Key Takeaways:
- New tariffs on wood products become effective Oct. 14, 2025. The U.S. has implemented tariffs on imports of timber, lumber and their derivative products, effective Oct. 14, 2025.
- The tariffs are intended to address national security concerns. The tariffs follow an investigation into the effect of such imports on U.S. national security by the Secretary of Commerce under Section 232 of the Trade Expansion Act of 1962.
- UK, EU and Japan to receive separate rates. The Administration will negotiate special rates for countries with which it has negotiated trade deals. The rate for wood products from the UK will be capped at 10% and at 15% for the EU and Japan.
- Additional wood products may be included within the scope of the tariffs in the future. The President directed the Secretary of Commerce to establish a process for including additional wood products within the scope of the tariffs, based on continued monitoring.
President Trump has imposed new tariffs on timber, lumber and their derivative products, citing national security concerns under Section 232 of the Trade Expansion Act of 1962. The proclamation follows a months-long investigation and opens the door for future expansion of the tariffs, directing the Secretary of Commerce to establish a process to include additional wood products within the scope of the tariffs.
The President’s proclamation marks the final stage of a Section 232 investigation launched March 1, 2025, when the President directed the Secretary of Commerce to investigate the impact of imports of wood products on national security. The Secretary initiated the investigation and issued a Federal Register Notice requesting public comments on March 13, 2025, and transmitted his report of the investigation’s findings to the President on July 1, 2025. The Secretary concluded that the volume and circumstances of wood imports do impair the national security — a conclusion the President accepted, leading to the issuance of this proclamation.
What the Tariffs Cover
Effective Oct. 14, 2025, the proclamation imposes the following new Section 232 tariffs on wood products set forth in Annex I:
- 10% on softwood timber and lumber
- 25% on certain upholstered wood products (increasing to 30% on Jan. 1, 2026)
- 25% on kitchen cabinets, vanities and related parts (increasing to 50% on Jan. 1, 2026)
These tariffs are in addition to any other duties, taxes, fees or other charges applicable to such imported wood products.
Special Treatment for Wood Products from the UK, EU and Japan
Consistent with the U.S.-UK Economic Prosperity Deal, the U.S. will coordinate with the UK to adopt a structured, negotiated approach to address the national security threat in the wood-products industry, with the resulting tariff on UK wood products not to exceed 10%. Similarly, in line with other tariffs implemented after negotiating U.S. trade framework deals with the EU and Japan, the new tariffs on wood products from these two countries will not exceed 15% when added to the applicable HTSUS Column 1 duty rate.
How these Tariffs Interact with Other Tariff Regimes
These new wood product tariffs are subject to existing tariff hierarchy rules. In cases of overlap, the following priorities apply:
- Overlap with Proclamation 10908 (Automobiles and Parts): Duties under Proclamation 10908, as amended, apply instead of the new Section 232 tariffs on wood products.
- Overlap with Executive Order 14289 (Tariff Anti-Stacking Rules): Duties for wood products imposed by this proclamation apply instead of those listed in sections 2(b) or 2(c) of Executive Order 14289, as amended.
- Overlap with Other Recent Orders: Products subject to these new tariffs will not be subject to the:
- Reciprocal tariffs under Executive Order 14257, as amended (April 2, 2025)
- 40% tariffs on goods from Brazil under Executive Order 14323 (July 30, 2025)
- 25% tariffs on goods from India under Executive Order 14329 (Aug. 6, 2025)
Import Procedures and Relief Options Under Section 232
Wood products subject to tariffs imposed by this proclamation may be admitted to a U.S. foreign trade zone (FTZ), but must enter in privileged foreign status under 19 CFR 146.41 unless eligible for admission in domestic status. This designation locks in the product’s classification and dutiable value at the time of FTZ admission, meaning Section 232 tariffs will apply when the product is entered for U.S. consumption.
Duty drawback is available for tariffs under this proclamation, allowing potential recovery of duties paid on goods that are exported or destroyed rather than entered for consumption.
