Lumber and Timber 232 Annex:

A. Effective with respect to goods entered for consumption, or withdrawn from warehouse
for consumption, on or after 12:01 a.m. eastern time on October 14, 2025, the
Harmonized Tariff Schedule of the United States (HTSUS) is hereby modified as follows:

1. The following new U.S. note 37 to subchapter III of chapter 99 of the Harmonized
Tariff Schedule of the United States (HTSUS) is inserted in numerical order:

“(a) Heading 9903.76.01 provides the ordinary customs duty treatment of softwood
timber and lumber products described in subdivision (b) of this note.

For any such products that are eligible for special tariff treatment under any of the
free trade agreements or preference programs listed in general note 3(c)(i) to the tariff
schedule, the duty provided in heading 9903.76.01 shall be collected in addition to
any special rate of duty otherwise applicable under the appropriate tariff subheading.
Goods for which entry is claimed under a provision of chapter 98 and that are subject
to the additional duties prescribed herein shall be eligible for and subject to the terms
of such provision and applicable U.S. Customs and Border Protection (‘CBP’)
regulations, except that duties under subheading 9802.00.60 shall be assessed based
upon the full value of the imported article. No claim for entry or for any duty
exemption or reduction shall be allowed for the softwood timber and lumber products
described in subdivision (b) of this note under a provision of chapter 99 that may set
forth a lower rate of duty or provide duty-free treatment, taking into account
information supplied by CBP, but any additional duty prescribed in any provision of
this subchapter or subchapter IV of chapter 99 shall be imposed in addition to the
duty provided in heading 9903.76.01. All antidumping, countervailing, or other duties
and charges applicable to such goods shall continue to be imposed in addition to the
duty provided in heading 9903.76.01.

(b) The rates of duty set forth in heading 9903.76.01 apply to all imported softwood
timber and lumber products, as specified in subdivision (a) to this note, that are
classified under the provisions of the HTSUS listed in this subdivision:

4403.11.00 4403.24.01 4406.11.00

4403.21.01 4403.25.01 4406.91.00
4403.22.01 4403.26.01 4407.11.00
4403.23.01 4403.99.01 4407.12.00
4407.13.00 4407.14.00 4407.19.00

(c) Heading 9903.76.02 provides the ordinary customs duty treatment of upholstered
wooden furniture products described in subdivision (d) of this note, applicable to
products of all countries other than: the United Kingdom, the member nations of the
European Union, and Japan.

For any such products that are eligible for special tariff treatment under any of the
free trade agreements or preference programs listed in general note 3(c)(i) to the tariff
schedule, the duty provided in heading 9903.76.02 shall be collected in addition to
any special rate of duty otherwise applicable under the appropriate tariff subheading.
Goods for which entry is claimed under a provision of chapter 98 and that are subject
to the additional duties prescribed herein shall be eligible for and subject to the terms
of such provision and applicable CBP regulations, except that duties under
subheading 9802.00.60 shall be assessed based upon the full value of the imported
article. No claim for entry or for any duty exemption or reduction shall be allowed for
the upholstered wooden furniture products described in subdivision (d) of this note
under a provision of chapter 99 that may set forth a lower rate of duty or provide duty-
free treatment, taking into account information supplied by CBP, but any additional
duty prescribed in any provision of this subchapter or subchapter IV of chapter 99
shall be imposed in addition to the duty in heading 9903.76.02. All antidumping,
countervailing, or other duties and charges applicable to such goods shall continue to
be imposed in addition to the duty provided in heading 9903.76.02.

(d) The rates of duty set forth in headings 9903.76.02, 9903.76.20, 9903.76.21 and
9903.76.22 apply to all imported upholstered wooden furniture products, such as
couches, sofas and chairs, as specified in subdivisions (c), (h), (i) and (j) to this note,
that are classified under the following provisions of the HTSUS:

9401.61.4011
9401.61.4031
9401.61.6011
9401.61.6031

(e) Except for as provided by 9903.76.04, heading 9903.76.03 provides the ordinary
customs duty treatment of completed kitchen cabinets and vanities and parts of
kitchen cabinets and vanities described in subdivision (f) of this note, applicable to
products of all countries other than: the United Kingdom, the member nations of the
European Union, and Japan.

For any such products that are eligible for special tariff treatment under any of the
free trade agreements or preference programs listed in general note 3(c)(i) to the tariff
schedule, the duty provided in heading 9903.76.03 shall be collected in addition to
any special rate of duty otherwise applicable under the appropriate tariff subheading.
Goods for which entry is claimed under a provision of chapter 98 and that are subject
to the additional duties prescribed herein shall be eligible for and subject to the terms
of such provision and applicable CBP regulations, except that duties under
subheading 9802.00.60 shall be assessed based upon the full value of the imported
article. No claim for entry or for any duty exemption or reduction shall be allowed for
the completed kitchen cabinets and vanities and parts of kitchen cabinets and
vanities described in subdivision (f) of this note under a provision of chapter 99 that
may set forth a lower rate of duty or provide duty-free treatment, taking into account
information supplied by CBP, but any additional duty prescribed in any provision of
this subchapter or subchapter IV of chapter 99 shall be imposed in addition to the
duty provided in heading 9903.76.03. All antidumping, countervailing, or other duties
and charges applicable to such goods shall continue to be imposed in addition to the
duty provided in heading 9903.76.03.

(f) Except for as provided by 9903.76.04, the rates of duty set forth in headings
9903.76.03, 9903.76.20, 9903.76.21 and 9903.76.22 apply to all imported completed
kitchen cabinets and vanities and parts of kitchen cabinets and vanities, as specified
in subdivisions (e), (h), (i) and (j) to this note, and that are classified under the
provisions of the HTSUS listed in this subdivision:

9403.40.9060
9403.60.8093
9403.91.0080
(g) Heading 9903.76.04 applies to products classified under any of the listed
provisions in subdivision (f) of this note that are other than completed wooden
kitchen cabinets or vanities or parts of wooden kitchen cabinets or vanities.

(h) Except for as provided by 9903.76.04, heading 9903.76.20 provides the ordinary
customs duty treatment of wood products of the United Kingdom described in
subdivisions (d) and (f) of this note.
For any such products that are eligible for special tariff treatment under any of the
free trade agreements or preference programs listed in general note 3(c)(i) to the tariff
schedule, the duty provided in heading 9903.76.20 shall be collected in addition to
any special rate of duty otherwise applicable under the appropriate tariff subheading.
Goods for which entry is claimed under a provision of chapter 98 and that are subject
to the additional duties prescribed herein shall be eligible for and subject to the terms
of such provision and applicable CBP regulations, except that duties under
subheading 9802.00.60 shall be assessed based upon the full value of the imported
article. No claim for entry or for any duty exemption or reduction shall be allowed for
wood products described in subdivisions (d) or (f) of this note under a provision of
chapter 99 that may set forth a lower rate of duty or provide duty-free treatment,
taking into account information supplied by CBP, but any additional duty prescribed in
any provision of this subchapter or subchapter IV of chapter 99 shall be imposed in
addition to the duty in heading 9903.76.20. All antidumping, countervailing, or other
duties and charges applicable to such goods shall continue to be imposed in addition
to the duty in heading 9903.76.20.

(i) Except for as provided by 9903.76.04, heading 9903.76.21 provides the ordinary
customs duty treatment of wood products of Japan described in subdivisions (d) and
(f) of this note.

For any such products that are eligible for special tariff treatment under any of the
free trade agreements or preference programs listed in general note 3(c)(i) to the tariff
schedule, the duty provided in heading 9903.76.21 shall be collected in lieu of any
special rate of duty otherwise applicable under the appropriate tariff subheading.
Goods for which entry is claimed under a provision of chapter 98 and that are subject
to the additional duties prescribed herein shall be eligible for and subject to the terms
of such provision and applicable CBP regulations, except that duties under
subheading 9802.00.60 shall be assessed based upon the full value of the imported
article. No claim for entry or for any duty exemption or reduction shall be allowed for
wood products described in subdivisions (d) or (f) of this note under a provision of
chapter 99 that may set forth a lower rate of duty or provide duty-free treatment,
taking into account information supplied by CBP, but any additional duty prescribed in
any provision of this subchapter or subchapter IV of chapter 99 shall be imposed in
addition to the duty in heading 9903.76.21. All antidumping, countervailing, or other
duties and charges applicable to such goods shall continue to be imposed in addition
to the duty in heading 9903.76.21.
 (j) Except for as provided by 9903.76.04, heading 9903.76.22 provides the ordinary
customs duty treatment of wood products described in subdivisions (d) and (f) of this
note that are the products of any member country of the European Union enumerated
in this subdivision.

The member countries of the European Union that are covered by this subdivision and
by heading 9903.76.22 shall include the following: Austria, Belgium, Bulgaria, Croatia,
Cyprus, Czechia (Czech Republic), Denmark, Estonia, Finland, France, Germany,
Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands,
Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.

For any such products that are eligible for special tariff treatment under any of the
free trade agreements or preference programs listed in general note 3(c)(i) to the tariff
schedule, the duty provided in heading 9903.76.22 shall be collected in lieu of any
special rate of duty otherwise applicable under the appropriate tariff subheading.
Goods for which entry is claimed under a provision of chapter 98 and that are subject
to the duties prescribed herein shall be eligible for and subject to the terms of such
provision and applicable CBP regulations, except that duties under subheading
9802.00.60 shall be assessed based upon the full value of the imported article. No
claim for entry or for any duty exemption or reduction shall be allowed for wood
products described in subdivisions (d) or (f) of this note under a provision of chapter
99 that may set forth a lower rate of duty or provide duty-free treatment, taking into
account information supplied by CBP, but any additional duty prescribed in any
provision of this subchapter or subchapter IV of chapter 99 shall be imposed in
addition to the duty in heading 9903.76.22. All antidumping, countervailing, or other
duties and charges applicable to such goods shall continue to be imposed in addition
to the duty in heading 9903.76.22.

(k) Any importer entering products covered by this note under headings 9903.76.01,
9903.76.02, 9903.76.03, 9903.76.04, 9903.76.20, 9903.76.21 or 9903.76.22 shall
provide any information that may be required, and in such form, as is deemed
necessary by CBP in order to permit the administration of these headings.”

2. Subchapter III of chapter 99 of the HTSUS is modified by inserting the following new
headings in numerical sequence, with the material in the new heading inserted in the
columns of the HTSUS labeled “Heading/Subheading”, “Article Description”, “Rates
of Duty 1-General”, “Rates of Duty 1-Special” and “Rates of Duty 2”, respectively:
Heading/ Rates of Duty
Article Description
Subheading 1 2
 General Special
“9903.76.01 Softwood timber and lumber products The duty The duty The duty
provided for in subdivision (b) of U.S. provided in the provided in the provided in the
note 37 of this subchapter . . . applicable applicable applicable
subheading + subheading + subheading +
10% 10% 10%

9903.76.02 Upholstered wooden furniture products The duty The duty The duty
provided for in subdivision (d) of U.S. provided in the provided in the provided in the
note 37 of this subchapter . . . applicable applicable applicable
subheading + subheading + subheading +
25% 25% 25%

9903.76.03 Completed kitchen cabinets and The duty The duty The duty
vanities and parts of kitchen cabinets provided in the provided in the provided in the
and vanities provided for in subdivision applicable applicable applicable
(f) of U.S. note 37 of this subchapter . . . subheading + subheading + subheading +
25% 25% 25%

9903.76.04 Articles as provided for in subdivision (g) The duty The duty The duty
of U.S. note 37 of this subchapter . . . provided in the provided in the provided in the
applicable applicable applicable
subheading subheading subheading.

9903.76.20 Wood products of the United Kingdom The duty The duty No change
as provided for in subdivisions (d) and (f) provided in the provided in the
of U.S. note 37 of this subchapter . . . applicable applicable
subheading + subheading +
10% 10%
9903.76.21 Wood products of Japan as provided for 15% 15% No change
in subdivisions (d) and (f) of U.S. note 37
of this subchapter . . .

9903.76.22 Wood products of the European Union 15% 15% No change”

as provided for in subdivisions (d) and (f)
of U.S. note 37 of this subchapter . . .

3. U.S. note 2(a) of subchapter III of chapter 99 of the HTSUS is modified by:
i. deleting “or 9903.01.05” and inserting “, 9903.01.05, 9903.76.01, 9903.76.02 or
9903.76.03” in lieu thereof.
4. U.S. note 2(j) of subchapter III of chapter 99 of the HTSUS is modified by:
 i. deleting “and 9903.01.16” and inserting “, 9903.01.16, 9903.76.01, 9903.76.02 and
9903.76.03” in lieu thereof.
5. U.S. note 2(m) of subchapter III of chapter 99 of the HTSUS is modified by:
i. deleting “and 9903.01.14” and inserting “, 9903.01.14, 9903.76.01, 9903.76.02 and
9903.76.03” in lieu thereof.
6. U.S. note 2(v) of subchapter III of chapter 99 of the HTSUS is modified by:
i. renumbering subdivisions (xiii) through (xix) as (xiv) through (xx), respectively;
ii. adding new subdivision (xiii), in numerical order:

“The additional duties imposed by headings 9903.01.25, 9903.01.35, 9903.01.39,

9903.01.63, and 9903.02.01–9903.02.73 shall apply to wood products provided for in
heading 9903.76.04, but shall not apply to wood products provided for in headings
9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, and 9903.76.22.”

iii. by deleting the following from the list of HTSUS provisions in subdivision (iii):

4401.11.00 4403.94.01 4407.95.00

4401.12.00 4403.95.01 4407.96.00
4401.21.00 4403.96.01 4407.97.00
4401.22.00 4403.97.00 4407.99.02
4401.31.00 4403.98.00 4408.10.01
4401.32.00 4403.99.01 4408.90.01
4401.39.42 4404.10.00 4409.10.05
4401.41.00 4404.20.00 4409.10.10
4401.49.00 4405.00.00 4409.10.20
4402.10.00 4406.11.00 4409.10.40
4402.20.00 4406.12.00 4409.10.45
4402.90.01 4406.91.00 4409.10.50
4403.11.00 4406.92.00 4409.10.60
4403.12.00 4407.11.00 4409.10.65
4403.21.01 4407.12.00 4409.10.90
4403.22.01 4407.13.00 4409.21.05
4403.23.01 4407.14.00 4409.21.90
4403.24.01 4407.19.00 4409.22.05
4403.25.01 4407.91.00 4409.22.10
4403.26.01 4407.92.00 4409.22.25
4403.91.00 4407.93.00 4409.22.40
4403.93.01 4407.94.00 4409.22.50
4409.22.60 4411.93.90 4412.91.10
4409.22.65 4411.94.00 4412.91.31
4409.22.90 4412.10.05 4412.91.41
4409.29.06 4412.10.90 4412.91.51
4409.29.11 4412.31.06 4412.92.07
4409.29.26 4412.31.26 4412.92.11
4409.29.41 4412.31.42 4412.92.31
4409.29.51 4412.31.45 4412.92.42
4409.29.61 4412.31.48 4412.92.52
4409.29.66 4412.31.52 4412.99.58
4409.29.91 4412.31.61 4412.99.61
4410.11.00 4412.31.92 4412.99.71
4410.12.00 4412.33.06 4412.99.81
4410.19.00 4412.33.26 4412.99.91
4410.90.00 4412.33.32 4412.99.97
4411.12.10 4412.33.57 4413.00.00
4411.12.20 4412.34.26
4411.12.30 4412.34.32
4411.12.60 4412.34.57
4411.12.90 4412.39.10
4411.13.10 4412.39.30
4411.13.20 4412.39.40
4411.13.30 4412.39.50
4411.13.60 4412.41.00
4411.13.90 4412.42.00
4411.14.10 4412.49.00
4411.14.20 4412.51.10
4411.14.30 4412.51.31
4411.14.60 4412.51.41
4411.14.90 4412.51.51
4411.92.10 4412.52.10
4411.92.20 4412.52.31
4411.92.30 4412.52.41
4411.92.40 4412.52.51
4411.93.10 4412.59.80
4411.93.20 4412.59.90
4411.93.30 4412.59.95
4411.93.60 4412.91.06
7. U.S. note 2(x) of subchapter III of chapter 99 of the HTSUS is modified by:
i. modifying subdivision (i) by deleting “subdivisions (x)(ii) through (x)(xi)” in each place
that it appears and inserting “subdivisions (x)(ii) through (x)(xii)” in lieu thereof;
ii. adding new subdivision (xii), in numerical order:

“The additional duties imposed by heading 9903.01.77 shall apply to wood products
provided for in heading 9903.76.04, but shall not apply to wood products provided
for in headings 9903.76.01, 9903.76.02 and 9903.76.03.”

8. U.S. note 2(z) of subchapter III of chapter 99 of the HTSUS is modified by:
i. Renumbering subdivision (x) as (xi);
ii. modifying subdivision (i) by deleting “subdivisions (z)(ii) through (z)(x)” in each place
that it appears and inserting “subdivisions (z)(ii) through (z)(xi)” in lieu thereof;

iii. inserting new subdivision (x), in numerical order:

“The additional duties imposed by heading 9903.01.84 shall apply to wood products
provided for in heading 9903.76.04, but shall not apply to wood products provided
for in headings 9903.76.01, 9903.76.02 and 9903.76.03.”

9. U.S. note 33 of subchapter III of chapter 99 of the HTSUS is modified by:

i. deleting “and (7) the additional duties imposed on entries of articles the product of
Mexico under heading 9903.01.01.” in subdivision (f) and inserting the following, in
lieu thereof:

“; (7) the additional duties imposed on entries of articles the product of Mexico
under heading 9903.01.01; and (8) the additional duties imposed on entries of wood
products under headings 9903.76.01, 9903.76.02 and 9903.76.03.”

ii. deleting “and (4) the additional duties imposed on entries of derivative iron or steel
products under headings 9903.81.96, 9903.81.97, 9903.81.98 and 9903.81.99.” in
subdivision (i) and inserting the following, in lieu thereof:

“; (4) the additional duties imposed on entries of derivative iron or steel products
under headings 9903.81.96, 9903.81.97, 9903.81.98 and 9903.81.99; and (5) the
additional duties imposed on entries of wood products under headings 9903.76.01,
9903.76.02 and 9903.76.03.”

iii. deleting the “.” to the last sentence of the third paragraph of subdivision (k) and
inserting the following, in lieu thereof:

“; and (6) the additional duties imposed on entries of wood products under headings
9903.76.01, 9903.76.02 and 9903.76.03.”

iv. deleting the “.” to the last sentence of the third paragraph of subdivision (o) and
inserting the following, in lieu thereof:

“; and (6) the additional duties imposed on entries of wood products under headings
9903.76.01, 9903.76.02 and 9903.76.03.”
 10

10. Heading 9903.01.33 is modified by adding “wood products,” after “derivative articles
of aluminum,” in the article description.

11. Heading 9903.01.34 is modified by deleting “subdivision (v)(xiii)” from the article
description and inserting “subdivision (v)(xiv)”, in lieu thereof.

12. Heading 9903.01.83 is modified by adding “wood products,” after “derivative articles
of aluminum,”.

13. Heading 9903.01.87 is modified by adding “wood products,” after “derivative articles
of aluminum,”.

14. Heading 9903.01.88 is modified by deleting “subdivision (z)(x)” from the article
description and inserting “subdivision (z)(xi)”, in lieu thereof.