United States announces new rules for calculating Section 232 tariffs on steel, aluminum, and copper imports
New rules for calculating the tariffs so that they are assessed on the full value of the imported products.
President Trump today signed a proclamation to adjust tariffs imposed under Section 232 on imported steel, aluminum, and copper products. The Section 232 duty will now apply to the full customs value of the article, regardless of the metal content in the imported article.
According to a White House release, the proclamation establishes new rules for calculating the tariffs.
- A 50% tariff applies to the full value of articles made entirely or almost entirely of steel, aluminum, or copper.
- A 25% tariff applies to the full value of derivative articles substantially made of these metals.
- Certain metal-intensive industrial and electrical grid equipment will be subject to a 15% tariff through 2027.
- A lower tariff of 10% applies to products made abroad but entirely with U.S. steel, aluminum, and copper.
- Products containing 15% or less of steel, aluminum, or copper by value are no longer subject to the Section 232 metals tariffs.
The amendments will be effective with respect to goods entered on or after 12:01 AM ET on April 6, 2026.
Technical corrections and clarification
The Bureau of Industry and Security (BIS) on April 27, 2026, issued a notice introducing two technical corrections to the Harmonized Tariff Schedule of the United States (HTSUS) and a clarification regarding implementation of the proclamation.
- New HTSUS subheading for non-metal goods: The notice inserts a new subheading (9903.82.01) into Chapter 99 of the HTSUS. Filers should use this new subheading for goods imported under the classifications listed in subparts (c)(i)-(x) of U.S. Note 16 that do not contain any aluminum, steel, or copper. This ensures the Section 232 duties are not incorrectly applied to non-metal derivatives.
- Note 16 inconsistency correction: The notice strikes the second paragraph of U.S. Note 16 part (e) to remove an inconsistency regarding the capture of subdivisions (c)(ii), (iv), and (vi)-(viii) under Heading 9903.82.06.
- UK-origin steel clarification: The notice clarifies that UK-origin steel articles made by a certain UK steel company, for which the reported country of melt and pour is the Netherlands, will continue to qualify for the lower Section 232 steel tariff rate for U.K.-origin steel (Heading 9903.82.04) until January 1, 2028. Additionally, these items may continue to count toward the 95% "melted and poured" requirement under note 16(d) of the HTSUS until such date.