Canada launches temporary tariffs on wood cabinets and vanities

Canadian importers of certain wood cabinets and vanities should consider how they are affected by Canada’s new 25% tariff on these goods imported from most countries. This provisional safeguard tariff, which went into force on July 31, 2026, is intended to support Canadian manufacturers and address the impact of harmful trade diversion. Safeguard duties are an extraordinary trade remedy allowed under the World Trade Organization Agreement on Safeguards to protect a domestic industry that is being injured by a sudden and unforeseen surge of imports from other countries. Canada has indicated that this 25% provisional tariff will remain in place for up to 200 days while the Canadian International Trade Tribunal (CITT) conducts an inquiry into whether to apply safeguard duties on these and other goods, and issues a report expected in early 2027. Following this announcement, importers should review their supply chain to determine whether their goods are impacted, and take steps to minimize the impact of the duties.

Background

The Government of Canada requested the CITT to undertake an inquiry into whether to impose safeguard duties on the following classes of wood goods being imported into Canada:

• Solid and engineered wood cabinets and vanities
• Solid and engineered hardwood flooring
• Engineered wood storage furniture
  

As part of this inquiry made in April 2026, the CITT must determine whether there is an injury to domestic industry, and make recommendations on how to safeguard the industry. In considering this issue, the CITT looks at relevant statistical and economic data, including from industry stakeholders.

As this inquiry is ongoing, with the CITT not expected to release a report until January 15, 2027, Canada announced on July 31, 2026 that it will impose provisional duties for up to 200 days pending the results of the investigation. Note that these duties do not apply to wooden storage furniture or wood flooring classes of goods that are also subject to the CITT inquiry.

Which goods are affected?

Canada announced a 25% provisional duty on goods imported under the following Tariff Items, effective July 31, 2026:

• 9403.40.00.10 — Wooden kitchen cabinets
• 9403.60.10.31 — Medicine or vanity cabinets
• 9403.60.10.39 — Other cabinets
• 9403.91.00.90 — Other furniture parts of wood (i.e., parts and subassemblies to prevent breaking shipments into components for re-assembly domestically)

Certain goods are excluded from this tariff including:

• Qualifying goods that are in transit as of July 31, 2026
• Cabinets originating from United States, Mexico, Israel, Chile, and certain developing countries
• Certain casual goods
  

Our observations

These new provisional duties could ultimately be refunded if the CITT later determines that Canada’s domestic industry has not suffered injury with regard to imports of these wood cabinets and vanities. This previously happened in 2019, when the CITT found that imports of certain classes of steel goods had not caused injury and provisional duties were refunded in a separate order.

Next steps

Importers should consult with their supply chain partners to determine if their goods meet any of the exceptions, including to ensure their customs documentation clearly shows a bill of lading demonstrating transit began prior to July 31, 2026 or that the goods were imported from countries not subject to the tariff. These businesses may also consider participating in the ongoing CITT inquiry process, if they have not done so already.