Section 232 aluminum, steel, and copper tariffs are raised to full‑value 50%/25% on broad HTS lists with major Chapter 99 restructuring effective April 6, 2026.

REGULATORY BRIEFING – SECTION 232 ALUMINUM, STEEL, AND COPPER TARIFF RESTRUCTURING

1. What changed

• The President has issued a new Section 232 proclamation (April 2, 2026) that:
• Applies Section 232 tariffs to the full customs value of covered aluminum, steel, copper, and derivative articles, regardless of metal content.
• Raises and consolidates additional ad valorem duties primarily to 50% or 25% on extensive HTS lists in Annex I‑A and I‑B.
• Introduces a temporary reduced‑tariff regime for certain derivative articles in Annex III through December 31, 2027.
• Removes specified products from Section 232 scope via Annex II.
• Completely rewrites Section 232 Chapter 99 structure using new headings 9903.82.02–9903.82.17 and deletes most prior 9903.78, 9903.80, 9903.81, and 9903.85 provisions.
• Terminates the aluminum, steel, and copper derivatives inclusion processes under Proclamations 10895, 10896, and 10962 and replaces them with a new rolling inclusion authority for Commerce/USTR.
• Clarifies FTZ treatment, drawback availability, and origin documentation requirements (smelt/melt/cast) for preferential rates.

• Effective dates:
• Main tariff and HTS/Chapter 99 changes: 12:01 a.m. EDT April 6, 2026.
• Temporary reduced regime for Annex III derivatives: April 6, 2026 through 11:59 p.m. EST December 31, 2027.
• From January 1, 2028, Annex III products move to the standard 25% regime (clause (3)) and certain temporary 9903 headings are deleted.

2. Affected products and HTS coverage

2.1 Core metal articles – 50% full‑value Section 232 duty (Annex I‑A)

Additional 50% ad valorem Section 232 duty applies to the full customs value for:

• Steel (articles of steel – examples, not exhaustive):
• 7206–7207: Ingots and semifinished products of iron or nonalloy steel.
• 7208–7212: Flat‑rolled iron or nonalloy steel, hot‑rolled/cold‑rolled, clad/plated/coated.
• 7213–7217: Bars, rods, wire of nonalloy steel.
• 7218–7229: Stainless and other alloy steel ingots, semifinished, flat‑rolled, bars, rods, wire, shapes.
• 7301.10.00, 7302.10, 7302.40.00, 7302.90: Sheet piling, rails, track construction material.
• 7304–7306: Seamless and welded tubes, pipes, and hollow profiles of iron or steel.

• Steel derivatives (examples):
• 7307.x: Wide range of pipe fittings (cast and not cast, stainless and other steels).
• 7308.x: Bridges, towers, lattice masts, structural columns, beams, grating, other structures.
• 7309, 7310, 7311: Large tanks, drums, cans, containers for liquids and gases.
• 7312–7315: Stranded wire, ropes, cables, grill/netting/fencing, chains, anchors.
• 7317–7320: Nails, screws, bolts, nuts, washers, rivets, springs.
• 7325–7326: Cast grinding balls, cast articles, forged/stamped articles, various fabricated steel articles.

• Aluminum (articles of aluminum):
• 7601: Unwrought aluminum.
• 7604–7607: Bars, rods, profiles, wire, plates, sheets, strip, foil.
• 7608–7609: Tubes, pipes, and fittings.
• 7616.99.5160, 7616.99.5170: Aluminum castings and forgings.

• Aluminum derivatives (examples):
• 7610.10.00, 7610.90.00: Aluminum doors, windows, frames, thresholds, structures and parts.
• 7612.10.00, 7612.90.10, 7612.90.50: Aluminum collapsible tubes, casks, drums, containers.
• 7613.00.00: Aluminum containers for compressed or liquefied gas.
• 7614.x: Aluminum stranded wire, cables, conductors.
• 7616.10.9090, 7616.99.5120, 7616.99.5150, 7616.99.5175, 7616.99.5190: Various aluminum articles, hangers, laminated goods, wire articles.

• Copper articles (examples):
• 7406.x: Copper powders and flakes.
• 7407.x: Copper and copper‑alloy bars, rods, profiles.
• 7408.x: Copper and copper‑alloy wire.
• 7409.x: Plates, sheets, strip of refined copper and copper alloys.
• 7410.x: Copper foil and clad laminates.
• 7411–7412: Copper tubes, pipes, and fittings.
• 7413.x: Copper stranded wire, cables, plaited bands.
• 7415.x: Copper fasteners and threaded articles.
• 7418–7419: Copper household, sanitary ware, and miscellaneous fabricated articles.

2.2 Articles at 25% full‑value Section 232 duty (Annex I‑B)

Additional 25% ad valorem Section 232 duty applies to the full customs value for:

• Steel derivatives – broad range of finished goods and machinery:
• 7321–7324: Non‑electric domestic cooking/heating appliances, table/kitchenware, sanitary ware.
• 7325.10.0035, 7326.20.x, 7326.90.x: Meter boxes, wire belts, hangers, staples, ladders, caskets, containers, horse shoes.
• 8202, 8203, 8205, 8207: Certain sawblade cores, pipe/bolt cutters, hand tools, dies.
• 8211, 8215: Knives, cutlery, spoons, forks, kitchenware and parts.
• 8302, 8305, 8307, 8309: Hinges, mountings, fittings, castors, staples, flexible tubing, closures.
• 8403, 8406–8407: Central heating boilers, steam turbine parts, certain spark‑ignition engines.
• 8410–8429, 8431–8433: Hydraulic equipment, turbines, pumps, compressors, HVAC units, refrigerators/freezers, dishwashers, cranes, forklifts, earthmoving and agricultural machinery and parts.
• 8443, 8450–8451: Flexographic printing machinery, washing machines, dryers.
• 8479, 8482–8483: Trash compactors, bearings and parts, gears, gearboxes, shafts, couplings.
• 8501–8504, 8509, 8514, 8516, 8547: Large AC motors, generators, transformers and parts, kitchen disposers, industrial furnaces, domestic electric cooking/heating, electrical conduit.
• 8601–8607, 8609: Locomotives, rolling stock, rail cars, rail parts, transport containers.
• 8701–8703, 8705–8708, 8716: Tractors, buses, certain passenger vehicles, special‑purpose vehicles, motor vehicle parts (bumpers, gearboxes, exhausts, clutches, suspensions, powertrain parts), trailers and parts.
• 9403.99.9020, 9406.x: Welded wire‑rack decking, prefabricated buildings of steel and other materials.

• Aluminum derivatives at 25% (Annex I‑B):
• 7615.x: Wide range of aluminum cookware, bakeware, kitchenware, containers, sanitary ware.
• 7616.99.10, 7616.99.5130, 7616.99.5140: Aluminum luggage frames, ladders, venetian blinds.
• Numerous base‑metal fittings, closures, mechanical parts, electrical parts, and vehicle parts where aluminum content is significant (see Annex I‑B list and U.S. note 16(c)(vi)).

• Copper articles at 25% (Annex I‑B):
• 8544.42.x, 8544.49.10: Insulated electric conductors used in telecommunications and other applications.

2.3 Products removed from Section 232 scope (Annex II)

• Annex II lists HTS codes that will no longer be subject to Section 232 aluminum, steel, or copper tariffs as of April 6, 2026.
• These are primarily non‑metal or low‑metal content consumer and industrial products (e.g., cosmetics, detergents, pesticides, some engines and parts, certain furniture, sports equipment, some cast‑iron cookware, etc.).
• Additionally, any motorcycle part classifiable in Chapters 84, 85, or 87 and listed in Annex I‑B is exempt from Section 232 when imported exclusively for use in manufacturing motorcycles in the U.S.

2.4 Temporary reduced‑tariff list for derivatives (Annex III)

• Annex III identifies certain steel and aluminum derivative HTS codes (e.g., molds, dies, parts of industrial machinery, transformers, certain mechanical appliances) that receive a reduced Section 232 burden from April 6, 2026 through December 31, 2027.
• For these products, the Section 232 rate is determined by formulas in clause (5) and new 9903.82.07–9903.82.11, rather than the flat 25% in clause (3), during the temporary period.

3. Rate structure and numerical changes

3.1 General Section 232 rates (clauses (2) and (3))

Effective April 6, 2026:

• For aluminum and steel articles, most copper articles, and certain derivatives listed in Annex I‑A (see U.S. note 16(c)(i)–(v), (ii), (iii), (iv)):
• Standard Section 232 rate: 50% ad valorem on full customs value (9903.82.02).
• UK origin with qualifying melt/smelt:
• 25% additional duty (9903.82.04) instead of 50%.
• U.S.‑origin metals in derivative articles (aluminum smelted/cast in U.S., steel melted/poured in U.S., copper smelted/cast in U.S.):
• 10% additional duty (9903.82.06) instead of 50%.

• For copper articles and aluminum/steel derivatives listed in Annex I‑B (see U.S. note 16(c)(v), (vi), (vii), (viii)):
• Standard Section 232 rate: 25% ad valorem on full customs value (9903.82.09).
• UK origin with qualifying melt/smelt:
• 15% additional duty (clause (3)(b); implemented via 9903.82.04/05 as applicable).
• U.S.‑origin metals in these articles:
• 10% additional duty (9903.82.06).

3.2 Temporary reduced regime for Annex III derivatives (clause (5))

From April 6, 2026 through December 31, 2027, for products in Annex III:

• Standard trading partners (normal relations):
• If Column 1 general duty rate (ad valorem or ad valorem equivalent) < 15%:
• Additional Section 232 duty is set so that (Column 1 duty + Section 232) = 15% total.
• If Column 1 duty ≥ 15%:
• Additional Section 232 duty = 0% (no incremental Section 232 during this period).

• U.S.‑origin metal content (derivative articles only):
• If aluminum/steel content is entirely U.S. smelted/melted and cast/poured:
• Total (Column 1 + Section 232) = 10% (clause (5)(b)).

• Non‑NTR countries (no normal trading relations):
• Flat 25% additional Section 232 duty (clause (5)(c)).

• From January 1, 2028:
• Annex III products revert to the standard 25% regime under clause (3) and 9903.82.07, 9903.82.08, 9903.82.10, 9903.82.11, 9903.82.12, 9903.82.17 are deleted.

3.3 Russia‑related rates

• All aluminum articles and aluminum derivatives in Annex I‑A, I‑B, or III that are products of Russia, or that use any primary aluminum smelted in Russia or cast in Russia, remain subject to the 200% ad valorem duty under Proclamation 10522.
• New 9903.82.14–9903.82.17 impose additional 50% or 25% duties on certain steel and copper articles and derivatives that are products of Russia, on top of base duties.

3.4 Full‑value application and metal content thresholds

• Section 232 duties now apply to the full customs value of the article, not just the metal portion.
• For articles not in Chapters 72, 73, 74, or 76:
• Section 232 applies only if the weight of the applicable metal(s) is at least 15% of the total article weight (U.S. note 16(c)).
• If an HTS appears on multiple metal lists, aggregate the weights of the listed metals.

4. HTS/Chapter 99 structural changes

• New U.S. note 16 to subchapter III of Chapter 99 defines:
• The HTS coverage lists for aluminum, steel, copper, and derivatives.
• The 15% metal‑weight threshold for non‑Chapter 72/73/74/76 goods.
• Origin rules for UK and U.S.‑origin metal benefits (95% smelt/melt/cast thresholds).

• New 9903.82.02–9903.82.17 headings govern Section 232 treatment:
• 9903.82.02: 50% additional duty for core aluminum, steel, copper, and certain derivatives.
• 9903.82.04–9903.82.05: Reduced rates for qualifying UK‑origin aluminum/steel and derivatives.
• 9903.82.06: 10% rate for qualifying U.S.‑origin metal content in derivatives and certain copper articles.
• 9903.82.07–9903.82.12: Temporary formulas for Annex III derivatives and special partner treatment (deleted after 2027 per Annex IV(B)).
• 9903.82.13: Motorcycle parts exemption.
• 9903.82.14–9903.82.17: Russia‑specific additional duties.

• Many prior Section 232 Chapter 99 headings are deleted:
• 9903.78.01–.02, 9903.80.01–.99, 9903.81.01–.99, 9903.85.01–.15, 9903.85.21–.66, 9903.85.69–.72.

5. Other key operational provisions

5.1 Inclusion of additional derivatives

• The Secretary of Commerce and USTR may, on a rolling basis, include additional derivative aluminum, steel, or copper articles within Section 232 scope when they jointly determine imports threaten to impair national security or undermine the objectives of the tariffs.
• This explicitly allows inclusion of metal containers even when filled with non‑metal‑tariffed contents.
• New inclusions will:
• Be announced via Federal Register notice.
• Generally be subject to the 25% rate under clause (3) (Annex I‑B equivalent), unless identical/substantially comparable to Annex I‑A articles (then 50%).

5.2 FTZ treatment

• Articles described in clauses (2), (3), and (5) (i.e., covered by the new Section 232 regime) admitted to U.S. FTZs on or after the effective date may only be admitted in privileged foreign status (19 CFR 146.41), unless admitted under domestic status.
• Privileged foreign status merchandise will be subject to applicable Section 232 duties upon entry for consumption based on the HTS classification at admission.

5.3 Drawback

• Manufacturing drawback under 19 U.S.C. 1313(a)–(b) is allowed for Section 232 duties only if all of the following are met:
• Article is classifiable in an HTS provision listed in Annex I‑B or Annex III or added via the new inclusion authority.
• Article is not of a type subject to any ADD/CVD order (regardless of country of origin).
• Article is a product of a “Trade Agreement Partner” (UK, EU, Japan, Korea, Mexico, Canada, and any partner with a final Agreement on Reciprocal Trade).
• Metal content is entirely smelted/melted and cast/poured in a Trade Agreement Partner country.
• No other drawback claims are permitted for Section 232 duties under this proclamation.

5.4 CBP enforcement and documentation

• CBP is authorized to:
• Issue rules/guidance to determine whether a product contains covered metals and meets the 15% weight threshold.
• Address illegal transshipment, undervaluation, and other evasion.
• Importers must provide CBP with:
• Smelt and cast information for copper used in covered copper articles.
• Similar origin information for aluminum and steel to substantiate UK or U.S.‑origin benefits and Trade Agreement Partner status where claimed.

6. Required actions for importers, brokers, and compliance teams

6.1 Immediate classification and scope review

• Map all imported products containing aluminum, steel, or copper to:
• Annex I‑A (50% full‑value list), Annex I‑B (25% full‑value list), Annex II (removed), and Annex III (temporary reduced list).
• The new U.S. note 16(c) lists for aluminum, steel, copper, and derivatives.
• For non‑Chapter 72/73/74/76 goods on these lists, determine whether metal content is ≥15% of total weight; if not, Section 232 may not apply under 9903.82.xx.

6.2 Update Chapter 99 declarations

• Replace use of superseded 9903.78, 9903.80, 9903.81, and 9903.85 codes with the appropriate new 9903.82.xx codes as of April 6, 2026.
• Ensure broker instructions specify:
• Correct pairing of base HTS with the applicable 9903.82.xx heading.
• Use of 9903.82.03 where metal content is below 15% (no additional duty but still tracked).
• Use of 9903.82.04/05/06 for qualifying UK or U.S.‑origin metal content.
• Use of 9903.82.12 for derivative articles from countries without normal trading relations (where applicable) during the temporary period.

6.3 Origin and supply‑chain documentation

• Implement or tighten supplier certifications and documentation to capture:
• Country of smelt and cast for aluminum.
• Country of melt and pour for steel.
• Country of smelt and cast for copper.
• For UK‑origin benefits (25% or 15% instead of 50%/25%):
• Confirm at least 95% of aluminum is smelted/most recently cast in the UK or 95% of steel is melted and poured in the UK.
• For U.S.‑origin metal benefits (10% rate or reduced formulas):
• Confirm at least 95% of the relevant metal content is U.S. smelted/melted and cast/poured.
• For drawback eligibility:
• Confirm Trade Agreement Partner origin and 100% partner‑origin metal content.

6.4 Pricing, contracts, and budgeting

• Recalculate landed costs for all covered HTS codes using:
• 50% or 25% additional duty on full customs value, plus any existing MFN duty and other trade remedies (e.g., Section 301, ADD/CVD).
• Review and, where possible, renegotiate contracts and pricing with customers and suppliers to reflect higher duty costs.
• Consider sourcing shifts to:
• U.S.‑origin metals to qualify for 10% rates.
• UK or other Trade Agreement Partners where preferential treatment is available.

6.5 FTZ and drawback strategy

• For FTZ users:
• Review inventory and admission status of covered metal products.
• Ensure new admissions after April 6, 2026 are in privileged foreign status where Section 232 applies.
• For manufacturers using drawback:
• Identify qualifying Annex I‑B/III articles and Trade Agreement Partner supply chains.
• Implement tracking to segregate qualifying and non‑qualifying merchandise.

6.6 Monitoring future inclusions and revocations

• Monitor Federal Register notices from Commerce and USTR for:
• New derivative inclusions under clause (11).
• Any revocation of temporary benefits for specific trading partners under clause (6) (Annex III products shifting to Annex I‑B‑equivalent treatment).
• Adjust HTS/Chapter 99 coding and sourcing promptly when such notices issue.

7. Key dates and milestones

• April 6, 2026 (12:01 a.m. EDT):
• Full‑value Section 232 tariffs at 50%/25% take effect for Annex I‑A and I‑B.
• Annex II removals from Section 232 scope become effective.
• Annex III temporary reduced regime begins.
• New Chapter 99 structure (9903.82.02–9903.82.17) and U.S. note 16 become operative.
• Prior derivatives inclusion processes are terminated.

• December 31, 2027 (11:59 p.m. EST):
• Annex III temporary reduced regime expires.

• January 1, 2028 (12:01 a.m. EST):
• Annex III products move to standard 25% regime under clause (3).
• 9903.82.07, 9903.82.08, 9903.82.10, 9903.82.11, 9903.82.12, 9903.82.17 are deleted.
• U.S. note 16 is further modified per Annex IV(B) to consolidate lists.

8. References

• Proclamation text: “Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper Into the United States,” April 2, 2026 (White House).
• Annexes I‑A, I‑B, II, III, IV (detailed HTS lists and Chapter 99 changes):
• PDF 1: https://www.whitehouse.gov/wp-content/uploads/2026/04/ANNEXES-I-A-I-B-II-III-IV.pdf
• PDF 2 (duplicate content/formatting): https://www.whitehouse.gov/wp-content/uploads/2026/04/Metals-ANNEXES-I-A-I-B-II-III-IV.pdf

Compliance teams should use the Annex HTS lists and new U.S. note 16 as the primary technical references for determining Section 232 applicability and the correct 9903.82.xx code for each import line beginning April 6, 2026.