9903.76.22: Section 232 Timber Tariff on EU Wood Products

Key Points

• HTS 9903.76.22 imposes a 15 percent additional duty on specified wood products of the European Union under the Softwood Timber Section 232 program, effective October 14, 2025, with no announced end date.
• Seven specific subheadings are covered, spanning wooden seating and furniture under HTS chapters 94, sourced from any of the 27 EU member states.
• The authority for this code is U.S. Note 37 of Subchapter III of Chapter 99, subdivisions (d) and (f), as reflected in the Harmonized Tariff Schedule of the United States.
• This Chapter 99 code is reported alongside the underlying Chapter 1-97 classification on the same entry line; importers must declare both codes correctly in ACE.
• As of October 2, 2026, no exclusions or country-specific exemptions for the EU member states listed have been published for this code.

On this page

1. What 9903.76.22 covers and the program behind it
2. Affected subheadings and EU country scope
3. The 15 percent rate and its effective window
4. How 9903.76.22 stacks with other duties
5. How this code appears on a customs entry
6. What importers should do
7. Key references

HTS 9903.76.22 is a Section 232 Chapter 99 overlay code that adds a 15 percent additional duty to seven specific wood product subheadings when the goods originate in any European Union member state. The code took effect on October 14, 2025, and no end date has been announced. Any importer, customs broker, or trade attorney handling EU-origin wood furniture or seating must account for this surcharge on every affected entry filed on or after that date.

The links throughout this article go to primary documents: the official Harmonized Tariff Schedule, CBP guidance pages, and other government sources. Read the source before making entry decisions.

What 9903.76.22 covers and the program behind it

The Softwood Timber 232 program applies Section 232 of the Trade Expansion Act to imports of softwood timber and wood products. HTS 9903.76.22 is one of the codes created under that program specifically for the European Union.

The official heading text reads: "Wood products of the European Union as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter." That note, found in Subchapter III of Chapter 99 of the Harmonized Tariff Schedule of the United States, defines both the product coverage and the country coverage for this code. Subdivisions (d) and (f) of U.S. Note 37 are the governing legal authority; confirm the current note text at hts.usitc.gov because the note may be amended after the facts-as-of date of this article.

A companion code, 9903.76.21, covers a different subdivision of the same note. The two codes share the same effective date but cover different product sets. If you are unsure which applies, check the specific subheading your goods classify under.

Affected subheadings and EU country scope

Seven covered subheadings

As of October 2, 2026, exactly seven underlying subheadings trigger the 9903.76.22 surcharge when the country of origin is an EU member state:

• 9401.61.40.11 - wooden seats with metal frames
• 9401.61.40.31 - wooden seats with metal frames (further breakout)
• 9401.61.60.11 - other wooden seats
• 9401.61.60.31 - other wooden seats (further breakout)
• 9403.40.90.60 - wooden furniture for kitchens
• 9403.60.80.93 - other wooden furniture
• 9403.91.00.80 - parts of wooden furniture

All seven subheadings share the same effective date of October 14, 2025, and the same 15 percent additional rate. Confirm precise 10-digit statistical suffixes against the current HTSUS at time of entry, as suffix-level changes can occur outside the schedule of rate amendments.

EU member states in scope

All 27 current EU member states are named in scope: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden.

Country of origin is determined under standard CBP origin rules. Goods processed in a third country before entering the EU, or transshipped through the EU, may have a non-EU origin and fall outside this code. Verify origin documentation carefully, because misdeclared origin on a Section 232 entry carries penalty exposure. See CBP's guidance pages for origin verification standards.

The 15 percent rate and its effective window

The additional duty rate under 9903.76.22 is 15 percent ad valorem, applied to the customs value of the imported goods. This rate has been in effect since October 14, 2025. There is no announced expiration or sunset date as of October 2, 2026.

Because there is no end date, importers should not assume the rate will lapse. Monitor the Federal Register and the HTSUS for any proclamations that modify, suspend, or terminate the rate. The facts block for this article is dated October 2, 2026; any changes after that date are not reflected here.

How 9903.76.22 stacks with other duties

Section 232 additional duties stack on top of, and are separate from, the normal column 1 (MFN) duty rate for the underlying subheading. For EU-origin goods, the duty calculation for an affected entry line looks like this:

• Column 1 general rate for the chapter 94 subheading (confirm the current rate at hts.usitc.gov)
• Plus 15 percent Section 232 additional duty under 9903.76.22
• Plus any other applicable Chapter 99 overlays that cover the same goods (check for Section 301, reciprocal tariff codes, or other Section 232 codes that may apply simultaneously)

The 15 percent is calculated on the same customs value base as the normal duty. It is not a duty-on-duty calculation unless another provision specifically requires that treatment. Confirm stacking interactions with your broker or by reviewing the relevant U.S. notes in Chapter 99, because the HTSUS notes govern the calculation order. Our duty calculator can help you model combined duty exposure for these subheadings.

First Sale valuation, assists, and other customs valuation adjustments all affect the base on which both the MFN rate and the 15 percent surcharge are computed. Accurate valuation on the entry is therefore doubly important when a Section 232 overlay applies.

How this code appears on a customs entry

Chapter 99 codes like 9903.76.22 are not stand-alone classifications. They ride alongside the underlying chapter 1-97 subheading on the same entry summary line in the Automated Commercial Environment (ACE). A correctly structured entry line for, say, other wooden furniture of EU origin would show:

• Line classification: 9403.60.80.93 (the chapter 94 commercial subheading)
• Special tariff provision: 9903.76.22 (the Section 232 overlay)

Omitting the Chapter 99 code from the entry will result in underpayment of duties, which CBP can assess as a deficiency and, in some cases, a penalty. Conversely, erroneously applying 9903.76.22 to non-EU goods or to subheadings not in the seven listed above will generate an overpayment that requires a Post-Entry Amendment or protest to correct. Review your ACE filing templates now to make sure the overlay is keyed correctly for all qualifying lines.

For background on how entry liquidation and correction timelines work, see our article on customs entry liquidation and the one-year clock.

You can also browse the full 2026 tariff code overview for context on other active Chapter 99 overlays that may affect your imports.

What importers should do

• Audit your EU wood product lines now. Pull every active entry or purchase order involving the seven subheadings and confirm whether the country of origin is one of the 27 EU member states; if so, the 15 percent additional duty applies to shipments on or after October 14, 2025.
• Update ACE entry templates. Add 9903.76.22 as a special tariff provision to all qualifying line items so that the additional duty is reported and paid at time of entry rather than assessed as a deficiency after liquidation.
• Review landed cost models. A 15 percent additional duty on top of the MFN rate materially changes the economics of EU-sourced wood furniture and parts; update your cost calculations and supplier negotiations accordingly.
• Monitor for changes. Because no end date has been announced, track the Federal Register and the HTSUS for any proclamations that modify U.S. Note 37 or the associated rates.

Key references

• Harmonized Tariff Schedule of the United States (USITC) - Official schedule including Chapter 99, Subchapter III, U.S. Note 37 and subheading 9903.76.22
• Federal Register (federalregister.gov) - Proclamations and notices establishing and amending the Softwood Timber Section 232 program
• U.S. Customs and Border Protection (cbp.gov) - ACE filing guidance, CSMS messages, and origin verification resources
• White House (whitehouse.gov) - Presidential proclamations issued under Section 232 of the Trade Expansion Act
• 19 U.S.C. 1862 (Section 232), via Cornell LII - Statutory authority for Section 232 national security tariff actions