Section 232 wood furniture tariff from 1 January 2027: kitchen cabinets, vanities and upholstered seating
The short answer
- What changes: the Section 232 duty rises from 25% to 50% on kitchen cabinets and vanities and their parts, and from 25% to 30% on upholstered wooden furniture.
- When: goods entered on or after 1 January 2027. Goods entered before that date pay 25%.
- Which lines: cabinets and vanities under heading 9903.76.03: HTS 9403.40.9060, and 9403.60.8093 and 9403.91.0080 when the goods are vanities or cabinet or vanity parts. Upholstered seating under heading 9903.76.02: HTS 9401.61.4011, 9401.61.4031, 9401.61.6011 and 9401.61.6031.
- Who is not affected: UK goods stay at 10%, and goods of the EU, Japan, Korea and Taiwan stay at 15% all-in. Softwood lumber stays at 10%.
- Stacking: the wood duty is charged instead of the forced-labor tariff, and on top of China Section 301. Cabinets from Vietnam: 25% today, 50% from 1 January. From China: 50% to 75%. Upholstered chairs from Vietnam: 25% to 30%.
- Not in any total here: anti-dumping and countervailing duties, and the wood duty on the two lines where it depends on what the goods are.
Worked examples: total US duty before and from 1 January 2027
Fourteen line-and-origin pairs priced by our tariff engine, once for goods entered today and once for goods entered on 1 January 2027. The layer columns are today's; the last two columns are the Section 232 duty and the total on the date.
| Product | HTS | Origin | MFN | Section 301 | Forced-labor | Section 232 today | Total today | Section 232 from 1 Jan 2027 | Total from 1 Jan 2027 |
|---|---|---|---|---|---|---|---|---|---|
| Kitchen cabinets for permanent installation | 9403.40.90.60 | Vietnam | Free | 0% | §232 instead | 25% | 25% | 50% | 50% |
| Kitchen cabinets for permanent installation | 9403.40.90.60 | China | Free | 25% | §232 instead | 25% | 50% | 50% | 75% |
| Kitchen cabinets for permanent installationUSMCA-qualifying goods: 25% today, 50% after. | 9403.40.90.60 | Canada | Free | 0% | §232 instead | 25% | 25% | 50% | 50% |
| Kitchen cabinets for permanent installationUSMCA-qualifying goods: 25% today, 50% after. | 9403.40.90.60 | Mexico | Free | 0% | §232 instead | 25% | 25% | 50% | 50% |
| Kitchen cabinets for permanent installation | 9403.40.90.60 | Germany | Free | 0% | §232 instead | 15% | 15% | 15% | 15% |
| Kitchen cabinets for permanent installation | 9403.40.90.60 | United Kingdom | Free | 0% | §232 instead | 10% | 10% | 10% | 10% |
| Upholstered wooden chairs, household | 9401.61.40.11 | Vietnam | Free | 0% | §232 instead | 25% | 25% | 30% | 30% |
| Upholstered wooden chairs, household | 9401.61.40.11 | China | Free | 25% | §232 instead | 25% | 50% | 30% | 55% |
| Upholstered wooden chairs, householdUSMCA-qualifying goods: 25% today, 30% after. | 9401.61.40.11 | Mexico | Free | 0% | §232 instead | 25% | 25% | 30% | 30% |
| Upholstered wooden seats other than chairs, household | 9401.61.60.11 | Vietnam | Free | 0% | §232 instead | 25% | 25% | 30% | 30% |
| Other wooden furniture (bathroom vanities enter here)If the goods are bathroom vanities and parts of wooden kitchen cabinets or vanities: 25% today and 50% after (wood duty in place of the forced-labor tariff). The engine total leaves this case out. | 9403.60.80.93 | Vietnam | Free | 0% | 12.5% | 0% | 12.5% | 0% | 12.5% |
| Other wooden furniture (bathroom vanities enter here)If the goods are bathroom vanities and parts of wooden kitchen cabinets or vanities: 50% today and 75% after (wood duty in place of the forced-labor tariff). The engine total leaves this case out. | 9403.60.80.93 | China | Free | 25% | 12.5% | 0% | 37.5% | 0% | 37.5% |
| Wooden furniture parts (cabinet and vanity parts enter here)If the goods are bathroom vanities and parts of wooden kitchen cabinets or vanities: 25% today and 50% after (wood duty in place of the forced-labor tariff). The engine total leaves this case out. | 9403.91.00.80 | Vietnam | Free | 0% | 12.5% | 0% | 12.5% | 0% | 12.5% |
| Softwood lumber, pineUSMCA-qualifying goods: 10% today, 10% after. | 4407.11.00 | Canada | Free | 0% | §232 instead | 10% | 10% | 10% | 10% |
Source: Zentria Flow tariff engine (HTSUS and the Chapter 99 notes). Checked 14 November 2026 UTC. Percent of customs value for goods entered without a trade-agreement claim; excludes MPF, HMF and any anti-dumping or countervailing duty. On 9403.60.8093 and 9403.91.0080 the engine total leaves the wood duty out; the vanity case under the product name is the engine's layers added up by us. Each HTS code opens in the checker.
What changes on 1 January 2027
The Section 232 tariff rises from 25% to 30% on upholstered wooden furniture and from 25% to 50% on kitchen cabinets and vanities. Upholstered wooden furniture (heading 9903.76.02: 4 statistical lines of 9401.61) and completed kitchen cabinets and vanities and their parts (heading 9903.76.03, e.g. 9403.40.9060). Softwood lumber stays at its current rate.
The Section 232 wood duties have applied since 14 October 2025 under HTSUS chapter 99 U.S. note 37. Proclamation 11000 sets the second step: from 1 January 2027 the rate on upholstered wooden furniture is 30% and the rate on kitchen cabinets and vanities is 50%, except for countries with an agreement. The engine's sentence for a kitchen cabinet:
From 1 January 2027, the Section 232 tariff on kitchen cabinets and vanities rises from 25% to 50% (Proclamation 11000). Goods entered before that date pay 25%.
- Kitchen cabinets, always charged: HTS 9403.40.9060, wooden kitchen cabinets designed for permanent installation. 25% today, 50% from 1 January 2027.
- Vanities and cabinet or vanity parts, charged only for those goods: HTS 9403.60.8093 and 9403.91.0080. Same rates, but see the next section.
- Upholstered wooden seating: HTS 9401.61.4011, 9401.61.4031, 9401.61.6011 and 9401.61.6031. 25% today, 30% from 1 January 2027.
- Softwood timber and lumber: 10% from every origin, unchanged.
The rate that applies is the one in force when the goods are entered for consumption, not when they were ordered or shipped.
Vanities: why the engine total leaves the wood duty out
Bathroom vanities have no line of their own. They enter under 9403.60.80.93, a line for other wooden furniture, and cabinet and vanity parts enter under 9403.91.00.80, a line for other wooden parts. Both lines also hold goods the wood duty does not cover. Even the full 10-digit code cannot say which case a shipment is, so the engine does not add the wood duty to its total for these two lines. It returns it as a condition, in these words:
Section 232 wood (U.S. note 37(f)): if these goods are bathroom vanities, or parts of wooden kitchen cabinets or vanities, they enter under heading 9903.76.03 and pay 25%, rising to 50% on 1 Jan 2027 (Proclamation 11000), instead of the forced-labor tariff. Other furniture and parts on 9403.60.8093 enter under heading 9903.76.04 and pay no wood duty (note 37(g)). Not included in this estimate: the HTS code alone can't tell.
So for one line there are two answers:
| HTS and origin | Other furniture: engine total, today and from 1 Jan 2027 | Vanity or cabinet part, today | Vanity or cabinet part, from 1 Jan 2027 |
|---|---|---|---|
9403.60.80.93 from Vietnam | 12.5% | 25% | 50% |
9403.60.80.93 from China | 37.5% | 50% | 75% |
9403.91.00.80 from Vietnam | 12.5% | 25% | 50% |
The first column is the engine's total: MFN, any China Section 301 duty and the forced-labor tariff (12.5% for Vietnam and China). The vanity columns are our sum of the engine's layers: the same total without the forced-labor tariff, plus the wood duty of 25% today and 50% from 1 January 2027. The engine does not print that sum as a total. Which case applies is a classification question for you and your customs broker.
What it replaces and what it stacks with
- Forced-labor Section 301 tariff: replaced. Wood is one of the Section 232 programs listed in HTSUS chapter 99 U.S. note 52(f), so a line that pays the wood duty does not pay the forced-labor tariff. That is why a Vietnamese cabinet pays 25% and not 25% plus 12.5%.
- China Section 301: stacks. Chinese cabinets pay 25% under heading 9903.88.03 and the wood duty: 50% today, 75% from 1 January 2027. Chinese upholstered chairs: 50% to 55%.
- USMCA: no exemption. For cabinets from Canada and Mexico the engine gives the same figure for qualifying and non-qualifying goods: 25% today and 50% from 1 January 2027. Mexican upholstered chairs go from 25% to 30%.
- UK: 10%, unchanged on 1 January 2027.
- EU, Japan, Korea and Taiwan: 15% all-in, meaning the MFN duty and the Section 232 duty together, unchanged on 1 January 2027. A German cabinet pays 15% before and 15% after. For wood, unlike solar, 15% really is the total, because the forced-labor tariff is not charged on top.
- AD/CVD: separate and additional, and not in these totals.
What these numbers leave out, and what is uncertain
Anti-dumping and countervailing duties are not in any total on this page. The engine holds no AD/CVD notice for the furniture and lumber lines above. That does not mean no order applies: check your product and exporter with your customs broker.
- The conditional lines: on 9403.60.8093 and 9403.91.0080 the engine total does not include the wood duty, as explained above.
- Codes shorter than 10 digits: the duty is set by statistical line. Under an 8-digit code such as 9403.40.90 or 9401.61.40 only some lines are covered. The engine charges the duty when a covered line sits under the code you enter and names the covered lines, so enter all 10 digits to be sure.
- Time of day: Proclamation 11000 gives the date, 1 January 2027, but no time. The engine applies the new rates from 12:01 a.m. Eastern time, the convention it uses for other Section 232 changes.
- The printed tariff schedule: the HTSUS revision in force when we checked (Revision 23) still printed 25% for both headings. The new rates come from the proclamation and should be re-read against the revision that prints them.
- Agreement countries: the unchanged rates apply to the UK, the EU, Japan, Korea and Taiwan as the engine holds them today. A new or amended agreement would change that.
- Fees: the merchandise processing fee and harbor maintenance fee are extra.
What the date costs on a $100,000 shipment
Duty on a customs value of $100,000, before fees and any AD/CVD:
| Product and origin | Entered by 31 Dec 2026 | Entered from 1 Jan 2027 | Difference |
|---|---|---|---|
Kitchen cabinets for permanent installation, Vietnam 9403.40.90.60 | $25,000 | $50,000 | +$25,000 |
Kitchen cabinets for permanent installation, China 9403.40.90.60 | $50,000 | $75,000 | +$25,000 |
Kitchen cabinets for permanent installation, Mexico 9403.40.90.60 | $25,000 | $50,000 | +$25,000 |
Kitchen cabinets for permanent installation, Germany 9403.40.90.60 | $15,000 | $15,000 | +$0 |
Upholstered wooden chairs, household, Vietnam 9401.61.40.11 | $25,000 | $30,000 | +$5,000 |
Upholstered wooden chairs, household, China 9401.61.40.11 | $50,000 | $55,000 | +$5,000 |
To see your own line, open the checker with 9403.40.90.60 from Vietnam or the same check dated 1 January 2027, and change the code and origin.
Legal reference
Section 232 wood: HTSUS Rev. 23 U.S. note 37 and Proclamation 11000. The duties were set by Proclamation 10976 of 29 September 2025 (90 FR 48127), in force since 14 October 2025: HTSUS chapter 99 U.S. note 37 and headings 9903.76.01 to 9903.76.24. Proclamation 11000 of 31 December 2025 (91 FR 1039) amends its clause 5 with the rates effective 1 January 2027. The forced-labor tariff's Section 232 exemption list is U.S. note 52(f).
This page explains published rules and our engine's reading of them. It is an estimate for planning, not a customs ruling. The same event is on the US tariff changes calendar, and US tariff changes in January 2027 covers the other changes that month.
Section 232 wood furniture tariff: questions
What is the tariff on kitchen cabinets and vanities from 1 January 2027?
The Section 232 duty on completed kitchen cabinets and vanities and their parts (heading 9903.76.03) rises from 25% to 50% on 1 January 2027. A Vietnamese kitchen cabinet (HTS 9403.40.90.60) goes from 25% to 50% in total, and a Chinese one from 50% to 75%, because the 25% China Section 301 duty is charged as well. Engine figures, checked 14 November 2026 UTC.
What is the tariff on upholstered furniture from 1 January 2027?
The Section 232 duty on upholstered wooden furniture (heading 9903.76.02) rises from 25% to 30%. It covers four statistical lines of upholstered seats with wooden frames: 9401.61.4011, 9401.61.4031, 9401.61.6011 and 9401.61.6031. Upholstered wooden chairs from Vietnam go from 25% to 30% and from China from 50% to 55%.
Does the Section 232 wood tariff stack with the forced-labor tariff or Section 301?
It takes the place of the forced-labor Section 301 tariff: goods under the Section 232 wood headings are exempt from that tariff, so the two are never both charged on one line. It does stack with the China Section 301 list duty, which is why Chinese cabinets pay 25% + 50% = 75% from 1 January 2027. Anti-dumping and countervailing duties are separate and are not in these totals.
Which HTS codes does the 50% cabinet and vanity rate cover?
Three statistical lines. 9403.40.9060 (kitchen cabinets designed for permanent installation) is always charged. 9403.60.8093 and 9403.91.0080 are charged only when the goods are bathroom vanities and parts of wooden kitchen cabinets or vanities; other furniture and parts on those two lines pay no wood duty. The HTS code cannot tell the two apart, so the engine leaves the wood duty out of its total for those two lines and states it as a condition.
Do cabinets from Canada, Mexico, the EU or the UK pay 50%?
Canada and Mexico do: USMCA does not remove the Section 232 duty, so cabinets from either go from 25% to 50% whether or not they qualify. Countries with an agreement keep their rates: UK goods stay at 10%, and goods of the EU, Japan, Korea and Taiwan stay at 15% all-in (MFN duty and Section 232 together), so a German cabinet pays 15% before and after.
Does softwood lumber change on 1 January 2027?
No. Softwood timber and lumber stays at 10% under Section 232 from every origin. Canadian pine lumber (HTS 4407.11.00) shows 10% before and 10% after in the engine, not counting anti-dumping and countervailing duties, which it does not hold for lumber.
Price your own furniture line before 1 January
Enter a 10-digit HTS code and origin to see every duty layer today and on 1 January 2027. With a list of products, the bulk tariff check prices them in one run. A product on the Watchlist is re-priced when its tariff changes, and its owner gets an email with the old and the new cost. 3 calculations a day free as a guest, 10 with a free account.
Related: importing furniture from China, furniture HS codes, Section 232 solar tariff from 4 December 2026, forced-labor tariff checker.