9903.76.20 UK Wood Products: Section 232 Rate, Scope, and Stacking

Key Points

• HTS 9903.76.20 imposes a 10 percent additional duty on specific United Kingdom wood furniture products under the Softwood Timber Section 232 program, effective October 14, 2025, with no announced end date as of August 17, 2026.
• The code applies exclusively to goods of Great Britain (country code GB) classified under seven specific HTS subheadings, all involving upholstered seating frames and wood furniture components.
• The underlying UK deal sets a 15 percent ceiling for covered products; 9903.76.20 charges 10 percent because the lumber grain subheadings (ending in .01) were deliberately excluded from this arm.
• This is a Chapter 99 overlay code: it rides alongside the regular Chapter 1-97 classification on every entry line, and the 10 percent is calculated on the customs value of the imported merchandise.
• No exclusions or quota caps are described for this code in the facts block; confirm current exclusion availability in the Harmonized Tariff Schedule or with your broker.

On this page

1. What 9903.76.20 covers and which program created it
2. Affected products and HTS subheadings in scope
3. The 10 percent rate and the 15 percent deal ceiling explained
4. Effective date and applicability window
5. How 9903.76.20 stacks with other duties on your entry
6. What importers should do
7. Key references

HTS 9903.76.20 is a Chapter 99 tariff overlay that adds a 10 percent additional duty to specific United Kingdom wood furniture products covered by the Softwood Timber Section 232 program, specifically the goods described in subdivisions (d) and (f) of U.S. note 37 of Chapter 99. It has applied to qualifying GB-origin entries since October 14, 2025, and no end date has been announced as of August 17, 2026. Importers sourcing covered wood furniture frames or furniture parts from the United Kingdom must declare this code on every affected entry line.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What 9903.76.20 covers and which program created it

The Softwood Timber 232 program imposes additional duties on a range of wood and wood furniture products under the national-security authority that governs Section 232 actions. The program is structured through U.S. note 37 of Chapter 99 of the Harmonized Tariff Schedule. That note is subdivided into multiple arms, each targeting a different product category or country arrangement. 9903.76.20 corresponds to subdivisions (d) and (f) of U.S. note 37, which address specific wood furniture subheadings covered by the October 2025 UK bilateral deal.

The October 2025 deal established country-specific treatment for the United Kingdom. The deal architecture sets a 15 percent ceiling for covered products, and 9903.76.20 implements a 10 percent rate for the subheadings it covers. The lumber grain subheadings (those ending in the .01 grain) were deliberately excluded from this arm because 10 percent is below the 15 percent ceiling, meaning those grains do not need a separate cap mechanism here.

Other arms of the Softwood Timber 232 program cover different product sets and rates. For context on adjacent codes, see our articles on 9903.76.02 upholstered wood furniture and 9903.76.03 kitchen cabinets.

Affected products and HTS subheadings in scope

9903.76.20 applies only to goods classified under the following seven HTS subheadings when the country of origin is Great Britain (GB). All seven subheadings became subject to this code on October 14, 2025.

• 9401.61.40.11 - Upholstered seats with wooden frames (.02/.03 grain)
• 9401.61.40.31 - Upholstered seats with wooden frames (.02/.03 grain)
• 9401.61.60.11 - Upholstered seats with wooden frames (.02/.03 grain)
• 9401.61.60.31 - Upholstered seats with wooden frames (.02/.03 grain)
• 9403.40.90.60 - Wooden furniture for bedrooms (.02/.03 grain)
• 9403.60.80.93 - Other wooden furniture (.02/.03 grain)
• 9403.91.00.80 - Parts of furniture of wood (.02/.03 grain)

Only the .02 and .03 statistical grain subheadings are covered. The .01 lumber grains under these headings are deliberately excluded from 9903.76.20 because the 10 percent rate is below the 15 percent deal ceiling and no cap mechanism is needed for those grains under this arm.

If your goods fall under a subheading not listed above, this code does not apply. Verify your classification against the current Harmonized Tariff Schedule before filing.

The 10 percent rate and the 15 percent deal ceiling explained

The additional duty rate under 9903.76.20 is 10 percent, assessed on the customs value of the imported merchandise. This rate was established by the October 2025 UK wood deal.

The deal architecture sets a 15 percent ceiling for products covered by subdivisions (d) and (f) of U.S. note 37. The 10 percent rate under 9903.76.20 is below that ceiling. The .01 lumber grains were excluded from this arm precisely because the 10 percent charge does not require the ceiling mechanism that the .01 grains would trigger. Importers should not confuse the 10 percent rate with the 15 percent ceiling: the ceiling defines the maximum permissible duty under the deal structure, not the rate you owe on these subheadings.

How the 10 percent interacts with any base duty under Chapters 1-97 is addressed in the stacking section below. For a broader look at how Section 232 rates work alongside other tariff programs, see our 2026 tariff code overview or use the duty calculator to model your landed cost.

Effective date and applicability window

9903.76.20 took effect on October 14, 2025 under the October 2025 UK wood deal. As of August 17, 2026, no end date has been announced for this code. The duty applies to qualifying GB-origin entries entered for consumption, or withdrawn from warehouse for consumption, on or after that effective date.

Because no sunset date appears in the facts available as of August 17, 2026, importers should monitor Federal Register notices and CBP guidance for any future modifications or terminations. Confirm the current status of U.S. note 37 subdivisions (d) and (f) in the official Harmonized Tariff Schedule before each filing.

How 9903.76.20 stacks with other duties on your entry

Chapter 99 overlay codes like 9903.76.20 are reported on a separate line of the entry alongside the underlying Chapter 1-97 classification. The 10 percent Section 232 additional duty is cumulative with any other applicable duties unless a specific provision of U.S. note 37 or another applicable note provides otherwise.

Typical stacking scenario

A UK-origin upholstered seat frame classified under 9401.61.40.11 would carry:

• The base MFN (column 1) duty rate applicable to that Chapter 94 subheading
• The 10 percent additional duty under 9903.76.20
• Any other applicable Chapter 99 overlay duties that may apply to the same goods

Calculate the 10 percent on the same customs value used for the base duty. If related-party pricing or indirect payments affect your customs value, review what counts in the price before filing.

What U.S. note 37 governs

The full scope of the Softwood Timber 232 program, including which subdivisions govern which product categories and country arrangements, is set out in U.S. note 37 of Chapter 99. The facts block for 9903.76.20 covers subdivisions (d) and (f). Other subdivisions govern other product and country combinations, such as the exemption arm addressed in 9903.76.04. Confirm which subdivisions apply to your goods by reading U.S. note 37 in the current HTS.

What importers should do

• Verify classification at the 10-digit level. Only the seven specific subheadings listed above, in the .02 and .03 grains, are in scope. Confirm your 10-digit classification in the current Harmonized Tariff Schedule before every filing.
• Confirm country of origin documentation. 9903.76.20 applies only to goods of Great Britain (GB). Ensure your origin documentation supports GB origin and that it is retained for CBP review.
• Report the Chapter 99 code on a separate entry line. Enter 9903.76.20 alongside the underlying Chapter 94 classification and calculate the 10 percent additional duty on the full customs value of the affected merchandise.
• Monitor for changes to U.S. note 37. No end date has been announced as of August 17, 2026, but deal terms can change. Subscribe to Federal Register notices and CBP CSMS messages for updates affecting this code.

Key references

• Harmonized Tariff Schedule of the United States (USITC) - Official HTS including Chapter 99 and U.S. note 37, where 9903.76.20 and its governing subdivisions appear.
• Federal Register - Source for Federal Register notices establishing and modifying the Softwood Timber Section 232 program and UK deal terms.
• White House - Source for presidential proclamations underlying the Section 232 wood and timber program.
• U.S. Customs and Border Protection - CBP guidance, CSMS messages, and entry instructions for Section 232 additional duties.