CSMS # 66492057 - GUIDANCE: Section 232 Import Duties on Timber, Lumber, and their Derivative Products

The purpose of this message is to provide guidance on the implementation of Proclamation 10976, “Adjusting Imports of Timber, , and Their Derivative Products into the United States,” (September 29, 2025). See 90 FR 48127.

BACKGROUND

Proclamation 10976 imposes ad valorem duties pursuant to Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862), imposing ad valorem duties ranging between 10 percent and 25 percent on imports of softwood lumber, upholstered wooden furniture products, and completed kitchen cabinets/vanities and parts. 

GUIDANCE

This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) of merchandise subject to tariffs imposed by Proclamation 10976. 

The additional duties are effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on October 14, 2025.

Softwood Timber and Lumber

9903.76.01: Applies to imports of softwood timber and lumber products from all countries classified under the following Harmonized Tariff Schedule of the United States (HTSUS) provisions:

4403.11.004403.23.014403.26.014406.91.004407.13.004403.21.014403.24.014403.99.014407.11.004407.14.004403.22.014403.25.014406.11.004407.12.004407.19.00

https://content.govdelivery.com/bulletins/gd/USDHSCBP-3f69699?wgt_ref=USDHSCBP_WIDGET_2