Troutman Pepper Locke | White House Delays Planned Tariff Increases on Wood Products

On December 31, 2025, President Donald Trump issued a proclamation (the amendment), delaying the increase in tariffs for certain finished wood products until January 1, 2027. The amendment modifies Proclamation 10976, which imposed tariffs under Section 232 of the Trade Expansion Act on certain imports of timber, lumber, and derivative wood products (Section 232 wood tariffs). The original action established additional duties on softwood timber and lumber, upholstered wooden furniture, and kitchen cabinets and vanities, and it scheduled significant rate increases for certain finished products beginning January 1, 2026. We discuss this action in detail here. The amendment revises the earlier proclamation by delaying the increase in tariffs by one year for upholstered wooden furniture and kitchen cabinets and vanities.

In the wake of the amendment, the current Section 232 wood tariff rates — generally a 10% duty on softwood timber and lumber and 25% on covered upholstered furniture and kitchen cabinets and vanities — remain in place through the end of 2026, rather than rising to 30% for upholstered furniture and 50% for kitchen cabinets and vanities in 2026.

Negotiations With Foreign Trade Partners

The amendment cites “productive negotiations of agreements with multiple countries” on national security concerns around wood product imports as the basis for the delay, and it leaves room for future exemptions if the U.S. reaches agreements that address the perceived national security threat.

What This Means for Importers and Exporters

For importers of covered finished wood products, the amendment provides short‑term relief but not a rollback of tariffs. Companies will continue to face the existing duty rates through 2026, which may ease immediate cost pressures compared to the steeper increases that were set to take effect in 2026.

Companies should closely monitor developments related to any agreements concluded with major U.S. trading partners, which could result in differentiated tariff treatment by origin.

For more information on this topic, please contact the authors:

• Daniel N. Anziska, Partner, TROUTMAN PEPPER LOCKE

• Ryan Last, Associate, TROUTMAN PEPPER LOCKE

•  Charlene C. Goldfield, Associate, TROUTMAN PEPPER LOCKE

Compliments of Troutman Pepper Locke – a President’s Circle Member of the EACCNY