Section 232 Tariffs on Timber, Lumber, and their Derivative Products
In 2025, President Trump announced additional tariffs on imports of timber, lumber, and their derivative products.
Below, we summarize the Chapter 99 codes and important CSMS messages you need to be aware of when importing such goods.
CSMS # 66492008 provides guidance on reporting the growing number of Chapter 99 numbers you must manage on your imports. Here’s the relevant snippet:
HTSUS SEQUENCE
For entry summary lines including multiple HTSUS numbers, the following sequence must be followed.
- Chapter 98 (if applicable)
- Chapter 99 number(s) for additional duties (if applicable)
- For trade remedies, first report the Chapter 99 number for Section 301, followed by the Chapter 99 number for IEEPA Fentanyl for China, Canada or Mexico, followed by the Chapter 99 number for IEEPA Reciprocal, followed by the Chapter 99 number for Section 232 or 201 duties (if applicable), followed by the Chapter 99 number for Section 201 or 232 quota (if applicable)
- Chapter 99 number(s) for REPLACEMENT duty or other use (i.e., MTB or other provisions)
- Chapter 99 number for other quota (not covered by #3) (if applicable)
- Chapter 1 to 97 Commodity Tariff
See also: Recent Tariff Guidance | IEEPA Tariffs, Reciprocal Tariffs, and Automotive Tariffs.
Timber/Lumber Tariffs
Importers must now be aware of whether their products contain timber or lumber.
Timber and Lumber Derivative Tariffs (Section 232)
- 9903.76.01-22: (+ 10 – 25%)
- Oct 10 CSMS # 66492057– imports of softwood lumber, upholstered wooden furniture products, and completed kitchen cabinets/vanities and parts
