9903.76.24: Taiwan Softwood Timber 232 Duty, Scope, and Stacking

Key Points

• HTS 9903.76.24 imposes a 15 percent additional duty on specific wood products of Taiwan under the Softwood Timber Section 232 program, effective May 1, 2026, with no announced end date.
• Seven Chapter 1-97 subheadings are covered: furniture seating and other furniture subheadings under 9401 and 9403, all restricted to goods of Taiwan.
• The authority for this duty is U.S. note 37 of Chapter 99, specifically subdivisions (d) and (f), as reflected in the official heading text for 9903.76.24.
• The 9903.76.24 line is entered alongside the applicable Chapter 1-97 classification on every covered entry, meaning the 15 percent stacks on top of the normal column 1 duty and any other applicable tariffs.
• As of October 3, 2026, no exclusions or country-of-origin exceptions have been published in the facts available for this code; confirm current exclusion status with the official HTSUS or your broker.

On this page

1. What HTS 9903.76.24 is and who must care
2. Product and country scope: the seven covered subheadings
3. The 15 percent rate and its effective window
4. How 9903.76.24 appears on a customs entry
5. Stacking with other duties
6. What importers should do
7. Key references

HTS 9903.76.24 is a Chapter 99 tariff provision that adds a 15 percent additional duty on certain wood products of Taiwan under the Softwood Timber Section 232 program. Any importer, customs broker, or trade attorney handling Taiwan-origin furniture or furniture parts that fall under the seven covered subheadings must report this code on every affected entry dated on or after May 1, 2026. 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 9903.76.24 is and who must care

The official heading text for 9903.76.24 reads: "Wood products of Taiwan as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter." That language places the legal authority squarely in U.S. note 37 of Chapter 99, subdivisions (d) and (f), which define both the product scope and the conditions under which the duty applies.

This code sits in the broader family of Softwood Timber 232 provisions. Related codes cover comparable wood-product categories for other trading partners. For instance, Japan's equivalent code is covered in 9903.76.21, the EU's in 9903.76.22, and South Korea's in 9903.76.23. Taiwan's scope under 9903.76.24 is distinct and defined by its own list of covered subheadings, detailed below.

Importers of record bear the legal obligation for correct classification and duty payment. For a refresher on who CBP holds responsible when origin or classification disputes arise, see Importer of Record vs Ultimate Consignee: Who CBP Holds Responsible.

Product and country scope: the seven covered subheadings

As of October 3, 2026, exactly seven Chapter 1-97 subheadings trigger 9903.76.24 when the goods are of Taiwan origin. All seven became effective May 1, 2026, and none carries an announced end date. The covered subheadings are:

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

Country of origin is determinative. Goods from any country other than Taiwan, even if they transit through Taiwan, do not fall under 9903.76.24. Confirm origin determination rules with CBP and verify the current subheading text against the live Harmonized Tariff Schedule at hts.usitc.gov, because 10-digit statistical suffixes can be amended independently of the 8-digit rate line.

The 15 percent rate and its effective window

The additional duty under 9903.76.24 is 15 percent ad valorem, applied to the customs value of the covered goods. This rate has been in effect since May 1, 2026, with no published sunset date as of the facts available for this article (October 3, 2026).

Because no end date has been announced, importers should treat the 15 percent as an indefinite ongoing cost and build it into landed-cost models accordingly. If a future proclamation or notice modifies or terminates this rate, it will appear in the Federal Register and in updates to the HTSUS. Monitor federalregister.gov and hts.usitc.gov for any amendments.

The same caution applies to the effective date: the facts for 9903.76.24 carry the same date note as the related Japan code 9903.76.21. Confirm the precise proclamation or executive order effective date in the official HTSUS note 37 text itself, as the authoritative source.

How 9903.76.24 appears on a customs entry

Chapter 99 codes do not stand alone on a CBP entry. Every 9903.76.24 line is entered in addition to the corresponding Chapter 1-97 classification. In practice, a broker will report two lines for each covered article:

• The standard Chapter 94 subheading (for example, 9403.60.80.93) with its normal column 1 general rate of duty.
• 9903.76.24 on a separate line, with a 15 percent additional duty and a zero value or the dutiable value as required by CBP entry procedures.

Both lines must appear on the CF-7501 (or its ACE equivalent) for the entry to be correctly filed. Omitting 9903.76.24 from an entry that includes a covered Taiwan-origin subheading will result in an underpayment of duties, which CBP can recover through liquidation or a penalty. Review ACE filing requirements at cbp.gov.

Stacking with other duties

The 15 percent Section 232 timber duty under 9903.76.24 is additive. It stacks on top of:

• The column 1 general (MFN) duty rate for the applicable Chapter 94 subheading.
• Any Section 301 duties that may apply to the same goods from Taiwan, if the subheading is covered under a Section 301 action.
• Any antidumping (AD) or countervailing (CVD) duties that apply to the specific product and producer/exporter.

For a detailed breakdown of how these programs interact and in what order rates are applied, see How Do Section 232, Section 301 and AD/CVD Duties Stack?. Because stacking can push the effective duty rate well above the headline 15 percent, accurate landed-cost modeling is essential. The CustomsGenius duty calculator and the broader 2026 tariff code overview may assist with that analysis.

Note that first-sale valuation, assists, and other valuation adjustments affect the base to which all ad valorem rates apply. Confirm your valuation methodology with CBP guidance at cbp.gov before finalizing cost models.

What importers should do

• Audit open and upcoming entries. If you import any of the seven covered subheadings from Taiwan and your shipments arrive on or after May 1, 2026, verify that 9903.76.24 at 15 percent has been declared on each entry. Entries that missed the code may need to be corrected through a post-entry amendment or prior disclosure; confirm the appropriate mechanism with your broker or the current HTSUS.
• Update your landed-cost models. Stack the 15 percent Section 232 duty on top of the column 1 MFN rate and any applicable Section 301 or AD/CVD rates for each covered subheading. Use the duty calculator to stress-test scenarios.
• Monitor for changes. No end date has been announced. Watch federalregister.gov and hts.usitc.gov for any proclamation, executive order, or HTSUS revision that modifies the rate, scope, or exclusion process under U.S. note 37.
• Verify origin documentation. The duty applies only to goods of Taiwan. Ensure certificates of origin and supporting records are sufficient to withstand a CBP origin inquiry, and confirm the correct origin rules for wood furniture with your broker.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov) - The authoritative source for 9903.76.24, U.S. note 37 of Chapter 99, and all covered Chapter 94 subheadings.
• Federal Register (federalregister.gov) - The publication of record for proclamations and notices establishing and modifying Softwood Timber Section 232 duties.
• U.S. Customs and Border Protection (cbp.gov) - ACE entry procedures, CSMS messages, and origin and valuation guidance relevant to Section 232 entries.
• 9903.76.21: Japan Softwood Timber 232 Duty, Rate, and Scope - Parallel code for Japan; shares the same effective-date caution as 9903.76.24.
• 9903.76.22: Section 232 Timber Tariff on EU Wood Products - Parallel code for EU wood products under the same program.
• 9903.76.23: South Korea Softwood Timber 232 Duty, Scope, and Stacking - Parallel code for South Korea.
• How Do Section 232, Section 301 and AD/CVD Duties Stack? - Explains the mechanics of duty stacking for entries subject to multiple trade-remedy programs.