9903.76.21: Japan Softwood Timber 232 Duty, Rate, and Scope

Key Points

• HTS code 9903.76.21 imposes a 15 percent additional duty on wood products of Japan under the Softwood Timber Section 232 program, as authorized by U.S. note 37 of Chapter 99, subdivisions (d) and (f).
• The 15 percent rate applies to seven specific furniture and furniture-parts subheadings imported from Japan, effective October 14, 2025, with no announced end date as of the facts available for this article.
• This is a Chapter 99 overlay code: it rides alongside the regular Chapter 1-97 classification line on the entry and stacks on top of other applicable duties.
• Because no end date has been announced, importers should confirm the current rate and any updates directly in the Harmonized Tariff Schedule (HTSUS) before filing.
• The facts reflected here are as of October 2, 2026; always verify against the live HTSUS for the most current status.

On this page

1. What HTS 9903.76.21 is and who needs to care
2. Program background: Softwood Timber Section 232
3. Affected products: the seven subheadings in scope
4. The 15 percent rate and its effective window
5. How 9903.76.21 stacks with other duties on your entry
6. What importers should do
7. Key references

HTS 9903.76.21 is a Chapter 99 tariff overlay that adds a 15 percent duty to wood products of Japan classified under seven furniture and furniture-parts subheadings. It was created under the Softwood Timber Section 232 program, governed by U.S. note 37 of the HTSUS, subdivisions (d) and (f). Any U.S. importer receiving shipments of Japanese-origin goods covered by those seven subheadings must report this code on every entry filed on or after October 14, 2025.

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

What HTS 9903.76.21 is and who needs to care

The official heading text for 9903.76.21 reads: "Wood products of Japan as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter." That language tells you three things immediately: the program is Section 232 Softwood Timber, the country of origin is Japan, and the legal authority defining which products are covered lives in U.S. note 37 of Chapter 99.

Importers, customs brokers, and trade compliance teams handling furniture or furniture parts sourced from Japan are the primary audience. If your goods fall under any of the seven subheadings listed in scope (detailed below), you are required to include 9903.76.21 as a secondary classification line on your entry summary. Missing it means an underpayment of duty and potential CBP action at or after liquidation.

Program background: Softwood Timber Section 232

Section 232 of the Trade Expansion Act grants the executive branch authority to impose additional duties when imported goods threaten national security. The Softwood Timber 232 program extended that authority to wood products, and U.S. note 37 of Chapter 99 is the governing HTSUS provision. Subdivisions (d) and (f) of that note define the product and country scope that applies to 9903.76.21.

For context on how other Section 232 programs work alongside this one, the article on "9903.94.01: Section 232 Auto Tariff Rate, Scope, and Stacking" explains the general mechanics of Chapter 99 overlay codes and stacking, which apply here as well.

Because the facts block for this code carries no proclamation number or Federal Register citation, confirm the authorizing document in the current HTSUS or with your broker. Do not rely on any document number not sourced from the official schedule.

Affected products: the seven subheadings in scope

9903.76.21 applies to Japanese-origin goods classified under the following seven HTSUS subheadings. All seven became subject to this duty on October 14, 2025, and none carries an announced end date as of October 2, 2026.

• 9401.61.40.11 - Upholstered seats with wooden frames (a specific variant)
• 9401.61.40.31 - Upholstered seats with wooden frames (a further variant)
• 9401.61.60.11 - Other seats with wooden frames (a specific variant)
• 9401.61.60.31 - Other seats with wooden frames (a further variant)
• 9403.40.90.60 - Wooden furniture of a kind used in the kitchen (a specific variant)
• 9403.60.80.93 - Other wooden furniture (a specific variant)
• 9403.91.00.80 - Parts of furniture, of wood (a specific variant)

Verify the precise 10-digit statistical suffixes and product descriptions against the live HTSUS at hts.usitc.gov, because statistical annotations can be revised independently of the tariff rate. Confirm country of origin as Japan, because 9903.76.21 is country-specific: shipments of the same goods from other countries are not covered by this particular code.

The 15 percent rate and its effective window

The additional duty under 9903.76.21 is 15 percent of the customs value of the covered goods. This rate took effect on October 14, 2025, and no end date has been announced. That means, as of the data available for this article, the 15 percent rate remains in force indefinitely.

Because no sunset date exists in the facts block, importers must monitor the HTSUS for any modification, suspension, or termination of the rate. Do not assume the rate is unchanged based solely on this article; confirm the current status in the official schedule before each filing period or significant shipment decision. Our 2026 tariff code overview tracks active Chapter 99 programs and can help you spot changes across programs.

How 9903.76.21 stacks with other duties on your entry

Chapter 99 codes function as add-ons. On your CBP entry summary, the importer reports both the regular Chapter 1-97 classification (one of the seven subheadings above) and 9903.76.21 as a separate line. CBP collects both duties independently.

This means the 15 percent Section 232 Softwood Timber duty stacks on top of:

• The normal Most Favored Nation (MFN) column 1 duty rate for each subheading
• Any applicable Section 301 duties on Japanese-origin goods, if in effect for these subheadings
• Any antidumping or countervailing duties that may apply to specific products

The combined effective rate on a single shipment can be substantially higher than the 15 percent Section 232 layer alone. Use the CustomsGenius duty calculator to model the stacked rate for your specific subheading before committing to a landed-cost estimate. Because stacking rules are determined by the interplay of multiple Chapter 99 notes and program-specific exclusions, confirm any stacking interaction with your licensed customs broker or trade counsel.

On ACE entry summaries, 9903.76.21 is reported as an additional HTS line paired with the underlying Chapter 94 classification. CBP's Automated Commercial Environment will apply the additional duty at the reported line level. Errors in classification, country-of-origin declaration, or omission of the Chapter 99 line can trigger delays, penalties, or post-entry adjustments. For a broader view of how entry liquidation timelines interact with duty obligations like this one, see "Customs Entry Liquidation: The One-Year Clock, Extensions, and Notices."

What importers should do

• Audit your Japan-origin furniture and parts imports now. Pull your recent entry summaries for Chapter 94 subheadings and check each one against the seven subheadings listed above. If any match, confirm whether 9903.76.21 was reported and the 15 percent duty was collected, for all entries filed on or after October 14, 2025.
• Update your classification database and entry templates. Add 9903.76.21 as a mandatory secondary line for each of the seven in-scope subheadings when the country of origin is Japan. Automate the trigger where possible to prevent omission errors.
• Confirm the current rate before every significant shipment. Because no end date has been published, verify that 9903.76.21 remains active and the rate unchanged in the live HTSUS before finalizing landed-cost calculations or purchase orders.
• Model your total landed cost with all stacking layers. Factor in the MFN rate, any Section 301 duties, and 9903.76.21 together to avoid surprises at the time of entry or liquidation.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - Official source for Chapter 99 code 9903.76.21, U.S. note 37, and all subheading rates; always verify the current version here.
• U.S. Customs and Border Protection, cbp.gov - CBP guidance on Section 232 entry reporting, ACE filing requirements, and post-entry corrections.
• Federal Register, federalregister.gov - Source for any proclamations or notices establishing or modifying the Softwood Timber Section 232 program; search for the relevant proclamation if you need the authorizing document.
• White House, whitehouse.gov - Presidential proclamations invoking Section 232 authority for wood products.
• 19 U.S.C. 1862 (Trade Expansion Act, Section 232), law.cornell.edu - The statutory authority underlying the Softwood Timber 232 program.