GUIDANCE: Section 232 Duties on Imports of Aluminum, Steel, and Copper

Cargo Systems Messaging Service CSMS # 68253075 - GUIDANCE: Section 232 Duties on Imports of Aluminum, Steel, and Copper The purpose of this message is to provide guidance on the implementation of the April 2, 2026, Proclamation, “Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United States.”  BACKGROUND In April 2, 2026, the President issued a Proclamation, “Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United States,” under Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862).  This proclamation imposes 10-50% additional duties on the full customs value of certain imports of steel, aluminum, copper articles (metal articles) and their derivatives from all countries, effective April 6, 2026.  Goods that are listed as articles or derivatives of more than one metal shall only be subject to one of the respective duty rates established by this Proclamation, even if the good contains aluminum and steel, aluminum and copper, steel and copper, or all three metals.  Goods specified in the annexes to the Proclamation that do not contain any aluminum, steel, or copper content shall not be subject to the duties imposed by the Proclamation.  In addition, goods specified in the annexes to the Proclamation, except those classifiable in Chapters 72, 73, 74, and 76 of the Harmonized Tariff Schedule of the United States (HTSUS), that contain less than 15 percent of the aggregate weight of the applicable metal(s) shall not be subject to the duties imposed by the Proclamation.  The applicable metals, based on HTSUS classification, are identified in paragraphs (c)(i) through (x) of annex IV of the Proclamation.  Do not include the weight of a metal in the 15 percent calculation where annex IV does not specify a metal for a specific HTSUS classification. For example, since HTSUS is 8302.10.60 is identified in paragraphs (c)(vi) and (vii) of annex IV as both a derivative aluminum article and steel article in annex IV, the aggregate weight of both aluminum and steel (but not copper) should be included in the 15 percent calculation. ENTRY FILING GUIDANCE This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) on certain steel, aluminum, and copper articles and their derivatives from all countries as provided in HTSUS headings 9903.82.02–9903.82.17.  See the attachment for the Chapter 1 to 97 HTSUS classifications which correspond to each Chapter 99 heading.  The additional duties will take effect with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on April 6, 2026. Headings 9903.82.07, 9903.82.08, 9903.82.10, 9903.82.11, and 9903.82.12 are effective with respect to goods entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. eastern time on April 6, 2026, and before January 1, 2028.  Effective with respect to goods entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. eastern time on January 1, 2028, the goods covered by headings 9903.82.07, 9903.82.08, 9903.82.10, 9903.82.11, and 9903.82.12 will be subject to the duty rates under HTSUS 9903.82.05, 9903.82.06, and 9903.82.09.  Additional guidance will be provided prior to January 1, 2028. 9903.82.02: Except as provided for in headings 9903.82.14, 9903.85.67 and 9903.85.68, applies to articles of aluminum, of steel, or of copper and derivative aluminum or steel articles, as provided for in subdivision (c)(i)-(v) of U.S. note 16 to this subchapter. 50% additional ad valorem rate of duty 9903.82.03: Except for articles classifiable in chapters 72, 73, 74, or 76, articles where the weight of the applicable metal is less than 15 percent of the weight of the imported article, as provided for in subdivision (c) of U.S. note 16 to this subchapter. 0% additional ad valorem rate of duty When reporting HTSUS 9903.82.03, report the aggregate weight of the applicable metal(s) in kg as a second quantity on the entry summary line. 9903.82.04: Applies to articles of aluminum or of steel and derivative aluminum or steel articles that are the product of the United Kingdom in which at least 95 percent of the aluminum was smelted or most recently cast in the United Kingdom, or in which at least 95 percent of the steel was melted and poured in the United Kingdom as provided for in subdivisions (c)(i)-(iv) and (d) of U.S. note 16 to this subchapter. 25% additional ad valorem rate of duty   9903.82.05: Applies to derivative aluminum or steel articles that are the product of the United Kingdom in which at least 95 percent of the  aluminum was smelted or most recently cast in the United Kingdom, or in which at least 95 percent of the steel was melted and poured in the United Kingdom as provided for in subdivisions (c)(vi)-(vii) and (d) of U.S. note 16 to this subchapter. 15% additional ad valorem rate of duty Headings 9903.82.06, 9903.82.07, and 9903.82.08 apply to certain articles of copper and derivative aluminum and steel articles provided for in subdivision (c) of this note. For derivative articles provided for in subdivisions (c)(ii), (vi), and (ix), at least 95 percent of the aluminum content of the article must be composed of aluminum that was smelted and cast in the United States. For derivative articles provided for in subdivisions (c)(iv), (vii), and (x), at least 95 percent of the steel content of the article must be composed of steel that was melted and poured in the United States. For articles provided for in subdivision (c)(viii), at least 95 percent of the copper content of the article must be composed of copper that was smelt and cast in the United States (see below for reporting requirements). These requirements are cumulative such that a derivative article in more than one subdivision must satisfy each requirement. 9903.82.06: Except as provided for in headings 9903.82.15 and 9903.85.68, applies to articles of copper and derivative aluminum and steel articles as provided in subdivisions (c)(ii), (iv), (vi) - (viii), and (e) of U.S. note 16 to this subchapter.       10% additional ad valorem rate of duty 9903.82.07: Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, applies to derivative aluminum and steel articles, as provided in subdivisions (c)(ix)-(x) and (e) of U.S. note 16 to this subchapter. For articles for which the applicable column 1 duty rate is less than 10 percent, the sum of the column 1 duty rate and the additional ad valorem rate of duty will be 10%. 9903.82.08: Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, applies to derivative aluminum and steel articles, as provided in subdivisions (c)(ix)-(x) and (e) of U.S. note 16 to this subchapter. For articles for which the applicable column 1 duty rate is 10 percent or higher, no additional duty is due. 9903.82.09: Except as provided for in headings 9903.82.16 and 9903.85.68, applies to articles of copper and derivative aluminum and steel articles as provided in subdivisions (c)(vi)-(viii) of U.S. note 16 to this subchapter. 25% additional ad valorem rate of duty 9903.82.10: Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, applies to derivative aluminum and steel articles, as provided for in subdivision (c)(ix)-(x) and (f) of U.S. note 16 to this subchapter (not 95 percent melted and poured or smelted and cast in the U.S.) For articles for which the applicable column 1 duty rate is less than 15 percent, the sum of the column 1 duty rate and the additional ad valorem rate of duty will be 15%. 9903.82.11: Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, applies to derivative aluminum and steel articles, as provided for in subdivision (c)(ix)-(x) and (f) of U.S. note 16 to this subchapter (not 95 percent melted and poured or smelt and cast in the U.S.) For articles for which the applicable column 1 duty rate is 15 percent or higher, no additional duty is due. 9903.82.12:  Except as provided for in headings 9903.82.17 and 9903.85.68 applies to derivative aluminum and steel articles, the product of any country identified in general note 3(b) (countries subject to the column 2 duty rates in  the HTSUS), as provided for in subdivision (c)(ix)-(x) of U.S. note 16 to this subchapter. 25% additional ad valorem rate of duty 9903.82.13: Applies to articles that otherwise meet the criteria of subdivisions (c)(vi)-(viii) that are motorcycle parts classifiable in chapter 84, 85, or 87 for use in the manufacturing of motorcycles in the United States.   0% additional ad valorem rate of duty 9903.82.14: Applies to articles of steel or of copper and derivative steel that are the product of the Russian Federation as provided for in subdivisions (c)(iii)–(v) of U.S. note 16 to this subchapter. 50% additional ad valorem rate of duty 9903.82.15: Applies to articles of copper and derivative steel that are the product of the Russian Federation, as provided for in subdivisions (c)(iv), (vii), (viii) and (e) of U.S. note 16 to this subchapter. 10% additional ad valorem rate of duty 9903.82.16: Applies to articles of copper and derivative steel that are the product of the Russian Federation, as provided for in subdivisions (c)(vii)–(viii) of U.S. note 16 to this subchapter. 25% additional ad valorem rate of duty 9903.82.17:  Applies to derivative steel articles that are the product of the Russian Federation, as provided for in subdivision (c)(x) of U.S. note 16 to this subchapter. 25% additional ad valorem rate of duty Russia Aluminum Duties All imports of aluminum articles and aluminum derivative ar