In a Cargo Systems Messaging Service (CSMS) bulletin published on October 10, 2025, U.S Customs and Border Protection (CBP) provided guidance on the implementation of Section 232 duties on timber, lumber, and their derivative products.
This guide reviews the additional ad valorem rates of duty for softwood timber and lumber, upholstered wooden furniture, and completed kitchen cabinets and vanities. The guidance provides entry filing instructions, including a review of the applicable chapter 99 Harmonized Tariff Schedule of the United States (HTSUS) classifications, International Emergency Economic Powers Act (IEEPA) exemptions, and the removal of previous exemptions.
If an imported good is subject to Section 232 duties on automobiles and automobile parts and Section 232 duties on timber, lumber, and their derivatives, the product will only be subject to the Section 232 duties on automobile and automobile parts.
Any goods subject to these Section 232 duties may only be admitted into a foreign trade zone under “privileged foreign status” and will be subject to these additional duty rates; unless the product is eligible for admission under “domestic status.”
Drawback will be available on these duties.
These additional Section 232 duties will apply to timber, lumber, and their derivative products entered for consumption or withdrawn from a warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on October 14, 2025.
CSMS # 66492057 can be found here:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3f69699?wgt_ref=USDHSCBP_WIDGET_2

