Kitchen cabinet and vanity tariffs are set to double to 50% on Jan. 1, with upholstered furniture rising to 30%
A one-year delay of the Section 232 wood products increases ends Dec. 31 unless more countries reach agreements. Procurement teams buying furniture, fixtures and cabinetry for 2027 projects should price the higher rates now.
Article summary
- Why it matters: Furniture, cabinetry and fixtures show up in facilities, construction, hospitality and retail fit-out budgets. A scheduled jump from 25% to 50% on imported kitchen cabinets and vanities, and to 30% on upholstered wooden furniture, would raise landed cost sharply for projects delivering in 2027. Orders placed now for delivery next year will land under the higher rates.
- What to do first: Classify every wood product SKU. Confirm which products fall under the cabinet, vanity or upholstered furniture provisions.
- Re-price 2027 deliveries. Use the scheduled rates for anything entering after Dec. 31.
- 50%
- kitchen cabinet and vanity tariff from Jan. 1, 2027, up from 25%
- 30%
- upholstered wooden furniture tariff from Jan. 1, 2027, up from 25%
- 10%
- softwood timber and lumber tariff, unchanged
- Dec. 31, 2025
- proclamation that delayed the increases by one year
On this page
The details
Section 232 tariffs on wood products took effect Oct. 14, 2025, under Proclamation 10976. They set:
| Product | Rate through Dec. 31, 2026 | Scheduled from Jan. 1, 2027 |
|---|---|---|
| Softwood timber and lumber | about 10% | No change announced |
| Upholstered wooden furniture | 25% | 30% |
| Kitchen cabinets and vanities | 25% | 50% |
The increases were originally due on Jan. 1, 2026. A proclamation issued Dec. 31, 2025 delayed them by one year, citing “productive negotiations of agreements with multiple countries,” according to a Troutman Pepper Locke analysis. It left room for different treatment for countries that reach agreements addressing the national security concern. The delay did not reduce current rates.
How the rates were set. The underlying action, Proclamation 10976, was signed Sept. 29, 2025 after a Section 232 investigation into timber, lumber and wood products, according to KPMG. It imposed 10% on certain softwood timber and lumber, 25% on certain upholstered wooden products and 25% on kitchen cabinets and vanities, with the higher rates originally scheduled for Jan. 1, 2026. The White House posted the delay on Dec. 31, 2025, and the 25% rates have stayed in place since.
Why the delay may or may not repeat. The administration tied the postponement to “productive negotiations of agreements with multiple countries.” That suggests any further relief is more likely to come through country agreements, with different rates by origin, than through a blanket delay. Importers should track which supplier countries reach agreements before year-end.
What’s covered. The tariffs apply to specific product descriptions in the proclamation’s annex, not to all wood products. Confirm classifications for each cabinet, vanity and upholstered item with your customs broker; finished furniture that isn’t upholstered, for example, may be treated differently.
What it means for landed cost
For a cabinet order with a $200,000 customs value, the duty would rise from $50,000 at 25% to $100,000 at 50%, before freight and normal duties, by our calculation. For $200,000 of upholstered furniture, it would rise from $50,000 to $60,000.
Pull forward or wait? A break-even example
Entering goods before Jan. 1 saves the difference between the current and scheduled rates, but you pay to hold the stock. For the $200,000 cabinet order above, entering early saves $50,000 in duty. Against that:
| Months the stock sits before you need it | Holding cost at 1.5% a month (example) | Net saving from entering early |
|---|---|---|
| 3 | $9,000 | $41,000 |
| 6 | $18,000 | $32,000 |
| 12 | $36,000 | $14,000 |
The 1.5% monthly holding rate is an illustrative assumption covering storage, capital and handling; use your own figure. These are our calculations. For cabinets, pulling forward pays in most cases where you have the space and the cash. For upholstered furniture, where the saving is only five points, it rarely pays to hold stock for more than a few months.
Imported versus domestic: where the break-even moves
At 25%, an imported cabinet with a $100 customs value costs $125 plus freight and any other duties. At 50%, the same cabinet costs $150. A U.S.-made cabinet quoted at up to about $150, delivered on comparable terms, is now competitive before freight differences, by our calculation. Many buyers who ruled out domestic cabinetry on price should re-quote it for 2027 projects, and check domestic lead times and capacity before committing.
Selling into Europe? EU deforestation rules take effect Dec. 30, 2026 and cover wood products, so companies that both import into the U.S. and export to the EU face two sets of documentation requirements at the same time. See our EUDR coverage.
Who is most exposed
| Buyer | Exposure | Our read |
|---|---|---|
| Construction and multifamily developers | Imported cabinets and vanities | Largest effect; price 2027 projects at 50% |
| Hospitality and senior living | Upholstered furniture | Moderate increase |
| Retail and office fit-out | Mixed furniture and fixtures | Check each item’s classification |
| Distributors and retailers | Inventory timing | Decide whether to pull forward imports before Jan. 1 |
What procurement teams should do
- Classify every wood product SKU. Confirm which products fall under the cabinet, vanity or upholstered furniture provisions.
- Re-price 2027 deliveries. Use the scheduled rates for anything entering after Dec. 31.
- Weigh pulling forward imports. Entering goods before Jan. 1 locks in 25%, but adds inventory cost and storage.
- Ask domestic suppliers for quotes. U.S.-made cabinets avoid the tariff and may be competitive at a 50% rate.
- Add tariff change clauses to project contracts so increases are shared or passed through transparently.
Questions to ask your furniture and cabinet suppliers
- Which of the products you sell us are classified as kitchen cabinets, vanities or upholstered wooden furniture under the proclamation?
- What is the country of origin for each, and could origin change if a country reaches an agreement with the U.S.?
- How will your price change on Jan. 1, and will you show the duty separately from the product price?
- Can you ship 2027 project orders before year-end, and at what storage cost?
- Do you have a U.S.-made or alternative-origin option, and what are its lead times?
What to watch next
- Country agreements announced before Jan. 1 that could change rates by origin.
- Another delay, which the administration has used once already.
- Lumber prices, which our Cost Pressure Monitor tracks monthly.
The bigger picture
Section 232 has become the main vehicle for product-specific tariffs, with scheduled step-ups and country deals that change the math. See our Section 232 guide for every current action.
Questions procurement teams are asking
What are the Section 232 tariffs on furniture and cabinets?
Since Oct. 14, 2025, upholstered wooden furniture, kitchen cabinets and vanities carry 25%, and softwood timber and lumber about 10%. On Jan. 1, 2027, upholstered furniture is scheduled to rise to 30% and cabinets and vanities to 50%.
Can the January 2027 increases be avoided?
The proclamation allows for different treatment for countries that reach agreements addressing the national security concern. Monitor announcements for your supplier countries.
Should we import kitchen cabinets before January 1, 2027?
If you have the space and cash, entering cabinets before Jan. 1 saves 25 points of duty. On a $200,000 order that is $50,000, which outweighs holding costs for up to about a year at a 1.5% monthly holding rate, by our calculation.
Are U.S.-made cabinets competitive with imports at a 50% tariff?
At a 50% duty, an imported cabinet with a $100 customs value costs $150 plus freight. Domestic cabinets quoted up to about that level are competitive, by our calculation, so 2027 projects are worth re-quoting with domestic suppliers.
How we reported this
This analysis draws on 2 sources, listed below, and reflects figures as reported on October 9, 2026. The sections on why it matters and what procurement teams should do are Procurement Signal analysis. It is not legal or financial advice. See our editorial standards.
