There have been two notable tariff developments that importers should be aware of.
First, President Trump stated in a social post that the administration will impose 100% tariffs on Chinese products, “over and above any Tariff that they are currently paying,” by Nov. 1 or sooner, citing an “extraordinary aggressive position” taken by China against the U.S. with new tariffs and increased export controls on rare earth metals.
In addition, new export controls will be imposed on all critical software for China. “It is impossible to believe that China would have taken such an action, but they have, and the rest is History, ” he said in his social media post.
Second, Customs and Border Protection (CBP) has provided additional guidance on the implementation of Proclamation 10976, “Adjusting Imports of Timber, Lumber, and Their Derivative Products into the United States,” (September 29, 2025), which take effect Oct. 14. See 90 FR 48127.
Background
Proclamation 10976 imposes ad valorem duties pursuant to Section 232 of the 1962 Trade Expansion Act, as amended (19 U.S.C. 1862), imposing ad valorem duties ranging between 10% and 25% on imports of softwood lumber, upholstered wooden furniture products, and completed kitchen cabinets/vanities and parts.
Guidance
The additional duties are effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on Oct. 14.
Softwood Timber and Lumber
9903.76.01: Applies to imports of softwood timber and lumber products from all countries classified under the following Harmonized Tariff Schedule of the United States (HTSUS) provisions: 4403.11.00, 4403.23.0, 4403.26.01, 4406.91.00, 4407.13.00, 4403.21.01, 4403.24.01, 4403.99.01, 4407.11.00, 4407.14.00, 4403.22.01, 4403.25.01, 4406.11.00, 4407.12.00, 4407.19.00
10% additional ad valorem rate of duty.
Upholstered Wooden Furniture Products from All Countries other than the United Kingdom, Japan, and Member Countries of the European Union
9903.76.02: Applies to imports of upholstered wooden furniture products from all countries except the United Kingdom, member countries of the European Union, and Japan, classified under the following HTSUS provisions: 9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031
25% additional ad valorem rate of duty
Completed Kitchen Cabinets and Vanities and Parts from All Countries other than the United Kingdom, Japan, and Member Countries of the European Union
9903.76.03: Applies to imports of completed kitchen cabinets and vanities and their parts from all countries except the United Kingdom, member countries of the European Union, and Japan, classified under the following HTSUS provisions: 9403.40.9060, 9403.60.8093, 9403.91.0080
25% additional ad valorem rate of duty
Other Than Completed Kitchen Cabinets and Vanities and Their Parts from All Countries
9903.76.04: Applies to imports of products other than completed kitchen cabinets and vanities and their parts from all countries classified under the following HTSUS provisions: 9403.40.9060, 9403.60.8093, 9403.91.0080
0% additional ad valorem rate of duty
Upholstered Wooden Furniture Products; and Completed Kitchen Cabinets and Vanities, and Their Parts from the United Kingdom, Japan, and Member Countries of the European Union
9903.76.20: Applies to imports of upholstered wooden furniture products and completed kitchen cabinets and vanities and their parts from the United Kingdom classified under the following HTSUS provisions: 9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031, 9403.40.9060, 9403.60.8093, 9403.91.0080
10% additional ad valorem rate of duty
9903.76.21: Applies to imports of upholstered wooden furniture products and completed kitchen cabinets and vanities and their parts from Japan classified under the following HTSUS provisions: 9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031, 9403.40.9060, 9403.60.8093, 9403.91.0080
15% additional ad valorem rate of duty
9903.76.22: Applies to imports of upholstered wooden furniture products and completed kitchen cabinets and vanities and their parts from member countries of the European Union classified under the following HTSUS provisions: 9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031, 9403.40.9060, 9403.60.8093, 9403.91.0080
15% additional ad valorem rate of duty
Exemption for Goods Subject to Section 232 Duties on Automobiles and Automobile Parts
If an imported good is subject to both the Section 232 duties on automobiles and automobile parts under Proclamation 10908, as amended, and the Section 232 duties on timber, lumber, and their derivative products under Proclamation 10976, then the Section 232 duties on timber, lumber, and their derivative products under Proclamation 10976 are not applicable.
IEEPA Tariff Exceptions
If an imported good is subject to the Section 232 duties on timber, lumber, and their derivative products under Proclamation 10976, provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, or 9903.76.22, then the additional tariffs imposed by the following Executive Orders (EO) pursuant to the International Emergency Economic Powers Act (IEEPA) do not apply to such imported product:
No additional Chapter 99 HTSUS provision is needed for the duty exemption for products of Canada or Mexico that are provided in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, or 9903.76.22 from IEEPA Canada tariffs in headings 9903.01.10 and 9903.01.13 or IEEPA Mexico tariffs in headings 9903.01.01 and 9903.01.05.
To declare products provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, or 9903.76.22 exempt from other tariffs, use:
Removal of Certain Products from Reciprocal Tariff Exception
Proclamation 10976 modified the list of products that are excepted from the IEEPA Reciprocal tariffs, as provided in Annex II of EO 14257, as amended, and heading 9903.01.32 (the “Annex II Reciprocal exceptions”). As provided in heading 9903.01.32, the list of Annex II Reciprocal exceptions includes all products classified in the subheadings of the HTSUS that are specified in subdivision (v)(iii) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS.
Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on Oct. 14, 158 Chapter 44 subheadings are removed from the list of Annex II Reciprocal exceptions and will be subject to Reciprocal tariffs.
Drawback
Drawback continues to be available, in accordance with applicable regulations in 19 C.F.R. part 190, for eligible claims with respect to the duties imposed pursuant to Proclamation 10976.
Foreign Trade Zone
Any imports of goods subject to the duties imposed by Proclamation 10976, except those eligible for admission under "domestic status" as defined in 19 CFR 146.43, that are admitted into a U.S. foreign trade zone on or after the effective date of Oct. 14 must be admitted as "privileged foreign status" as defined in 19 CFR 146.41, and will be subject upon entry for consumption to any ad valorem rates of duty related to the classification under the applicable HTSUS subheading.
Questions from the importing community concerning ACE entry rejections involving timber and lumber products should be referred to their CBP Client Representative. For questions regarding our Trade Remedy programs, visit this webpage or contact the CBP Trade Remedy Branch at TradeRemedy@cbp.dhs.gov. If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
Transmodal will continue to provide updates on this topic as warranted.