
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