Section 232 of the Trade Expansion Act allows the US to impose tariffs on imports judged to affect national security. In 2025 the US used it for timber and lumber and for several furniture categories — a major change for an industry that had long enjoyed low duties.
Which products are in focus
- Upholstered wooden furniture — sofas, upholstered chairs and similar seats with wooden frames.
- Kitchen cabinets and bathroom vanities, including parts.
- Softwood timber and lumber.
The tariff rates and the timetable for increases have been set out in presidential proclamations and later adjusted. Check the current proclamation and CBP guidance for your HTS codes.
How Section 232 interacts with other duties
Goods subject to a Section 232 measure are generally handled under that measure rather than stacking every other additional duty on top — but base HTS duty and AD/CVD can still apply. The exact interaction is set out in CBP guidance and can change, so confirm it for each entry.
Impact on Vietnamese exporters
| Area | Effect | Response |
|---|---|---|
| Pricing | Landed cost of covered items rises | Re-quote DDP prices; separate covered and non-covered items |
| Product mix | Non-covered lines become relatively more competitive | Review upholstered vs non-upholstered designs |
| Contracts | Rates may change between order and shipment | Add tariff adjustment clauses; consider DDU for volatile items |
| Documentation | CBP may ask for product details to confirm coverage | Precise descriptions, photos, specifications |
Practical steps now
- Map every SKU to its HTS code and flag those covered by Section 232.
- Recalculate landed cost for covered items — see the worked example.
- Discuss with buyers whether DDP or DDU fits each product line.
US tariff measures have changed frequently since 2025. Figures in this article are illustrative; always confirm the rates in force on the date of import for your exact HTS code before quoting a customer.
We track tariff updates for furniture on the Vietnam–US lane. Ask us to review your product list.