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Update on Executive Tariff Actions in September 2025

Washington, D.C. (October 7, 2025) - On September 5, 2025, President Trump issued an executive order modifying the scope of reciprocal tariffs and establishing procedures for implementing trade and security agreements, pursuant to the International Emergency Economic Powers Act of 1977 (IEEPA) and the National Emergencies Act (NEA). President Trump’s IEEPA tariffs are currently subject to federal court challenges. Lewis Brisbois recently published a Client Alert on these court challenges, entitled “Recent Updates to Trump Tariff Appeal.”

The executive order updates Annex II to the April 2, 2025 “Liberation Day” reciprocal tariff order, adding many categories to the Harmonized Tariff Schedule of the United States (HTSUS), and removing others. The products listed in Annex II “are not covered by the duties imposed by Executive Order 14257.” The list of items added to Annex II includes bullion-related articles, certain critical minerals, and “pharmaceutical products subject to pending Section 232 investigation.” Certain aluminum hydroxide, resin, and silicone products were removed from the list, making them subject to reciprocal tariffs.

In addition to modifying Annex II, the executive order established the Potential Tariff Adjustment for Aligned Partners (PTAAP) Annex (found at the same link as Annex II, page 38), which provides a list of products that may be eligible for exemption from reciprocal tariffs for each trading partner “based on the scope and nature of the trading partner’s commitments” under a trade agreement. In other words, if a favorable trade deal is reached, reciprocal tariffs on such goods could be subject only to a presumably lower most-favored nation (MFN) tariff.

The White House issued a fact sheet noting that products on the PTAAP list include the following:

  • Certain aircraft and aircraft parts;
  • Certain generic pharmaceuticals and their ingredients;
  • Unavailable natural resources and closely related derivative products; and
  • Certain agricultural products not grown or produced in sufficient quantity in the United States to meet domestic demand.

On September 29, 2025, President Trump issued a proclamation adjusting rates of duty on imports of timber, lumber, and their derivative products into the United States. The proclamation imposes the following Section 232 ad valorem taxes:

  • 10% on imports of softwood timber and lumber;
  • 25% on imports of certain upholstered wooden products; and
  • 25% on imports of kitchen cabinets and vanities.

On January 1, 2026, the duty rates on upholstered wooden products will increase to 30% and the duty rates on kitchen cabinets and vanities will increase to 50%. The United Kingdom (UK), the European Union (EU), and Japan will receive MFN under the proclamation. The imports of wood products from the UK will be capped at a 10% duty rate and wood products from the EU and Japan will be capped at a 15% duty rate for the combined Section 232 tariff and MFN tariff.

Key Takeaways

The administration added many products to the HTSUS, making such products exempt from reciprocal tariffs and removed others. It also established a list of products that may be subject only to the most-favored-nation tariff following a future trade or security deal. As to the new tariffs on wood and furniture products, though the proclamation states that it will “strengthen supply chains, bolster industrial resilience, create high-quality jobs, and increase domestic capacity utilization for wood products,” the new tariffs are likely to increase lumber, building, and furniture costs for consumers.

Lewis Brisbois’s attorneys are actively engaged in the wide range of legal issues in this area and are advising clients on managing legal and business risk as events continue to develop at an accelerated pace. For more information, contact the author or editor of this alert. Visit our Ukraine Conflict, International Trade, Export, Import and Investment Controls & National Security Practice page for additional alerts in this area.

Author:

Maria Shockley, Associate

Editors:

Griffen Thorne, Partner

Andrew Pidgirsky, Partner and Chair of Ukraine Conflict, International Trade, Export, Import and Investment Controls & National Security Practice

Jane C. Luxton, Co-Managing Partner - Washington, D.C.

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