Sectoral surcharge on wood and furniture imported into the USA
Here are the main points clarified by the U.S. Customs (CBP) in a message dated October 10 last, pursuant to Proclamation 10976 of September 29, 2025 on the wood/furniture sector surcharge.
1 – Perimeter and surtax rates (section 232)
- These surtaxes apply to imported products or "withrawn for consumption" from October 14, 2025.
- Tariff rates are 10% or 25% depending on product categories.
- Softwood/lumber: 10% (HTSUS in Chapter 44)
- Upholstered wooden furniture: 25%
- Kitchen cabinets, furniture-lavabos (and parts thereof): 25%
These surcharges may be increased in the future (e.g., some furniture could increase to 30% on January 1, 2026, or kitchen furniture to 50%) as per the Proclamation and Annexes.
2 - Customs codes
The CBP message accurately identifies the HTSUS codes (US customs names) subject to surcharges in Annexes I to the Proclamation.
It also specifies the "measure codes" (tariff measure) to be indicated in the import declarations.
For certain codes in both the wood and automotive sectors, the car surcharge prevails (and therefore the wood surcharge is excluded).
3 – Relationship with other additional duties (accumulation / exclusion)
The message also clarifies the rules for cumulation or exclusion with other additional fee schemes:
- Codes subject to the Wood Surtax are not subject to the Additional Reciprocal Fees (Amended Executive Order)
- Nor are they subject to the additional IEEPA duties related to origin (Canada, Mexico), nor to the additional duties for Brazil or India.
- The Proclamation removes 158 customs codes from Chapter 44 (wood) of the list of reciprocal duty exemptions" (Annex II).
4 – Drawback and free zones
The drawback mechanism is allowed: a U.S. importer who imports these products for processing and then re-export can claim the refund of the surtax paid.
Products must have the status "privileged foreign status" in the Foreign Trade Zones (US Free Zones) in order for the surtax to be correctly applied.
5 - Effects for the EU, the United Kingdom and Japan (reliefs)
The message confirms special provisions for "Aligned Countries" (EU, Japan):
- For products originating in the European Union or Japan, the combined rate (surtax + MFN rate) will not exceed 15%.
- For products originating in the United Kingdom, the wood sector surcharge is capped at 10%.
Note : These surcharges are not cumulative with other duties (e.g. reciprocal fees or IEEPA).