The short version
- Korea, Japan, the European Union and Taiwan are capped at 15% in total, MFN included.
- The United Kingdom pays 10% on top of the tariff rate.
- Every other origin, Vietnam and China included, pays 25% today and 50% from 1 January 2027.
- Goods that pay this Section 232 duty are exempt from the July 2026 Section 301 action, so the two do not stack.
The cap table
| Origin | Heading | Today | From 1 January 2027 |
|---|---|---|---|
| South Korea | 9903.76.23 | 15% in total, MFN included | No change announced |
| Japan | 9903.76.21 | 15% in total, MFN included | No change announced |
| European Union | 9903.76.22 | 15% in total, MFN included | No change announced |
| Taiwan | 9903.76.24 | 15% in total, MFN included | No change announced |
| United Kingdom | 9903.76.20 | 10% on top of the tariff rate | No change announced |
| Vietnam, China and every other origin | 9903.76.03 | 25% on top of the tariff rate | 50% on top of the tariff rate |
The general (MFN) rate on these three lines is free, so for goods of Korea, Japan, the EU and Taiwan the 15% total is the whole duty. The rates in this table are the ones Senda's tariff stack uses, read in the Federal Register and cross-checked against the chapter 99 headings in the tariff schedule; each measure was last checked on the date shown in the sources below.
Sources: 90 FR 48127 (Proclamation 10976), Annex; 90 FR 55964; 91 FR 31818; 91 FR 1039 (Proclamation 11000); HTSUS 9403.40.90, 9403.60.80, 9403.91.00
Why Korea pays 15%
The notice implementing the US–Korea trade and investment deal (90 FR 55964) capped the Section 232 duty on Korean wood furniture and cabinets at 15% in total, under heading 9903.76.23, for entries on or after 14 November 2025. Before that date, Korean cabinets paid the general 25%.
Sources: 90 FR 55964
The 1 January 2027 increase
Proclamation 10976 set the Section 232 duty on wooden kitchen cabinets and vanities at 25% from 14 October 2025, with an increase scheduled. Proclamation 11000 moved that increase to 1 January 2027: from that date the rate for uncapped origins is 50%. The capped origins are not affected. The schedule itself still lists 25% under heading 9903.76.03; the 50% rate comes from the proclamation.
Sources: 90 FR 48127 (Proclamation 10976), Annex; 91 FR 1039 (Proclamation 11000)
The 2026 Section 301 action does not stack
The Section 301 action that took effect on 24 July 2026 — 12.5% for goods of South Korea — exempts goods that pay a Section 232 duty on wood products (U.S. note 52(f)). A Korean cabinet pays the Section 232 cap, not the cap plus 12.5%.
Sources: 91 FR 47318 (FR Doc. 2026-15181); HTSUS 9903.05.71; U.S. note 52, subchapter III, chapter 99
What it means on one container
| Origin | Entered today | Entered from 1 January 2027 |
|---|---|---|
| South Korea | $15,000 | $15,000 |
| Vietnam | $25,000 | $50,000 |
Section 232 duty only, on a line with a free general rate. Fees such as the merchandise processing fee and harbor maintenance fee, and any antidumping or countervailing duty, are not included. Confirm the entry with your licensed customs broker.
Sources: 90 FR 55964; 90 FR 48127 (Proclamation 10976), Annex; 91 FR 1039 (Proclamation 11000)
Where Senda fits
Senda keeps each order and shipment, its documents and a duty estimate from the full US tariff schedule in one record, so a buyer comparing a Korean supplier with a Vietnamese one works from the same numbers. It prepares nothing for filing: your broker files the entry.