Technical Corrections to
Section 232 Duties on Imports of Aluminum, Steel, and
Copper
Technical Corrections to
Presidential Proclamation 11021
1.
U.S. issued technical corrections to Section 232
tariff rules
The United States government released guidance clarifying technical corrections
to Annex IV of Presidential Proclamation 11021 concerning steel, aluminum, and copper imports.
2.
Proclamation 11021 imposed broad metal import
tariffs
President Donald Trump issued the proclamation on 2 April 2026 under Section
232 of the Trade Expansion Act of 1962.
3.
Tariffs range from 10% to 50%
Additional duties were imposed on certain steel, aluminum,
copper, and derivative products imported from all countries starting 6 April
2026.
4.
Technical corrections published on 29 April 2026
The United States Department of Commerce issued corrections to the Harmonized
Tariff Schedule of the United States (HTSUS).
5.
New HTSUS subheading 9903.82.01 created
A new tariff classification was introduced for articles that:
o
fall under subdivision (c) of U.S. note 16,
o
and do not contain aluminum,
steel, or copper.
6.
New category receives 0% additional duty
Products classified under HTSUS 9903.82.01 are exempt from the additional
Section 232 ad valorem tariff.
7.
Changes apply retroactively
Both technical corrections apply retroactively to goods entered for consumption
on or after 6 April 2026.
8.
ACE system updated for new classification
The new HTSUS classification 9903.82.01 is already active in the Automated
Commercial Environment.
9.
Special treatment granted to Tata Steel UK products
U.K.-origin steel produced by Tata Steel UK
with melt-and-pour operations in the Netherlands can continue receiving lower
Section 232 tariff treatment.
10.
Lower tariff eligibility extended until 2028
Eligible Tata Steel UK products may continue to be declared under HTSUS Heading
9903.82.04 until 1 January 2028.
11.
Netherlands melt-and-pour counts toward 95% rule
Steel melted and poured in the Netherlands for Tata Steel UK products can count
toward the 95% threshold requirement under HTSUS note 16(d) until 2028.
12.
ACE functionality update effective 7 May 2026
CBP’s ACE system began accepting Netherlands melt-and-pour declarations under
Headings 9903.82.04 and 9903.82.05 from 7 May 2026.
13.
Guidance directed at import stakeholders
The notice provides filing and entry instructions for importers, customs
brokers, and filers dealing with Section 232 metal tariffs.
14.
Reference attachment includes affected tariff codes
The guidance references an attachment listing HTSUS Chapters 1–97
classifications linked to the new Chapter 99 tariff headings under Proclamation
11021.
The
purpose of this message is to provide guidance regarding the technical corrections
to Annex IV of Presidential Proclamation 11021, “Strengthening Actions Taken to
Adjust Imports of Aluminum, Steel, and Copper into the
United States.”
Background
On
April 2, 2026, the President issued Proclamation 11021, “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. See 91 FR 18201 and CSMS 68253075.
On
April 29, 2026, the Secretary of Commerce published “Notice of Technical
Corrections to the Harmonized Tariff Schedule of the United States for
Duties
Imposed by Presidential Proclamation 11021.” See 91 FR 23056.
New
Harmonized Tariff Schedule of the United States (HTSUS) classification 9903.82.01
established by this Notice is already effective in the Automated Commercial Environment
(ACE). The ACE functionality for the acceptance of goods with a melt and pour country
of the Netherlands under Headings 9903.82.04 and 9903.82.05 will be available on
May 7, 2026.
Guidance
This
guidance provides instructions for importers, brokers, and filers on submitting
entries to U.S. Customs and Border Protection (CBP) subject to Section 232 duties
on imports of aluminum, steel, and copper.
The
two changes listed below are retroactive 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.
1.
The first change modifies the HTSUS creating new subheading:
9903.82.01:
Articles provided for in subdivision (c) of U.S. note 16 to this subchapter that
do not contain any aluminum, steel, or copper.
0%
additional ad valorem rate of duty
2.
This notice clarifies that U.K.-origin steel articles made by Tata Steel UK for
which the reported country of melt and pour is the Netherlands can continue to be
imported under the lower section 232 steel tariff rate for U.K.-origin steel and
may be declared under Heading 9903.82.04 until January 1, 2028. Additionally, U.K.-origin
steel articles made by Tata Steel UK for which the reported country of melt and
pour is the Netherlands may also count toward the 95 percent of steel melted and
poured under note 16(d) of the HTSUS (with respect to products under Headings 9903.82.04
and 9903.82.05) until January 1, 2028.
Refer
to the attachment for the Chapter 1 to 97 HTSUS classifications which correspond
to HTSUS classification 9903.82.01, and the other Chapter 99 headings established
by Proclamation 11021.