On September 29, 2025, President Donald J. Trump issued a proclamation imposing new tariffs on imports of timber, lumber, and wood products as a result of an ongoing investigation under Section 232 of the Trade Expansion Act of 1962 that was initiated on March 1, 2025. In accordance with this investigation, the President concluded that duties should be imposed on certain timber, lumber, and wood products to address national security concerns.
To address these concerns, the President authorized the following tariffs to take effect on October 14, 2025:
- 10% on softwood timber and lumber;
- 25% on certain kitchen cabinets and vanities (set to increase to 30% on January 1, 2026); and
- 25% on certain upholstered products (set to increase to 50% on January 1, 2026).
The proclamation also outlines exceptions for imports from three jurisdictions with whom the United States has already entered bilateral trade agreementsāthe United Kingdom, European Union and Japanācapping tariffs at 10 to 15% depending on the origin. It also notes that products subject to these Section 232 tariffs will not be subject to reciprocal tariffs under the International Emergency Economic Powers Act (āIEEPAā), the IEEPA tariffs covering Brazilian products, or the IEEPA tariffs covering Indian products in response to their trade of oil with Russia.
The Annex of this proclamation also removes certain products from the list of products exempt from reciprocal tariffs under Annex II of that executive order. Thus, while these products are not subject to the Section 232 duties just announced, they will now be subject to the reciprocal tariffs.
The proclamation empowers the Secretary of Commerce and the US Trade Representative to monitor imports, assess undervaluation risks and adjust tariffs accordingly. It also establishes procedures for expanding the scope of tariffed products and for implementing compound or mixed tariffs when necessary.
