CSMS 66492057·Trade policy·October 10, 2025·View on csms.cbp.gov ↗

GUIDANCE: Section 232 Import Duties on Timber, Lumber, and their Derivative Products

Plain-English explanation

CSMS 66492057 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (trade policy), published on October 10, 2025. It carries the official CBP guidance brokers and importers must follow for the topic — "GUIDANCE: Section 232 Import Duties on Timber, Lumber, and their Derivative Products". CSMS messages are the operational layer between Commerce determinations and at-the-border collections: when Commerce publishes a new rate, scope ruling, or instruction, CBP turns it into a CSMS that ACE/ACS systems and brokers act on.

Message body

Full text as published by U.S. Customs and Border Protection

CSMS # 66492057 - GUIDANCE: Section 232 Import Duties on Timber, Lumber, and their Derivative Products U.S. Customs and Border Protection sent this bulletin at 10/10/2025 02:30 PM EDT Cargo Systems Messaging Service CSMS # 66492057 - GUIDANCE: Section 232 Import Duties on Timber, Lumber, and their Derivative Products The purpose of this message is to provide guidance on the implementation of Proclamation 10976, “Adjusting Imports of Timber, Lumber, and Their Derivative Products into the United States,” (September 29, 2025). See 90 FR 48127 . BACKGROUND Proclamation 10976 imposes ad valorem duties pursuant to Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862), imposing ad valorem duties ranging between 10 percent and 25 percent on imports of softwood lumber, upholstered wooden furniture products, and completed kitchen cabinets/vanities and parts. GUIDANCE This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) of merchandise subject to tariffs imposed by Proclamation 10976. The additional duties are effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on October 14, 2025. Softwood Timber and Lumber 9903.76.01: Applies to imports of softwood timber and lumber products from all countries classified under the following Harmonized Tariff Schedule of the United States (HTSUS) provisions: 4403.11.00 4403.23.01 4403.26.01 4406.91.00 4407.13.00 4403.21.01 4403.24.01 4403.99.01 4407.11.00 4407.14.00 4403.22.01 4403.25.01 4406.11.00 4407.12.00 4407.19.00 10 percent additional ad valorem rate of duty. Upholstered Wooden Furniture Products from All Countries other than the United Kingdom, Japan, and Member Countries of the European Union 9903.76.02: Applies to imports of upholstered wooden furniture products from all countries except the United Kingdom, member countries of the European Union, and Japan, classified under the following HTSUS provisions: 9401.61.4011 9401.61.4031 9401.61.6011 9401.61.6031 25 percent additional ad valorem rate of duty Completed Kitchen Cabinets and Vanities and Parts from All Countries other than the United Kingdom, Japan, and Member Countries of the European Union 9903.76.03: Applies to imports of completed kitchen cabinets and vanities and their parts from all countries except the United Kingdom, member countries of the European Union, and Japan, classified under the following HTSUS provisions: 9403.40.9060 9403.60.8093 9403.91.0080 25 percent additional ad valorem rate of duty Other Than Completed Kitchen Cabinets and Vanities and Their Parts from All Countries 9903.76.04: Applies to imports of products other than completed kitchen cabinets and vanities and their parts from all countries classified under the following HTSUS provisions: 9403.40.9060 9403.60.8093 9403.91.0080 0 percent additional ad valorem rate of duty Upholstered Wooden Furniture Products; and Completed Kitchen Cabinets and Vanities, and Their Parts from the United Kingdom, Japan, and Member Countries of the European Union 9903.76.20: Applies to imports of upholstered wooden furniture products and completed kitchen cabinets and vanities and their parts from the United Kingdom classified under the following HTSUS provisions: 9401.61.4011 9401.61.4031 9401.61.6011 9401.61.6031 9403.40.9060 9403.60.8093 9403.91.0080 10 percent additional ad valorem rate of duty 9903.76.21: Applies to imports of upholstered wooden furniture products and completed kitchen cabinets and vanities and their parts from Japan classified under the following HTSUS provisions: 9401.61.4011 9401.61.4031 9401.61.6011 9401.61.6031 9403.40.9060 9403.60.8093 9403.91.0080 15 percent additional ad valorem rate of duty 9903.76.22: Applies to imports of upholstered wooden furniture products and completed kitchen cabinets and vanities and their parts from member countries of the European Union classified under the following HTSUS provisions: 9401.61.4011 9401.61.4031 9401.61.6011 9401.61.6031 9403.40.9060 9403.60.8093 9403.91.0080 15 percent additional ad valorem rate of duty Exemption for Goods Subject to Section 232 Duties on Automobiles and Automobile Parts If an imported good is subject to both the Section 232 duties on automobiles and automobile parts under Proclamation 10908, as amended, and the Section 232 duties on timber, lumber, and their derivative products under Proclamation 10976, then the Section 232 duties on timber, lumber, and their derivative products under Proclamation 10976 are not applicable. IEEPA Tariff Exceptions If an imported good is subject to the Section 232 duties on timber, lumber, and their derivative products under Proclamation 10976, provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, or 9903.76.22, then the additional tariffs imposed by the following Executive Orders (EO) pursuant to the International Emergency Economic Powers Act (IEEPA) do not apply to such imported product: Additional tariff on products of Canada, pursuant to EO 14193 of February 1, 2025, Imposing Duties to Address the Flow of Illicit Drugs Across Our Northern Border, as amended (“IEEPA Canada tariffs”) Additional tariff on products of Mexico, pursuant to EO 14194 of February 1, 2025, Imposing Duties To Address the Situation at Our Southern Border, as amended (“IEEPA Mexico tariffs”) Additional Reciprocal tariffs, pursuant to EO 14257, as amended (“IEEPA Reciprocal tariffs”) Additional tariffs on product of Brazil, pursuant to EO 14323 (“IEEPA Brazil tariff”) Additional tariff on products of India, pursuant to EO 14329 (“IEEPA Russian Oil/India tariff”) No additional Chapter 99 HTSUS provision is needed for the duty exemption for products of Canada or Mexico that are provided in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, or 9903.76.22 from IEEPA Canada tariffs in headings 9903.01.10 and 9903.01.13 or IEEPA Mexico tariffs in headings 9903.01.01 and 9903.01.05. To declare products provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, or 9903.76.22 exempt from other tariffs, use: Heading 9903.01.33 for the exemption from the IEEPA Reciprocal tariffs in headings 9903.01.25 and 9903.02.02-9903.02.73. Heading 9903.01.83 for the exemption from the IEEPA Brazil tariff in heading 9903.01.77. Heading 9903.01.87 for the exemption from the IEEPA Russian Oil/India tariff in heading 9903.01.84. Removal of Certain Products from Reciprocal Tariff Exception Proclamation 10976 modified the list of products that are excepted from the IEEPA Reciprocal tariffs, as provided in Annex II of EO 14257, as amended, and heading 9903.01.32 (the “Annex II Reciprocal exceptions”). As provided in heading 9903.01.32, the list of Annex II Reciprocal exceptions includes all products classified in the subheadings of the HTSUS that are specified in subdivision (v)(iii) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS. Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on October 14, 2025, 158 Chapter 44 subheadings are removed from the list of Annex II Reciprocal exceptions and will be subject to Reciprocal tariffs. DRAWBACK Drawback continues to be available, in accordance with applicable regulations in 19 C.F.R. part 190, for eligible claims with respect to the duties imposed pursuant to Proclamation 10976. FOREIGN TRADE ZONE Any imports of goods subject to the duties imposed by Proclamation 10976, except those eligible for admission under "domestic status" as defined in 19 CFR 146.43, that are admitted into a U.S. foreign trade zone on or after the effective date of October 14, 2025, must be admitted as "privileged foreign status" as defined in 19 CFR 146.41, and will be subject upon entry for consumption to any ad valorem rates of duty related to the classification under the applicable HTSUS subheading. Questions from the importing community concerning ACE entry rejections involving timber and lumber products should be referred to their CBP Client Representative. For questions regarding our Trade Remedy programs, please visit our cbp.gov webpage at https://www.cbp.gov/trade/programs-administration/trade-remedies or contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov . If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk. Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page . You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com . This service is provided to you at no charge by U.S. Customs and Border Protection . Privacy Policy | GovDelivery is providing this information on behalf of U.S. Department of Homeland Security, and may not use the information for any other purposes. Powered by Privacy Policy | Cookie Statement | Help

Frequently asked questions

What is CSMS 66492057?

CSMS 66492057 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "GUIDANCE: Section 232 Import Duties on Timber, Lumber, and their Derivative Products". CSMS bulletins are the operational instructions CBP issues to brokers, importers, and ACE filers covering rate changes, system updates, scope guidance, and other day-to-day customs-operations changes.

When was CSMS 66492057 published?

CBP published CSMS 66492057 on October 10, 2025. The bulletin's instructions are typically operative as of the publication date unless the body specifies a different effective date.

Is the CBP CSMS the legally binding instruction?

Yes — for at-the-border filing and entry collection. CSMS messages translate Commerce's Federal Register determinations into operational CBP instructions that ACE/ACS systems and brokers execute. The Federal Register notice is the underlying legal authority; the CSMS is the operational implementation. Both should be read together when reconciling a rate or scope change.

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