Section 232 Additional Aluminum
Derivative (Ch 76) Tariff Inclusion Products
· UK 25% Other 5%
· Smelt and Cast to Determine Origin
·
Proclamation
10895 (Feb 10, 2025; 90 FR 9807)
adjusted imports of aluminum into the U.S.
·
Authorized
Commerce to modify the
Harmonized Tariff Schedule of the U.S. (HTSUS).
·
Effective
Date:
12:01 a.m. EDT, Aug 18,
2025
·
Action: New aluminum
derivative products added to Annex
I of HTSUS (subject to Section 232 duties).
·
Annex
II:
Technical corrections to HTSUS.
New
Chapter 99 HTSUS Numbers for Aluminum Derivatives
·
9903.85.07 – Derivative aluminum
products in subdivisions (j), Ch. 76 (all countries except UK)
o 50% ad valorem duty (aluminum
content value).
·
9903.85.08 – Derivative aluminum
products in subdivisions (k), non–Ch. 76 (all countries except UK)
o 50% ad valorem duty (aluminum
content value).
·
9903.85.09 – Derivative aluminum
products processed abroad from U.S. smelted/cast articles (j/k/r/s)
o 0% duty.
·
9903.85.14 – UK only, subdivision (r), Ch. 76
o 25% ad valorem duty (aluminum
content value).
·
9903.85.15 – UK only, subdivision (s), non–Ch. 76
o 25% ad valorem duty (aluminum
content value).
Reference:
CSMS #65236645
for aluminum content reporting rules.
·
Non-aluminum content:
subject to HTS 9903.01.25
reciprocal tariffs.
·
Aluminum content subject to Section 232: not
subject to reciprocal tariffs (HTS 9903.01.33).
·
200%
duty on aluminum & derivative aluminum
products if:
o Product of Russia, or
o Any portion of primary aluminum
smelted in Russia, or
o Aluminum cast in Russia.
·
Report
under:
o 9903.85.67 – aluminum
products
o 9903.85.68 – aluminum
derivative products
o 9903.85.70 – derivative articles under HTS note
19(a)(iii), 19(i), 19(j), 19(k)
·
Mandatory reporting for all Section 232 aluminum
products.
·
ISO
country codes
required:
o Primary smelt country: Report “Y”
o Secondary smelt country: Report “Y” (if
applicable)
o Cast country: Must be reported
·
“UN”
(unknown) → 200% Russia duty applies.
·
Recycled
aluminum: Mark as secondary smelt “Y”, with origin country
code.
·
If
U.S.-smelted & cast:
Report “US”
for both.
·
Drawback: Not available for Section 232 aluminum duties.
·
Foreign
Trade Zones (FTZs):
o Must be admitted under privileged foreign status
(19 CFR 146.41).
o Subject to ad valorem duties when
withdrawn for consumption.
o Smelt & cast reporting also applies to
FTZ withdrawals after Aug 18, 2025.
Action
for Importers & Brokers:
1.
Use
updated HTSUS 99 series
codes from Aug 18, 2025.
2.
Correctly
separate aluminum vs non-aluminum
content in entry filings.
3.
Report
smelt/cast ISO codes
without exception.
4.
Apply 200% duty rule strictly
for any Russian-origin smelting/casting.
5.
Ensure
FTZ entries comply with privileged foreign status rules.
GUIDANCE
The purpose
of this message is to provide guidance on adding additional aluminum
derivative products to Annex I of the Harmonized Tariff Schedule of the United States
(HTSUS) under Proclamation 10895.
BACKGROUND
On February
10, 2025, the President issued Proclamation 10895, adjusting imports of aluminum into the United States (90 FR 9807). This Proclamation
instructed the United States International Trade Commission, in consultation with
the Secretary of Commerce, the Commissioner of United States Customs and Border
Protection (CBP) within the Department of Homeland Security, and other relevant
executive agencies, to revise the HTSUS so that it conforms to the amendments and
effective dates outlined in the proclamation.
Proclamation
10895 authorized the Secretary of Commerce to publish modifications to the HTSUS
to reflect these amendments.
Effective
August 18, 2025, in accordance with “Adoption and Procedures of the Section 232
Steel and Aluminum Tariff Inclusions Process” the Commerce
Department will be adding additional aluminum derivative
products to Annex I of the HTSUS to be subject to Section 232 duties. Further, Annex II makes technical corrections
to the Harmonized Tariff Schedule of the United States.
ENTRY FILING
INSTRUCTIONS
This guidance
provides instructions for importers, brokers, and filers on submitting entries to
U.S. Customs and Border Protection (CBP) on certain aluminum
derivative imports, effective with respect to goods entered for consumption, or
withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Daylight
Time on August 18, 2025. The following aluminum derivative products added to subdivisions (j/k/r/s)
of U.S. Note 19 of the Harmonized Tariff Schedule of the United States (HTSUS) are
subject to Section 232 duties.
Review the
attached aluminum HTS list to see the additional products
(identified in bold) added to the below Chapter 99 HTSUS:
Report the
Section 232 aluminum derivative duties applicable to goods
classified in the eight-digit subheadings and the 10-digit statistical reporting
number listed in the attached aluminum HTS list (hereinafter
the “newly added goods”) under the following Chapter 99 HTSUS numbers:
·
9903.85.07
(all countries except the United Kingdom): Derivative aluminum
products listed in subdivisions (j) (new aluminum derivative
articles classified in Chapter 76 subject to Section 232.
o
50 percent
ad valorem duty on the value of the aluminum content.
·
9903.85.08
(all countries except the United Kingdom): Derivative aluminum
products listed in subdivisions (k) (new aluminum derivative
articles not classified in Chapter 76 subject to Section 232): the import duty is
based upon the value of the aluminum content.
o
50 percent
ad valorem duty on the value of the aluminum content.
·
9903.85.09: Derivative aluminum products listed in subdivisions (j), (k), (r), or (s)
(new aluminum derivative articles processed in another
country from aluminum articles smelted and cast in the
United States subject to Section 232): (j)/(r)(k)(s)
o
0 percent
ad valorem duty.
·
9903.85.14
(UK only): Derivative aluminum
products listed in subdivisions (r) (new aluminum derivative
articles classified in Chapter 76 subject to Section 232).
o
25 percent ad valorem duty on the value of the
aluminum content.
·
9903.85.15
(UK only): Derivative aluminum
products listed in subdivisions (s) (new aluminum derivative
articles not classified in Chapter 76 subject to Section 232): the import duty is
based upon the value of the aluminum content.
o
25 percent
ad valorem duty on the value of the aluminum content.
See CSMS # 65236645 for aluminum content reporting
instructions.
Application
of Reciprocal Tariffs under EO 14257
·
The non-aluminum content of an article reported on a separate line per
the instructions above is subject to Reciprocal tariffs under HTS 9903.01.25.
·
The aluminum content subject to Section 232 duties per the instruction
above is not subject to Reciprocal tariffs under HTS 9903.01.33.
Duties for
Aluminum from Russia
The 200 percent
duty on any aluminum products and derivative aluminum products subject to Section 232 that are products of
Russia, or where any amount of primary aluminum used in
the manufacture of the aluminum articles is smelted in
Russia, or where the aluminum articles are cast in Russia,
is still in effect. These duties are to be
applied to the entire value of the imported good. Importers should continue to report HTSUS heading
9903.85.67 for aluminum products; and heading 9903.85.68
for aluminum derivative products; subject to the 200 percent
Russia aluminum duties.
9903.85.68
and 9903.85.70: Derivative
aluminum articles that are products of Russia, or where
any amount of primary aluminum used in the manufacture
of the aluminum articles is smelted in Russia, or where
the aluminum articles are cast in Russia, when such derivative
articles are provided for in the headings or subheadings enumerated in note 19(a)(iii)
or notes 19(i), 19(j) or 19(k) as applicable per the date
of entry for consumption or withdrawal from warehouse for consumption.
Smelt and
Cast Reporting Requirements
To report
the primary country of smelt, secondary country of smelt, or country of most recent
cast. Importers must report the International
Organization for Standardization (ISO) code on aluminum
articles and derivative aluminum articles on all countries
subject to section 232.
Filers must
report “Y” for primary country of smelt; and/or secondary country of smelt. Filers
may not report “N” for both primary country of smelt and secondary country of smelt.
For the Importer's
Additional Declaration Record Type '07' if either the derivative aluminum primary and/or secondary country of smelt or country
of cast is unknown, report ‘UN’ (unknown) for the ISO country code. When reporting
‘UN’, the 200 percent Section 232 duties for Russia aluminum
will be assessed on the entry summary line.
If the imported
aluminum is manufactured only from recycled aluminum, then filers should report “Y” for the secondary country
of smelt, and report the country reported as the country of origin of the imported
article as the secondary country of smelt code.
Take note that aluminum manufactured only from
recycled aluminum is not common. Importers must be able to provide manufacturing
documents, upon request, to substantiate the manufacturing process for the recycled
aluminum product.
Country of
Origin: If the imported product was smelted and cast in the United States, then
the importer will report “US” for the country of smelt and “US” for the country
of cast.
Drawback
No drawback
shall be available with respect to the duties imposed.
Foreign Trade
Zone (FTZ)
Any aluminum articles or derivative aluminum
articles, except those eligible for admission under “domestic status” as defined
in 19 CFR 146.43, that are subject to the duty imposed by this Proclamation and
that are admitted into a U.S. foreign trade zone on or after the Commerce certification
date, in accordance with clause 9, may be admitted only under “privileged foreign
status” as defined in 19 CFR 146.41, and will be subject upon entry for consumption
to any ad valorem rates of duty related to the classification under the applicable
HTS subheading.
The smelt
and cast reporting requirements also apply to goods admitted into a U.S. FTZ and
withdrawn from the FTZ for consumption, on or after 12:01 a.m. Eastern Daylight
Time on August 18, 2025.
Consult the
Section 232 Tariffs on Steel and Aluminum Frequently Asked
Questions (FAQs) for additional guidance, including on reporting country
of melt and pour, determining the value of steel content and reporting requirements
on goods subject to both steel and aluminum duties.
A summary list of Section 232 Chapter 99 HTSUS classifications
is attached.