If you have stained trim or cabinets, etc. and want to stain them a different color, there are a couple of ways to go about this
Tinted Varnish
One method is to use a shading varnish, which is simply a tinted varnish or urethane, which will alter the color of the woodwork much like looking through a shaded lens ("sun glasses" effect). Shading varnishes are transparent colored clear-coats which go on top of the previously stained woodwork.
Wiping Stains
The second method for changing the color of previously stained woodwork is to re-stain it. You cannot use a standard penetrating stain for this because the surface is already varnished and sealed, but you can re-stain by using a "wiping stain." Wiping stains can be applied to sealed surfaces for the purpose of changing the color of previously stained woodwork.
Procedure
Sand with 220 grit sandpaper and remove the dust when completed by vacuuming. Follow up with a final wipe with a micro-fiber (oil-less) tack cloth.
Pre-1978 Woodwork
Don't sand the surface if your trim or woodwork is pre-1978 or older, as it may contain lead. If your woodwork is pre-1978, you must do a flawless cleaning job (if you have peeling problems down the road, it will most likely be because the surface was not cleaned well). Once cleaned, prime the woodwork with de-waxed shellac. Zinsser's Seal Coat is a de-waxed shellac. This coat will serve as a primer for the wiping stain. Allow this to dry.
Applying the Oil-Based Wiping Stain
When it comes to choosing a wiping stain, I strongly prefer Old Master’s Wiping Stain. This stain will have lots of "open time" and has very good adhesion. Apply the wiping stain with a brush (a rag won't work for this type of application). I like the white china bristle-brushes for this because they are softer. Apply the stain in the direction of the wood-grain, being careful to observe the joints. Do a clean job at the joints, staying with the wood-grain direction. Re-brush the length of the stain with a dry white china bristle-brush to soften and even out the staining as needed.
Varnishing
You will need to let the stain dry for about 48 hours before you can varnish it. I would seal the surface with one coat of shellac (de-waxed only—Seal Coat), before varnishing or using polyurethane. This will prevent the varnish or urethane from re-wetting or lifting the stain, which will still be a bit sensitive to mineral spirits at this point.

Please read lead paint warning if your house was built before 1978, or the woodwork was installed before 1978.
Prepare the Surface
The old varnish/clear-coat will need to be cleaned and dulled first. Clean the surface thoroughly with Krud Kutter. There may be years of Pledge or similar types of spray-cleaner and polish residue on the surface of the wood. This will need to be removed as these substances will repel and prevent the wiping stain from adhering to the surface.
Once cleaned, the surface will need to be dulled. If your woodwork was installed in 1978 or later, I would sand the surface to dull the old varnish, which will give the wiping stain a surface with some "tooth" to it (making it easier for the new stain to adhere).
Re-Staining Previously Stained Woodwork
Painting and Decorating Concourse
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