U.S. importers of upholstered wooden furniture, kitchen cabinets, and vanities will see no change in Section 232 duty rates in 2026 following a new White House proclamation issued on December 31, 2025. The action amends Proclamation 10976 and postpones scheduled tariff increases that were set to take effect on January 1, 2026, maintaining existing duty levels while trade negotiations with multiple foreign governments continue.
The proclamation takes effect immediately, with revised tariff escalation timelines now extending into 2027.
HOW WILL THE DELAYED TARIFF INCREASE IMPACT SECTION 232 RATES STRUCTURED FOR TIMBER, FURNITURE, AND CABINETRY?
According to the amended proclamation, the following duty rates will continue to apply in 2026:
- 10 percent on softwood timber and lumber classified under heading 9903.76.01
- 25 percent on upholstered wooden furniture under heading 9903.76.02, with the increase to 30 percent deferred until January 1, 2027
- 25 percent on completed kitchen cabinets, vanities, and parts under heading 9903.76.03, with the increase to 50 percent deferred until January 1, 2027
HOW DOES THIS PROCLAMATION AND TARIFF EXTENSION RELATE TO ONGOING TRADE NEGOTIATIONS?
The amended proclamation directs the Office of the United States Trade Representative, in consultation with the Department of Commerce and other senior officials, to continue negotiations with trading partners regarding the importation of wood products. Periodic updates on the status and outcomes of these discussions are required, including a formal update within 180 days of the original proclamation in September 2025.
CLICK HERE TO READ THE FACT SHEET: PRESIDENT DONALD J. TRUMP ADJUSTS IMPORTS OF TIMBER, LUMBER, AND THEIR DERIVATIVE PRODUCTS INTO THE UNITED STATES
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