9903.76.01 Softwood Timber 232: Rate, Scope, and Stacking

Key Points

• HTS 9903.76.01 imposes an additional 10% duty on softwood timber and lumber products enumerated in subdivision (b) of U.S. note 37 of Chapter 99, effective October 14, 2025, with no announced end date as of August 15, 2026.
• The rate is structured as the duty provided in the applicable Chapter 1-97 subheading, plus 10%, meaning it stacks on top of whatever base rate already applies to the commodity.
• Fifteen specific HTSUS subheadings are covered, spanning raw softwood logs, sawn lumber, railway sleepers, and related wood products in Chapter 44.
• This is a Section 232 national-security action; the legal authority is U.S. note 37 of the HTSUS Chapter 99 subchapter, subdivision (b).
• The Chapter 99 code 9903.76.01 must appear as a secondary line alongside the standard Chapter 44 classification on every covered entry.

On this page

1. What 9903.76.01 is and why it matters
2. Covered products and HTSUS subheadings
3. Rate structure and how stacking works
4. Effective date and current status
5. How 9903.76.01 appears on a customs entry
6. What importers should do
7. Key references

HTS 9903.76.01 is a Section 232 Chapter 99 overlay code that adds a 10% duty to softwood timber and lumber products enumerated in U.S. note 37(b) of the HTSUS. It applies to fifteen specific Chapter 44 subheadings and has been in effect since October 14, 2025, with no announced end date as of August 15, 2026. Any importer whose goods classify under one of those fifteen subheadings must report 9903.76.01 as a secondary HTS line and pay the additional 10% on top of the otherwise-applicable general-column rate.

The links in this article go to the primary documents: the official tariff schedule pages, CBP guidance, and government reference sites themselves. Read the source.

What 9903.76.01 is and why it matters

Section 232 of the Trade Expansion Act authorizes the President to adjust imports that threaten national security. The softwood timber and lumber program is one of the more recent extensions of that authority, administered through U.S. note 37 of the Chapter 99 subchapter of the Harmonized Tariff Schedule of the United States (HTSUS). Subdivision (b) of that note enumerates specific softwood timber and lumber subheadings subject to the additional 10% duty, and 9903.76.01 is the Chapter 99 code that captures them.

Unlike some Section 232 actions that target particular countries, the facts block for this code does not identify any country-specific exclusions or caps for 9903.76.01. If your goods classify under one of the fifteen covered subheadings, verify current country-specific treatment directly in the HTSUS or with a licensed customs broker, because country-deal provisions exist elsewhere within U.S. note 37 and are not stated in the scope of this particular code.

For context on how Section 232 has expanded into other product sectors, see our article on Section 232 Expands to Copper; UK Pharma Tariffs Drop to Zero.

Covered products and HTSUS subheadings

The official heading text for 9903.76.01 reads: "Softwood timber and lumber products provided for in subdivision (b) of U.S. note 37 of this subchapter." As of August 15, 2026, fifteen subheadings fall within that scope, all effective October 14, 2025:

• 44031100 - Softwood coniferous wood in the rough
• 44032101 - Softwood wood, coniferous, pine
• 44032201 - Softwood wood, coniferous, fir/spruce
• 44032301 - Softwood wood, coniferous, other spruce
• 44032401 - Softwood wood, coniferous, other
• 44032501 - Softwood wood, coniferous, additional species
• 44032601 - Softwood wood, coniferous, further species
• 44039901 - Other wood in the rough, not treated
• 44061100 - Railway or tramway sleepers (cross-ties) of wood, not impregnated, coniferous
• 44069100 - Railway or tramway sleepers (cross-ties) of wood, not impregnated, other
• 44071100 - Wood sawn or chipped lengthwise, pine, thickness exceeding 6 mm
• 44071200 - Wood sawn or chipped lengthwise, fir, thickness exceeding 6 mm
• 44071300 - Wood sawn or chipped lengthwise, other spruce species
• 44071400 - Wood sawn or chipped lengthwise, additional coniferous species
• 44071900 - Wood sawn or chipped lengthwise, other coniferous

All fifteen subheadings carry an effective start date of October 14, 2025, with no announced end date as of August 15, 2026. Confirm the current full text of each subheading and any amendments at hts.usitc.gov before filing.

Rate structure and how stacking works

The HTSUS general-column rate for 9903.76.01 is: the duty provided in the applicable subheading + 10%. That formulation means the 10% is additive, not substitutive. Whatever rate already applies to the Chapter 44 subheading under the general column continues to apply, and then 10% more is assessed on top of it.

A practical stacking example

Suppose a Chapter 44 subheading carries a general-column rate of 0% (free). The total duty under 9903.76.01 would be 0% + 10% = 10%. If the base rate were, say, a non-zero figure, the total would be that rate plus 10%. Because many Chapter 44 softwood subheadings carry low or zero MFN rates, the 10% Section 232 adder often represents the entirety of the duty burden on a shipment, but you must verify the actual base rate for your specific subheading using the current HTSUS.

Interaction with other tariff provisions

Section 232 duties generally stack alongside other special-program duties. If your goods are also subject to antidumping or countervailing duties, or other Section 232 or Section 301 measures, those obligations accumulate independently. The facts block for 9903.76.01 does not describe any offsets, caps, or exclusions applicable to this code specifically. Confirm whether any other Chapter 99 codes apply to your shipment before filing. Our duty calculator can help you model the combined duty bill for a given subheading.

Effective date and current status

All fifteen covered subheadings became subject to 9903.76.01 on October 14, 2025. As of August 15, 2026, the measure remains in force with no announced expiration or sunset date. There is no retroactive period described in the facts block, and no end date has been published. Monitor the HTSUS and Federal Register for any amendments, exclusions, or country-specific modifications, as Section 232 programs have historically been revised by subsequent proclamations or executive orders.

How 9903.76.01 appears on a customs entry

Chapter 99 codes function as overlay or secondary lines on a CBP entry. On a standard entry summary (CBP Form 7501), you will list the Chapter 44 classification (for example, 44071100) as the primary HTS line, and then 9903.76.01 as an additional HTS line on the same entry. The additional 10% duty is assessed against the value reported on the Chapter 44 line.

Failure to report the Chapter 99 secondary line will result in underpayment of duties and may trigger a CBP formal demand or penalty action. If you have already filed entries for covered goods with an entry date on or after October 14, 2025, and did not report 9903.76.01, consult your customs broker about whether a post-summary correction or prior disclosure is appropriate. CBP guidance on entry corrections is available at cbp.gov.

For broader context on how Chapter 99 overlay codes work across the tariff schedule in 2026, see our 2026 tariff code overview.

What importers should do

• Audit your Chapter 44 classifications. Cross-check every softwood timber or lumber subheading you import against the fifteen subheadings listed above. If any match, 9903.76.01 must appear as a secondary line on your entries dated October 14, 2025, or later.
• Recalculate your duty exposure. Add 10% to the base rate for each affected subheading to determine the correct total duty rate. Use the current HTSUS at hts.usitc.gov to confirm the base rate, and model total landed costs with our duty calculator.
• Review past entries for corrections. If entries filed on or after October 14, 2025, omitted 9903.76.01, work with your broker to assess post-summary correction options through CBP.
• Monitor for changes. Section 232 timber programs may be modified by proclamation, executive order, or bilateral deal. Subscribe to Federal Register notices at federalregister.gov and check the HTSUS for amendments affecting U.S. note 37.

Key references

• HTSUS Chapter 99, U.S. note 37 - Official text of the Section 232 timber and lumber program, including subdivision (b) enumerating covered subheadings
• HTSUS subheadings 4403.xx through 4407.xx - Base classification and rates for the Chapter 44 softwood timber and lumber subheadings covered by 9903.76.01
• Federal Register - Source for proclamations, executive orders, and notices establishing or amending Section 232 timber duties
• U.S. Customs and Border Protection (CBP) - Entry procedures, post-summary corrections, and CSMS messages on Chapter 99 overlay reporting
• White House proclamations - Presidential actions establishing Section 232 national-security tariff measures