White House provides further details on upholstery tariffs

25% tariff on imported sofas, chairs and sectionals takes effect Oct. 14, rises to 30% Jan. 1, 2026

WASHINGTON — On Monday, the White House issued further details that spell out which imported upholstery products will face tariffs and when those tariffs take effect.

According to the Sept. 29 document, 25% tariffs would take effect starting Oct. 14 and increase to 30% Jan. 1, 2026. This would impact upholstered seating including sofas, upholstered chairs and sectionals falling under HTSUS codes 9401.61.4011, 9401.61.4031, 9401.61.6011 and 9401.61.6031.

However, these rates would not apply to products imported from the United Kingdom, Japan and member countries of the European Union. These countries are Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia (Czech Republic), Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.

Tariffs on products imported from the United Kingdom would not exceed 10%, and tariffs on products from Japan and member countries of the European Union would not exceed 15%, according to the document.

It also states that the upholstered products identified by the HTSUS codes would not be subject to separate country tariff rates set through executive order on April 2 aimed at reducing trade deficits, later updated in a July 31 executive order. Nor would they be subject to tariffs on India established through an Aug. 6 executive order addressing “threats” to the U.S. by Russia.

They also would not be subject to tariffs set through a July 30 executive order addressing “threats” to the U.S. by Brazil.

However customs experts told Home News Now that the tariffs do stack on top of the 20% IEEPA/fentanyl tariff that applies to China.

They also would be in addition to any other existing duties, taxes, fees, exactions and charges applicable to such imported wood products, including prior 25% or 7.5% 301 tariffs on China dating back to the first Trump administration.

The document also addresses imports of kitchen cabinets and vanities as well as parts imported for use in these types of products. They would be subject to a 25% tariff effective Oct. 14, which would increase to 50% Jan. 1, 2026.

The same tariff guidelines noted above that apply to upholstery also would apply to kitchen cabinets and vanities.

A 10% tariff also has been imposed on timber and softwood lumber imports, a move that the National Association of Home Builders said will increase the cost of new housing.

The tariffs are in response to an investigation of imports of timber, lumber and their derivative products under section 232 of the Trade Expansion Act of 1962. They aim to address perceived national security issues related to imports and the impact they have had on domestic manufacturing.

“Based on the facts considered in that investigation, the Secretary (of Commerce Howard Lutnick) found and advised me of his opinion that wood products are being imported into the United States in such quantities and under such circumstances as to threaten to impair the national security of the United States and provided recommendations for action under section 232 to adjust the imports of wood products so that such imports will not threaten to impair the national security of the United States,” the president said in the Sept. 29 proclamation outlining details of the tariffs.

“The secretary found that present quantities and circumstances of wood product imports are weakening our economy, resulting in the persistent threats of closures of wood mills and disruptions of wood product supply chains, among other things, and diminishing the utilization of production capacity of our domestic wood industry,” the president’s statement continued. “Because of the state of the United States wood industry, the United States may be unable to meet demands for wood products that are crucial to the national defense and critical infrastructure.”

The president also directed Lutnick to continue to monitor imports of these products to determine whether further action is necessary. This includes providing an update to the president by Oct. 1, 2026, on imports of these products along with the state of the domestic industry, “so that the president may determine whether imposing an additional duty on imports of hardwood timber or lumber, such as the phased import duty recommended by the July 1, 2025, report, as well as any additional duties on derivatives of such products, is warranted to address a threat to national security. The secretary shall also inform the president of any circumstance that, in the secretary’s opinion, might indicate that the increase in duty rate provided for in this proclamation is no longer necessary.”

In a move that opens the door for future tariffs, Lutnick has been directed to establish a process for including “additional wood products within the scope of the tariffs described in this proclamation.”

“The secretary may add additional wood products within the scope of the tariffs described in this proclamation if, after considering the information from his monitoring of wood product imports with respect to the national security, any factor the secretary deems appropriate, among other relevant information or considerations, the secretary determines that inclusion of the additional wood product will reduce or eliminate the national security threat found in this proclamation and is consistent with the purpose of this proclamation.”

It also noted that the process could include “receiving requests or information from domestic producers of wood products or other interested entities or individuals.”