Overview
- Annex I sets new duties of 10% on softwood lumber, 25% on upholstered wood furniture rising to 30% on Jan. 1, 2026, and 25% on kitchen cabinets and vanities rising to 50% on Jan. 1, 2026.
- The tariffs apply to entries for consumption on or after 12:01 a.m. EDT on Oct. 14, 2025, and are in addition to other trade remedies unless specifically excluded.
- Preferential caps apply to close partners, with UK shipments limited to 10% and EU and Japan subject to a combined ceiling of 15% inclusive of normal duties.
- Stacking rules exclude overlap with certain IEEPA and auto tariffs, while duty drawback remains available and FTZ admissions must use privileged foreign status.
- Canadian softwood lumber will face roughly 45.19% combined duties when the new 10% rate stacks on existing AD/CVD measures, and industry analysts warn higher costs for construction and hospitality procurement.