This is a description of what applies, at what rate, from what date, with the official document behind each one. It takes no position on whether any measure is right, and it makes no prediction about what happens next. Rates change. The reviewed date at the top of this post is the day every figure below was read.
Four separate systems, not one
A cabinet shop is affected by four distinct things, and they are often confused with each other.
Section 232 duties on wood products, imposed by presidential proclamation. Section 338 duties on certain Canadian goods, imposed by three further proclamations. Canada's counter-tariffs, imposed by order in council. And antidumping and countervailing duties, which are set case by case by trade agencies rather than by any of the above. A single shipment can be hit by more than one, and they stack unless a document says otherwise.
A fifth system was removed this year. On 20 February 2026 the Supreme Court held in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act "does not authorize the President to impose tariffs" 4. That holding concerns IEEPA. The measures below rest on different statutes and were not before the Court.
Section 232: wood products entering the United States
Proclamation 10976 of 29 September 2025 set three rates on goods entered for consumption on or after 12:01 a.m. eastern daylight time on 14 October 2025 1:
- softwood timber and lumber, 10 percent ad valorem
- certain upholstered wooden products, 25 percent ad valorem
- kitchen cabinets and vanities, 25 percent ad valorem, and the proclamation states this "shall apply to completed kitchen cabinets and vanities as well as parts imported for use in kitchen cabinets and vanities"
Country caps apply. The tariff on wood products from the United Kingdom "shall not exceed 10 percent", and for the European Union and Japan the tariff when added to the ordinary Column 1 rate must not exceed 15 percent 1.
The proclamation originally scheduled increases for 1 January 2026, to 30 percent on upholstered products and 50 percent on cabinets and vanities. Proclamation 11000 of 31 December 2025 amended that clause so the increases take effect on 1 January 2027 instead 3. The 25 percent rates continue in the meantime.
Hardwood timber and lumber are not covered by the 232 wood action. The proclamation directs the Secretary of Commerce to provide an update by 1 October 2026 on hardwood imports so the President may determine whether an additional duty is warranted 1. That report is pending as of the date of this post, and this post makes no guess about it.
How Section 232 is collected
Customs and Border Protection assigns the duty through Chapter 99 headings: 9903.76.01 for softwood timber and lumber at 10 percent, 9903.76.02 for upholstered wooden furniture at 25 percent, 9903.76.03 for completed kitchen cabinets and vanities and their parts at 25 percent, and 9903.76.04 at 0 percent for listed products other than completed cabinets and vanities. The UK, Japan and EU caps sit in 9903.76.20, .21 and .22 2.
A good provided for under those headings is exempt from the IEEPA tariffs listed in the same guidance, and CBP set out which Chapter 99 codes declare each exemption 2. Goods admitted to a US foreign trade zone after the effective date may only be admitted as privileged foreign status unless they qualify for domestic status 1,2.
Section 338: certain Canadian goods entering the United States
Three proclamations of 20 July 2026 impose an additional 50 percent ad valorem duty on listed products of Canada. After a short suspension, the duties applied to goods entered for consumption on or after 12:01 a.m. eastern standard time on 22 August 2026, under HTSUS headings 9903.03.12 through 9903.03.14 5.
What matters for a cabinet shop is which lines are on the list. The 50 percent block includes Chapter 44 classifications covering particleboard, MDF, plywood and veneered panels, laminated veneer lumber, blockboard, and certain builders' joinery, along with Chapter 94 lines for furniture parts and luminaires 6.
There is a carve-out. Heading 9903.03.15 carries a 0 percent rate and provides that the additional duties do not apply to, among other things, "wood products provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, 9903.76.22, 9903.76.23 and 9903.76.24" 6. So a good already carrying the Section 232 wood duty is not also charged the 50 percent. Which heading a specific panel falls under is a classification question, and a broker should confirm it line by line rather than by product category.
Base metal mountings and fittings suitable for furniture, which is where cabinet hinges and drawer slides are classified, are not in the 50 percent block 6. The additional duties are eligible for drawback, and goods entered under most Chapter 98 provisions are excluded 5.
Canada's counter-tariffs: US goods entering Canada
The Department of Finance published the list of US products subject to counter-tariffs effective 8 September 2026, at rates of 15, 25 and 50 percent, with each product's rate matched to the US rate on the same goods 7.
Lines that matter to a cabinet shop, with the published rate:
| Goods | HS | Rate |
|---|---|---|
| Softwood lumber, pine, fir and spruce, S-P-F, Hem-fir and other coniferous | 4407.11 to 4407.19 | 25% |
| Plywood, veneered panels, LVL, blockboard | 4412 (all listed subheadings) | 50% |
| Hinges, base metal | 8302.10 | 25% |
| Other mountings and fittings suitable for furniture | 8302.42, 8302.49 | 25% |
| Wooden furniture of a kind used in the kitchen | 9403.40 | 25% |
| Furniture parts of wood | 9403.91 | 25% |
| Luminaires and lighting fittings, listed lines | 9405.11, 9405.42 | 50% |
MDF and particleboard, which are classified in headings 4411 and 4410, do not appear on the list read on 19 September 2026 7.
Two qualifications carry real weight. The tariffs apply only to goods that originate in the US, meaning goods eligible to be marked as a good of the US under the CUSMA marking regulations, and goods in transit on the effective date are exempt 7. Brand is not origin. An Austrian or German hinge shipped to you through a US warehouse is not a US-origin good, and a slide made in a US plant is, whoever sells it. The invoice and the origin declaration decide it.
Antidumping and countervailing duties
These are separate from the tariffs above and stack on top of them.
On Canadian softwood lumber, the rates from the sixth administrative review remain the ones in force. Global Affairs Canada records the amended final antidumping results of 11 September 2025 at 35.47 percent for Canfor, with a 47.59 percent combined rate, and 20.53 percent for non-selected respondents, and the countervailing final results of 8 August 2025 at 12.12 percent for Canfor, 16.82 percent for West Fraser and 14.63 percent for all others. Post-preliminary results in the seventh review, published 30 June 2026, showed a combined all-others rate of 25.18 percent, which does not take effect 8.
On hardwood and decorative plywood, the US Department of Commerce announced final affirmative determinations on 16 July 2026: a 187.27 percent dumping margin for China with a 185.96 percent cash deposit rate, 90.12 percent for Vietnam, and Indonesian rates from 15.40 to 84.94 percent with an all-others rate of 18.10 percent. Final countervailing rates were 88.96 percent for China, 47.68 percent for all other Vietnamese exporters and 40.87 percent for all other Indonesian exporters 9.
Canada is running its own case. The CBSA made preliminary determinations on decorative and other non-structural plywood from China on 24 August 2026, and provisional duties became payable on goods released that day or later. Exporters without a specific rate pay 227.5 percent of export price. The CBSA final determination is due 23 November 2026 and the Tribunal's finding is expected 22 December 2026 10. The CBSA maintains a running list of measures in force 12.
What a small shop can practically do
Ask for origin in writing. Under CUSMA the certification of origin has no prescribed form, may be completed by the exporter, producer or importer, uses the minimum data elements in Annex 5-A, and can cover a blanket period of up to twelve months 11. A blanket certification from a supplier you buy from every month is one email that settles the question for a year.
Get the HS classification of the things you buy most. The difference between 4411 and 4412 is the difference between a line that is on Canada's counter-tariff list and one that is not 7. You do not need to classify goods yourself. You need to know the code your supplier uses.
Put a validity window on every quote. One scheduled change already has a date on it: the Section 232 increases to 30 and 50 percent take effect 1 January 2027 3. A quote with no expiry is a promise about a future you do not control.
Write a pass-through clause and show it to the client before they sign, not after. Say what triggers it, how it is calculated, and what proof you will show. A clause that surfaces only when you invoice reads as a surprise.
What this means for a two-person shop
You are unlikely to be the importer of record. Your exposure arrives as a supplier price increase, usually with little notice and no breakdown.
So the useful work is upstream. Know which of your top ten purchase lines cross a border and in which direction. Hold a current origin certification for each one. Quote with an expiry. Keep the invoice that shows the increase, because a pass-through clause you cannot evidence is a conversation you will lose.
This changes
Duty rates are revised on administrative review, proclamations are amended, and cases close. Three dates are already on the calendar: the Commerce report on hardwood due 1 October 2026 1, the CBSA final determination on plywood due 23 November 2026 10, and the Section 232 increases scheduled for 1 January 2027 3. Check the primary sources listed below before relying on any figure here.