9903.76.03 Kitchen Cabinets Section 232: Rate, Scope, and Stacking

Key Points

• HTS 9903.76.03 imposes an additional 25% duty on completed kitchen cabinets, vanities, and their parts under the Section 232 Softwood Timber program, on top of whatever rate applies in the underlying Chapter 1-97 subheading.
• Three underlying subheadings are covered: 9403.40.9060, 9403.60.8093, and 9403.91.0080, all effective October 14, 2025, with no announced end date as of August 16, 2026.
• The legal authority is U.S. note 37, subdivision (f) of the Chapter 99 subchapter, which defines the cabinet and vanity scope for this arm of the program.
• A companion code, 9903.76.04, exists for non-cabinet goods that share the same underlying subheadings; that code is filer-declared, not automatically applied, so correct classification on entry is the importer's responsibility.
• Because 9903.76.03 rides alongside the primary Chapter 1-97 line, every affected entry must carry both the substantive subheading and the Chapter 99 overlay code.

On this page

1. What 9903.76.03 is and which program created it
2. Covered products and HTS subheadings
3. The 25% additional duty and how it stacks
4. Effective date and announced duration
5. The 9903.76.04 filer-declared companion code
6. How the code appears on a CBP entry
7. What importers should do
8. Key references

HTS 9903.76.03 is the Chapter 99 overlay code that applies an additional 25% duty to completed kitchen cabinets, vanities, and parts of kitchen cabinets and vanities imported under the Section 232 Softwood Timber program. It applies to goods classifiable in three specific Chapter 94 subheadings effective October 14, 2025, with no announced end date. The links throughout this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What 9903.76.03 is and which program created it

The official HTSUS heading text for 9903.76.03 reads: "Completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities provided for in subdivision (f) of U.S. note 37 of this subchapter."

This code is one arm of the broader Section 232 Softwood Timber and Lumber program. Different arms of the program carry different rates and cover different product categories, from raw timber and lumber to upholstered furniture to cabinets. This article covers only the cabinet and vanity arm defined in U.S. note 37(f) of the HTSUS Chapter 99 subchapter. For the timber and lumber arm, see the companion article on 9903.76.01 Softwood Timber 232.

The program is a Section 232 action, meaning it rests on a national-security finding under the trade statute. The specific legal authority for this code is U.S. note 37 to Chapter 99 of the HTSUS. Confirm the full text of that note at hts.usitc.gov.

Covered products and HTS subheadings

Three Chapter 94 subheadings fall within the scope of 9903.76.03 as of August 16, 2026. All three became subject to this code on October 14, 2025:

• 9403.40.9060 - Kitchen cabinets, vanities, and their parts under U.S. note 37(f)
• 9403.60.8093 - Kitchen cabinets, vanities, and their parts under U.S. note 37(f)
• 9403.91.0080 - Kitchen cabinets, vanities, and their parts (parts subheading) under U.S. note 37(f)

The scope is defined by U.S. note 37(f). Goods must satisfy that note's product description to be properly claimed under 9903.76.03. If a product classified in one of these three subheadings does not meet the U.S. note 37(f) cabinet or vanity definition, it does not belong under 9903.76.03. Verify the exact note language in the current HTSUS at hts.usitc.gov.

The facts block contains no country-of-origin exclusions or deal caps specific to 9903.76.03. Confirm current country-specific treatment with a broker or in the HTSUS before filing.

The 25% additional duty and how it stacks

The HTSUS general column rate for 9903.76.03 is: "The duty provided in the applicable subheading + 25%."

That means the 25% is additive. The importer pays:

• The normal Column 1 general rate (or applicable preferential rate) on the Chapter 94 subheading, plus
• An additional 25% calculated on the same dutiable value

For example, if the underlying subheading carries a 2% general rate, the combined Chapter 232 burden would be 27% of the customs value for that line. Use the duty calculator to model the stacked rate for your specific shipment.

Note that customs value itself can be affected by related-party pricing and indirect payments. See the articles on indirect payment customs value and transfer pricing adjustment customs value if your transactions involve affiliated suppliers.

Effective date and announced duration

Coverage under 9903.76.03 begins October 14, 2025. There is no announced end date as of the August 16, 2026 facts date. The duty continues to apply until a subsequent proclamation, executive order, or HTSUS amendment terminates or modifies it. Monitor federalregister.gov and whitehouse.gov for any future changes, and check hts.usitc.gov for the current HTSUS revision.

The 9903.76.04 filer-declared companion code

Each of the three covered subheadings also has a companion Chapter 99 code: 9903.76.04. That code applies to non-cabinet, non-vanity goods classified in the same Chapter 94 subheadings, but it is filer-declared, not automatically applied.

This distinction matters. When a Chapter 94 subheading is shared by both cabinet-type goods and non-cabinet goods, CBP's Automated Commercial Environment (ACE) system does not automatically route non-cabinet entries to 9903.76.04. The importer or broker must affirmatively declare the correct Chapter 99 code on the entry. Declaring the wrong code, or omitting a code, creates classification risk on both sides: either an underpayment or an overpayment of duties.

This filer-declared structure was noted in migration update migration_202607302200 for all three subheadings. Confirm ACE filing instructions with your broker or at cbp.gov.

How the code appears on a CBP entry

Like all Chapter 99 Section 232 overlay codes, 9903.76.03 appears as a second tariff line on the entry summary. The structure is:

• Line 1: The Chapter 1-97 subheading (9403.40.9060, 9403.60.8093, or 9403.91.0080) with the normal rate and calculated duty
• Line 2: 9903.76.03 with the 25% additional duty calculated on the same dutiable value

Both lines reference the same commercial invoice value. The Chapter 99 line does not carry a separate dutiable value; it piggybacks on the Chapter 94 line. For a broader overview of how Chapter 99 overlay codes work in 2026, see the 2026 tariff code overview.

CBP publishes CSMS messages that update ACE filing requirements as programs evolve. Check cbp.gov CSMS for the latest instructions specific to these subheadings.

What importers should do

• Confirm product classification. Verify that your goods meet the U.S. note 37(f) definition of kitchen cabinets, vanities, or parts thereof before claiming 9903.76.03. If your goods are non-cabinet items on the same Chapter 94 subheading, evaluate whether 9903.76.04 applies instead, and remember that code is filer-declared.
• Model the stacked duty cost. Calculate your landed cost using the applicable Chapter 94 general rate plus the additional 25%. Use the duty calculator and confirm the base rate in the current HTSUS.
• Check ACE entry instructions. Review current CBP CSMS messages for any ACE filing requirements tied to these subheadings, particularly regarding the filer-declared 9903.76.04 companion code.
• Monitor for changes. No end date has been announced as of August 16, 2026. Set alerts on federalregister.gov and whitehouse.gov for Section 232 timber and lumber actions that could modify the rate, scope, or duration.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov) - Official HTSUS text for 9903.76.03 and U.S. note 37(f)
• CBP Cargo Systems Messaging Service (CSMS) - ACE filing instructions and updates for Section 232 overlay codes
• U.S. Customs and Border Protection (cbp.gov) - Entry filing guidance and trade program information
• Federal Register (federalregister.gov) - Notices and rules affecting the Section 232 Softwood Timber program
• White House (whitehouse.gov) - Presidential proclamations and executive orders governing Section 232 actions
• 9903.76.01 Softwood Timber 232: Rate, Scope, and Stacking - Companion article on the timber and lumber arm of the same program