Section 232 is the US national-security tariff law, and it is the legal basis for the duties on imported steel, aluminum and copper, and on goods made from them. As of 27 October 2026, those duties are charged on the full customs value of a covered product (not just the metal inside it), in tiers of 50%, 25%, 15% and 10% depending on the product list and the origin of the metal. They sit outside the Supreme Court's IEEPA ruling and were not affected by it. The rules have been rewritten twice this year, so treat every figure below as dated and check the current CBP message before you file.
This guide covers the legal basis, the tiers and Chapter 99 headings, the metal-origin reporting that CBP asks for, how stacking works, how to find out whether a product is covered, and the other Section 232 programmes that apply to different goods. For the wider post-ruling picture, see US tariffs in 2026 after the IEEPA ruling.
What is Section 232 and why does it still apply?
Section 232 of the Trade Expansion Act of 1962 (19 U.S.C. 1862) lets the Commerce Department investigate whether imports of a product threaten national security. If Commerce finds that they do, the President can adjust imports, usually by proclamation, and in practice that means a tariff. CBP then implements each proclamation through a CSMS message (its trade messaging service) and the Chapter 99 section of the Harmonized Tariff Schedule of the United States (HTSUS).
A common misconception is that the Supreme Court's IEEPA decision removed these duties. It did not. On 20 February 2026 the Court held that IEEPA does not authorise tariffs, which struck down the reciprocal and trafficking-related tariffs. Section 232 is a different statute with its own findings, and it was not the subject of that case. Metals duties have continued, and they were in fact strengthened by a proclamation signed on 2 April 2026.
What changed in April and June 2026?
Two proclamations define the current metals regime. Both are summarised in CBP's own guidance.
- Proclamation 11021 of 2 April 2026 (91 FR 18201), implemented by CBP in CSMS 68253075 on 3 April 2026, took effect on 6 April 2026. Its biggest change is that duties apply to the full customs value of the imported product, regardless of metal content. Before this, many derivative products were charged only on the value of the metal they contained.
- Proclamation 11032 of 1 June 2026 (91 FR 34085), implemented in CSMS 68855869 on 5 June 2026, took effect on 8 June 2026. It added products to the lists, lowered rates on others, and cut the threshold for "entirely American" metal from 95% to 85%.
Secondary summaries from before June describe rates that no longer match the June text, so rely on the CBP messages and the proclamations rather than older blog posts, and check the date on anything you read, this page included.
Which tariff tiers apply to steel, aluminum and copper?
The structure below is taken from Proclamation 11021 and CBP's CSMS messages of 3 April and 5 June 2026. The product lists themselves (annexes, and the HTSUS list attached to each CSMS) decide which tier a given tariff line falls in.
| Tier | What it covers | Chapter 99 heading (CBP) |
|---|---|---|
| 50% | Aluminum, steel and most copper articles, plus the derivative products on the first annex list | 9903.82.02 |
| 25% | Certain copper articles and derivatives on the second annex list; also the new June list of derivative steel and aluminum goods, unless a lower rate applies | 9903.82.09, .12 and .20 |
| 15% total | Listed derivative goods from the EU, Japan, South Korea, Switzerland, Taiwan, the UK and a few other partners, and listed machinery and equipment: the ordinary tariff plus the 232 duty add up to 15%, and no 232 duty is added if the ordinary rate is already 15% or more | 9903.82.10, .11 and .22 |
| 10% | Derivatives whose steel was melted and poured, or whose aluminum or copper was smelted and cast, in the US (the metal must be at least 85% US-origin from 8 June 2026) | See CBP's heading list |
| 0% | Products in the annexes that contain no covered metal, or less than 15% by aggregate weight of it (outside Chapters 72, 73, 74 and 76) | 9903.82.01 and 9903.82.03 |
Four details matter in practice.
- Several metals, one duty. A product that falls under more than one metal list is charged the applicable rate once, not once per metal. Where more than one rate in a list applies, the proclamation says the lowest applicable rate governs.
- The UK has its own tier. CBP lists 25% for UK aluminum and steel articles that meet the UK melt-and-pour or smelt-and-cast test, and 15% for qualifying UK derivatives (9903.82.04 and 9903.82.05).
- Canada and Mexico. For listed derivative steel that qualifies under USMCA, the 25% duty applies to the non-US content only, reported on two lines (9903.82.20 and 9903.82.21).
- Russia. Russian aluminum and aluminum derivatives remain at 200% (9903.85.67 and 9903.85.68), and cannot be reported under the low-metal-content heading.
Several of the reduced rates are temporary. CBP says the Column 1 based 15% and 10% treatments run through 31 December 2027, and that from 1 January 2028 those goods move to the higher tier rates, with more guidance promised before then. Do not price long-term contracts on today's reduced rates.
How do I find out whether my product is covered?
Coverage is decided by the product's HTSUS classification, not by a description such as "steel shelving". A practical sequence:
- Classify the product first. Our guide to finding the right HS code explains how. A wrong code is the most common reason for a wrong duty, in either direction.
- Check the code against CBP's list. Each metals CSMS attaches an HTSUS list that maps Chapter 1 to 97 codes to the Chapter 99 heading. Cross-check with the annexes in the Federal Register proclamation and the HTSUS Chapter 99 notes (the metals programme is in US note 16 to subchapter III).
- Apply the 15% weight test. For goods outside Chapters 72, 73, 74 and 76, count only the metals the annex names for that code. If their combined weight is under 15% of the article, report 9903.82.03 and give the aggregate metal weight in kilograms as the second quantity.
- Work out the origin of the metal. This decides whether a UK, US-metal or partner rate is available and what you must report (next section).
- Ask for certainty if it is material. A binding ruling or a written classification from a licensed broker is better evidence than a rule of thumb. CBP takes questions on Section 232 entries at TradeRemedy@cbp.dhs.gov.
What are melt and pour and smelt and cast reporting?
CBP asks importers to report where the metal itself came from, separately from where the finished article was made. For steel, that is the country of melt and pour. For aluminum, it is the country of smelt and cast, with a primary smelt country, an optional secondary smelt country and a cast country. These are fields in the entry summary, set out in CBP messages the metals CSMS cites (64348411, 64348288 and 65340246). Products that contain both steel and aluminum need both sets.
Copper joined the list in 2026. CBP's message of 15 July 2026 (CSMS 69252300) sets smelt and cast reporting for HTSUS 8544.42.10, 8544.42.20, 8544.42.90 and 8544.49.10. Trade-press summaries of that message give 30 July 2026 as the date it went live in the ACE production system; confirm against the CSMS. Where the country is genuinely unknown, filers may report "OTH".
This is not country of origin. A steel bracket made in one country from steel melted and poured in another can have a different country of origin from its melt-and-pour country. The metal's origin drives the UK and US-metal rates and the reporting, while the product's origin drives the rest of your tariff stack. See country of origin marking rules for the distinction between marking and duty origin. CBP also notes that remelting US scrap abroad does not make steel "US-melted".
Does Section 232 stack with other tariffs?
Partly. The rules come from separate documents, so there is no single hierarchy. What the sources confirm:
- Between the three metals: one duty only (Proclamation 11021 and CBP guidance, above).
- Autos and trucks: CBP's October 2025 guidance on medium and heavy-duty vehicles (CSMS 66665333) lists the metals Section 232 headings as not applying to goods that are subject to the truck, bus and certain auto-part duties. That message used the pre-April 2026 heading numbers, so check the current CSMS before relying on it. CBP's lumber message (CSMS 66492057) says the timber duties do not apply where the auto duties do.
- Anti-dumping and countervailing duties: these continue to apply on top. See anti-dumping and countervailing duties explained.
- Trade agreements and preferences: CBP's FAQ states that Section 232 duties may not be waived because of a free trade agreement, and that GSP or AGOA cannot be claimed on entries subject to them.
- IEEPA and Section 122: the IEEPA tariffs were struck down, and the Section 122 stopgap expired on 24 July 2026 according to our post-ruling tariff guide. I could not find CBP text that sets a general order for Section 232 against Section 301 or the replacement measures, so ask your broker to confirm the full stack for your tariff line.
How does the derivative inclusion process work now?
Under the old system, industry could request that a product be added to the derivative lists in periodic windows. Proclamation 11021 ended those inclusion processes and replaced them with a standing authority for the Commerce Secretary and the US Trade Representative to add derivatives jointly, by Federal Register notice. New additions take the 25% tier unless a substantially comparable article is already on the 50% list.
That authority is already in use. On 6 August 2026, Commerce's Bureau of Industry and Security published a request for public comments (91 FR 50756) on adding 14 more derivative articles, among them aluminum powder, brass wind instruments, fire extinguishers and certain trailers. Comments closed on 27 August 2026. When I checked the Federal Register on 27 October 2026, I found no final notice adding them, so treat the list as proposed. A final notice can take effect on the date it sets, which can be quick.
Which other products carry Section 232 duties?
Section 232 is not only metals. CBP's Trade Remedies page lists these programmes as of October 2026. Rates and scope vary by programme and by trade partner, so I give rates only where I confirmed them from CBP.
- Automobiles and auto parts (Proclamation 10908): in force since April 2025, with separate CBP guidance for the UK, EU, Japan, Korea and Taiwan arrangements and a duty-offset programme (latest message 29 June 2026).
- Medium and heavy-duty trucks, parts and buses (Proclamation 10984): from 1 November 2025, 25% on trucks and parts and 10% on buses (headings 9903.74.01 and 9903.74.02), per CSMS 66665333.
- Timber, lumber and derivatives (Proclamation 10976): from 14 October 2025, 10% on softwood lumber and 25% on upholstered wooden furniture and kitchen cabinets and vanities, with lower caps for the UK, EU and Japan (CSMS 66492057). Trade press reports that a scheduled increase on furniture and cabinets was postponed to 1 January 2027; confirm in the proclamation.
- Semiconductors (CSMS 67400472, January 2026), pharmaceutical articles and ingredients (CSMS 70054007, September 2026), unmanned aircraft systems (CSMS 69738151, 2 September 2026) and polysilicon (CSMS 69994928, 22 September 2026) each have their own CBP guidance.
Other rules that change the cost
- Foreign trade zones. Covered products admitted to a zone on or after 6 April 2026 generally must enter in privileged foreign status (19 CFR 146.41). See foreign trade zones vs bonded warehouses.
- Drawback. Manufacturing drawback is available only under the conditions in clause 13 of Proclamation 11021, which include that the goods are not under an AD/CVD order and come from a named trade-agreement partner. Read duty drawback explained before assuming a refund.
- Chapter 98. Duty-free Chapter 98 provisions generally avoid the duty, but provisions that charge duty (such as 9802.00.60) do not, and the full value is charged.
- Valuation. With a full-value duty, the declared value now moves the bill much more. Review customs valuation for what belongs in it.
What to do next
- List every product you import or quote by HTSUS code, and mark which fall on the metals lists, using the HTSUS list attached to CBP's latest metals CSMS (68855869 of 5 June 2026, plus any later message).
- Collect metal-origin evidence from suppliers: mill certificates for steel, smelter and caster details for aluminum and copper, and the aggregate metal weight for goods near the 15% line.
- Re-run landed-cost quotes on full customs value, and flag any contract priced on the older metal-content basis or on a reduced rate that ends on 31 December 2027.
- Watch the Federal Register and CBP's Trade Remedies page weekly. This regime changed in April, June and again in proposals in August, and it can change by notice with a few days' warning.
If you need help with classification, entry filing or a landed-cost quote on affected goods, more than 29,300 logistics companies are searchable by country and service in the CargoLinked directory, and the public requests board lists freight that shippers have posted for forwarders to quote on directly.
This article is general information as of 27 October 2026, drawn from CBP CSMS messages, Federal Register proclamations and notices, and CBP's published FAQ. It is not legal, tax or customs advice. Tariff rules change frequently; confirm current rates and scope with CBP, the Federal Register or a licensed customs broker before you ship or file.
