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Section 232 Duties – U.S. Steel, Aluminum, and Derivative Imports

Section 232 duties are U.S. tariffs imposed on imports of certain steel, aluminum, and their derivative products. These tariffs were enacted under the Trade Expansion Act of 1962 due to national security concerns about the effect of excessive imports on domestic production.

What is Subject to Section 232 Duties?

  • Steel, aluminum, and designated derivative products listed under specific HTS (Harmonized Tariff Schedule) codes.

  • Tariffs are assessed on either:

    • The full product value, or

    • For derivatives, only the value of the steel/aluminum content (depending on HTS classification).

  • Effective June 4, 2025, Section 232 tariffs doubled from 25% to 50% on covered steel, aluminum, and derivatives.

  • Duties apply to all covered products entered for consumption or withdrawn from a warehouse for consumption in the U.S. on/after that date.

  • The HTS list has expanded since 2018 and now includes derivatives and downstream goods under:

    • Chapter 73 (steel)

    • Chapter 76 (aluminum)

Examples of Covered Products

  • Steel: flat-rolled products, bars, rods, wires, tubes, pipes, ingots, stainless steel forms.

  • Aluminum: most forms/articles in Chapter 76, including derivatives.

  • Derivatives: nails, fasteners, automotive bumpers, and other products with significant steel/aluminum input listed in Presidential Proclamations.

For goods classified in Chapters 73 and 76, duties usually apply to the entire product value.
For products classified outside those chapters, duties are based on the value of steel/aluminum content only.

Exclusions and Exemptions

  • The previous product exclusion process is suspended – nearly all covered imports are subject to duties.

  • Some country exemptions exist (e.g., the United Kingdom currently exempt from the 50% rate), but most major partners (Canada, Mexico, EU, Japan) remain subject to full duties unless new bilateral deals are reached.

Commercial Invoice Requirements

To avoid clearance delays, ensure your commercial invoice includes:

Steel/Aluminum Content Value and Weight

  • For derivative products, separately state the:

    • Value of steel/aluminum content (in USD).

    • Weight of steel/aluminum content (in kg).

  • Provide this on the same HTS line as the total goods value/weight.

  • Values must comply with customs valuation rules (price paid for the content itself, excluding freight/insurance).

Country of Melt/Pour or Smelt/Cast

  • Each HTS line containing steel/aluminum must list the country of melt/pour (steel) or smelt/cast (aluminum).