9903.76.23: South Korea Softwood Timber 232 Duty, Scope, and Stacking

Key Points

• HTS 9903.76.23 imposes a 15 percent additional duty on specified wood products of South Korea under the Softwood Timber Section 232 program.
• The duty applies to goods entered under seven furniture and furniture-parts subheadings (9401.61.40.11 through 9403.91.00.80) with South Korea (KR) as the country of origin.
• The effective date is November 14, 2025, with no announced end date as of October 2, 2026.
• The governing authority is U.S. note 37 of Chapter 99, subdivisions (d) and (f) of the Harmonized Tariff Schedule of the United States.
• This 15 percent duty stacks on top of the regular Column 1 duty rate for the underlying Chapter 1-97 subheading; importers must account for both charges in landed-cost calculations.

On this page

1. What HTS 9903.76.23 covers
2. The 15 percent rate and its effective window
3. Affected subheadings and country scope
4. How 9903.76.23 stacks with other duties
5. How the code appears on a customs entry
6. What importers should do
7. Key references

HTS 9903.76.23 is a Chapter 99 tariff provision that imposes a 15 percent additional duty on certain wood furniture and furniture parts originating in South Korea, under the Softwood Timber Section 232 program. The code became effective on November 14, 2025, and covers goods described in subdivisions (d) and (f) of U.S. note 37 of Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS). Importers and brokers filing entries for South Korean-origin furniture covered by the seven subheadings listed below must report this Chapter 99 code alongside the underlying classification line.

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

What HTS 9903.76.23 covers

The official heading text reads: "Wood products of South Korea as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter." That language ties the product scope entirely to U.S. note 37 in Chapter 99 of the HTSUS. Subdivisions (d) and (f) of that note define which specific furniture and furniture-parts tariff lines are pulled into the Section 232 timber and lumber measure for South Korea.

The Softwood Timber 232 program uses Section 232 of the Trade Expansion Act authority to address national-security concerns related to softwood timber and lumber imports. South Korea is covered under this heading as a country subject to the additional duty rather than an alternative arrangement. Confirm the full text of U.S. note 37 in the current HTSUS at hts.usitc.gov, because note language controls over any secondary summary.

The 15 percent rate and its effective window

The additional duty rate under 9903.76.23 is 15 percent ad valorem. All information in this article is current as of October 2, 2026.

• Start date: November 14, 2025.
• End date: None announced. The duty continues indefinitely until modified or terminated by a subsequent proclamation or executive action.

Because no expiration date has been announced, importers should not assume the duty will lapse. Monitor the Federal Register and CBP.gov for any modification notices. CBP CSMS messages are the fastest channel for operational updates affecting entry processing.

Affected subheadings and country scope

9903.76.23 applies exclusively to goods of South Korea (country-of-origin code KR). The seven underlying HTSUS subheadings covered, each with an effective start date of November 14, 2025 and no announced end date, are:

• 9401.61.40.11 - upholstered wooden seats (subset)
• 9401.61.40.31 - upholstered wooden seats (subset)
• 9401.61.60.11 - upholstered wooden seats (subset)
• 9401.61.60.31 - upholstered wooden seats (subset)
• 9403.40.90.60 - wooden furniture for kitchens (subset)
• 9403.60.80.93 - other wooden furniture (subset)
• 9403.91.00.80 - parts of furniture, of wood (subset)

Only goods classified under one of these seven 10-digit statistical suffixes AND originating in South Korea are subject to the 9903.76.23 additional duty. Goods from other countries, or goods that classify under different subheadings, are not covered by this provision. Confirm the precise product descriptions in the HTSUS schedule or with your broker, because classification drives applicability.

How 9903.76.23 stacks with other duties

Chapter 99 codes such as 9903.76.23 are additional duties. They stack on top of, and do not replace, the normal duty obligations that already apply to the underlying Chapter 94 classification:

• Column 1 (MFN) duty: The standard rate for the Chapter 94 subheading continues to apply.
• Section 301 duties: If any Section 301 China-origin duties apply to the same goods, those would be a separate question. For South Korean-origin goods, Section 301 China duties do not apply, but verify origin documentation carefully.
• Other Section 232 measures: If other Section 232 provisions cover the same product, confirm in the HTSUS whether both codes must be reported. The HTSUS chapter notes and CBP guidance are controlling.
• Any applicable trade remedy or antidumping/countervailing duties: Check whether antidumping (ADD) or countervailing duty (CVD) orders cover these subheadings for South Korean-origin wood furniture. ADD/CVD, if applicable, stacks further. Confirm with your broker or at cbp.gov.

Use a comprehensive duty calculator, such as the one available at CustomsGenius's duty calculator, to model the full stacked duty before finalizing supplier agreements or pricing.

How the code appears on a customs entry

Chapter 99 codes ride as a second line on ACE entry summaries alongside the underlying Chapter 1-97 classification line. For a shipment of South Korean wooden furniture classifying under, say, 9403.60.80.93:

• Line 1: 9403.60.80.93 (the regular classification, with its Column 1 rate and applicable fees)
• Line 2: 9903.76.23 (the Section 232 additional duty line, 15 percent on the same dutiable value)

Both lines reference the same entered value. CBP collects the Column 1 duty and the 15 percent Section 232 duty separately but simultaneously at liquidation. Entry filers must include 9903.76.23 on the entry summary or risk underpayment and potential penalties. For background on how CBP liquidates entries and the timeline you have to correct underpayments, see Customs Entry Liquidation: The One-Year Clock, Extensions, and Notices.

For a broader look at how Chapter 99 additional-duty codes are structured across the 2026 tariff schedule, see the 2026 tariff code overview.

What importers should do

1. Verify classification and origin. Confirm that your South Korean wood furniture or furniture-parts goods are correctly classified under one of the seven 10-digit subheadings listed above. If classification is uncertain, obtain a binding ruling from CBP or consult a licensed customs broker before importation.
2. Add 9903.76.23 to every qualifying entry line. Instruct your broker to report 9903.76.23 alongside the Chapter 94 classification on ACE entry summaries for all South Korean-origin shipments entered on or after November 14, 2025.
3. Recalculate landed costs. Stack the 15 percent Section 232 additional duty on top of the applicable Column 1 rate and any other applicable duties. Renegotiate supplier pricing or adjust selling prices if the combined duty burden changes product economics materially.
4. Monitor for changes. No end date has been announced. Subscribe to CBP CSMS messages and Federal Register alerts for any proclamation or executive order that modifies or terminates the Softwood Timber 232 program for South Korea.

Key references

• Harmonized Tariff Schedule of the United States (USITC) - Official text of HTS 9903.76.23 and U.S. note 37 of Chapter 99, subdivisions (d) and (f).
• U.S. Customs and Border Protection (CBP.gov) - CSMS operational messages, entry filing guidance, and binding ruling requests for Section 232 timber duties.
• Federal Register (federalregister.gov) - Proclamations and notices governing the Softwood Timber Section 232 program and any future modifications.
• Customs Entry Liquidation: The One-Year Clock, Extensions, and Notices - How CBP liquidates entries and the timeline for corrections after the duty is assessed.
• CustomsGenius Duty Calculator - Tool for modeling stacked duty liability including Section 232 additional duties.