US : Amendments to Additional Tariffs on Imports of Timber, Lumber and Derivative Products

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e-mail address : enquiry@tid.gov.hk

Ref. :EIC 111/3
 EIC 111/3/13

2 January 2026
(Updated on 12 January 2026)

Dear Sirs,

Further to Commercial Information Circular (CIC) No. 839/2025 of 30 September 2025 on the US’ tariffs on imports of timber, lumber and their derivative products with effect from 14 October 2025, the US President on 31 December 2025 signed a proclamation invoking Section 232 of the Trade Expansion Act of 1962 to delay increases in tariffs for upholstered furniture, kitchen cabinets and vanities that were originally set to take place on 1 January 2026 for another year. The current 25% tariff on certain upholstered furniture, kitchen cabinets and vanities shall remain in effect.

DETAILS

2.On 29 September 2025, the US President signed a proclamation invoking section 232 of the Trade Expansion Act of 1962 to impose tariffs on imports of timber, lumber and their derivative products with effect from 14 October 2025. Among others-

1. imports of softwood timber and lumber shall be subject to a 10% ad valorem duty rate;
2. imports of certain upholstered wooden products shall be subject to a 25% ad valorem duty rate; and
3. imports of kitchen cabinets and vanities shall be subject to a 25% ad valorem duty rate.

Effective from 1 January 2026, the duty rates in (ii) and (iii) above shall increase to 30% and 50% respectively.

3.On 31 December 2025, the US president signed a proclamation invoking Section 232 of the Trade Expansion Act of 1962 to delay increases in tariffs for upholstered furniture, kitchen cabinets and vanities that were originally set to take place on 1 January 2026 for another year. The current 25% tariff on certain upholstered furniture, kitchen cabinets and vanities shall remain in effect. Effective from 1 January 2027, the duty rate for certain upholstered wooden products shall increase to 30% and the duty rate for certain kitchen cabinets and vanities shall increase to 50%, and shall continue in effect, except otherwise specified. Except as otherwise provided in the Proclamation 10976 of 29 September 2025, the tariffs imposed are in addition to any other duties, taxes, fees, exactions, and charges applicable to such imported wood products.

4.For further details, please refer to the presidential proclamation, the White House’s fact sheet and the Federal Register (FR) notice:

Presidential proclamation
https://www.whitehouse.gov/presidential-actions/2025/12/amendments-to-adjusting-imports-of-timber-lumber-and-their-derivative-products-into-the-united-states/  

White House’s fact sheet
https://www.whitehouse.gov/fact-sheets/2025/12/fact-sheet-president-donald-j-trump-adjusts-imports-of-timber-lumber-and-their-derivative-products-into-the-united-states/

FR notice
https://www.govinfo.gov/content/pkg/FR-2026-01-09/pdf/2026-00327.pdf

5.For enquiries concerning the content of this circular, please contact us at telephone number 2398 5405.

Yours faithfully,

(Miss Kwany KOU)
for Director-General of Trade and Industry

Note: While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same.