Section 232 on furniture, kitchen cabinets & vanities

000094 Editorial · Reviewed 27 Oct 2026 · 7 min read

Since October 2025, a national-security tariff has applied to certain wood-based furniture entering the United States. Here is what it covers, what it costs, and what is scheduled next.

What Section 232 is

Section 232 of the Trade Expansion Act of 1962 lets the U.S. President adjust imports that the Commerce Department finds threaten national security. On 29 September 2025 a proclamation applied it to timber, lumber and their derivative products, effective for goods entered from 14 October 2025.

Current rates (through 31 December 2026)

• 10% on softwood timber and lumber.
• 25% on certain upholstered wooden products — typically upholstered seats with wooden frames.
• 25% on kitchen cabinets and vanities, including their parts.

Coverage is defined by HTS lines listed in the proclamation's annex and by Chapter 99 provisions. Classification is therefore decisive: an upholstered sofa on a metal frame, or a non-wooden storage unit, can fall outside the measure, while an upholstered wood-frame chair falls inside.

Country caps

• United Kingdom: Section 232 duty on covered wood products not to exceed 10%.
• European Union and Japan: the combined Section 232 and MFN rate not to exceed 15%, under framework agreements.

Stacking rules

Products covered by these wood-product duties are exempt from the reciprocal IEEPA tariffs and the Canada/Mexico IEEPA tariffs, so the 25% replaces rather than adds to those. Antidumping and countervailing duties, however, still apply on top. Unlike many other national-security tariffs, these wood products are eligible for duty drawback.

The 2027 step-up

The original proclamation scheduled increases for 1 January 2026: 30% for upholstered wooden products and 50% for kitchen cabinets and vanities. On 31 December 2025 a new proclamation deferred those increases to 1 January 2027, citing ongoing negotiations, and stated that the increase will not apply to countries that reach an agreement addressing the national-security concern. As of our latest review, the 2027 date stands — track it on the Tariff Tracker.

What it does to your numbers

For a US$500 FOB vanity, 25% adds US$125 in duty; at 50% it adds US$250. For a US$300 upholstered armchair, the move from 25% to 30% adds US$15. Model both scenarios in the calculator before you commit to Q1 2027 orders.

Practical steps

1. List every SKU in 9401 (wood-frame upholstered) and 9403 (kitchen/vanity cabinets and parts) and confirm its HTS line.
2. Check origin and whether a cap or agreement applies.
3. Ask whether your product has AD/CVD exposure (wooden bedroom furniture and mattresses from certain origins have had orders).
4. Add tariff pass-through and re-pricing clauses to supplier and customer contracts.
5. Consider timing: duty applies at entry for consumption, so arrival date matters more than ship date.
6. Have a licensed broker confirm — request one free.

Summary based on published analyses from Thomson Reuters, EY, Livingston International, Sandler Travis & Rosenberg and Expeditors. Measures change; this is not legal advice.