*In a proclamation signed on December 31, 2025, the US Government postponed the increase of tariffs on upholstered furniture, cabinets, and vanities set to come into effect on January 1st, 2026, for a year. The new implementation date is set at January 1st, 2027. The below has been updated to reflect this change. Details on the proclamation can be found on the relevant fact sheet or the proclamation itself. The below has been updated to reflect this change.

For ways this change could specifically affect your imports, you are encouraged to speak to your broker.

On October 14th, the tariffs will be set as follows: 

Lumber and timber - 10%

Lumber and timber derivatives - 10%

Upholstered furniture - 25%

Cabinets and Vanities - 25%

On January 1st, those tariffs will increase to the following rates, with the exception of countries with which the US reaches a trade agreement:

Lumber and timber - 10%

Lumber and timber derivatives - 10%

Upholstered furniture - 30%

Cabinets and Vanities - 50%

There are several caveats to this, all of which are detailed in the official proclamation, which can be found here, and the Annex here. 

Product Stacking:

Goods subject to these tariffs and the Section 232 automotive tariffs will only be subject to the automotive tariffs.

Goods subject to both these tariffs and the IEEPA tariffs on Canada and Mexico will only be subject to these Section 232 timber and lumber tariffs. 

These tariffs will be imposed in addition to the Most Favored Nation (MFN) and all other applicable duty rates, as well as any applicable antidumping and countervailing duties,  unless excluded.

Inclusions and Expansion:

As with previous Section 232 tariffs, product additions can be requested after the industry is consulted.

Additionally, this order allows for the expansion into additional products should they be found to be undervalued (as per a report expected January 1st and March 29th, 2026).

Lastly, after one year, the Department of Commerce will provide an update on subject matter imports and the domestic industry to determine if further tariffs are warranted. 

Important: The order indicates that the Free Trade Agreement allowance for preferential treatment may not apply to the above imports.  For example, even if the goods qualify for USMCA/CUSMA, these Section 232 duties are likely to still apply. With that said, it should be noted that these goods are eligible for Duty Drawback.

Please contact tariffquestions@pcbglobaltrade.com or call 1.888.908.6638.