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Section 232 Tariffs on Aluminum and Steel

Duty on Imports of Steel and Aluminum Articles under Section 232 of the Trade Expansion Act of 1962
 

UPDATE:  Additional Duty on Imports of Steel and Aluminum Articles under Section 232
 

Related CSMS:  18-000240, 18-000249, 18-000257, 18-000258, 18-000296, 18-000317, 18-000352, 18-000372, 18-000377, 18-000378, 000412, 18-000477

BACKGROUND
 

On March 8, 2018, the President issued Proclamations 9704 and 9705 on Adjusting Imports of Steel and Aluminum into the United States, under Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862), providing for additional import duties for steel mill and aluminum articles, effective March 23, 2018.  See the Federal Register, 83 FR 11619 and 83 FR 11625, March 15, 2018.  On March 22, 2018, the President issued Proclamations on Adjusting Imports of Steel and Aluminum into the United States. See the Federal Register, 83 FR 13355 and 83 FR 13361, March 28, 2018.  On April 30, 2018, the President issued Proclamations 9739 and 9740 on Adjusting Imports of Steel and Aluminum into the United States.  See the Federal Register, 83 FR 20683 and 83 FR 20677, May 7, 2018.  On May 31, 2018, the President issued Proclamations on Adjusting Imports of Steel and Aluminum into the United States.

These duty requirements are effective with respect to goods entered, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on March 23, 2018.

 

COMMODITY

 

Steel mill and aluminum articles, as specified in the Presidential Proclamations.

 

COUNTRIES COVERED BY SECTION 232 IMPORT DUTIES

 

Please note that the Section 232 measures are based on the country of origin, not the country of export.
 

Steel

As of June 1, 2018:  All countries of origin except Argentina, Australia, Brazil, and South Korea.

Aluminum

As of June 1, 2018:  All countries of origin except Argentina and Australia.

COUNTRIES COVERED BY SECTION 232 ABSOLUTE QUOTAS

Steel

As of June 1, 2018:  Argentina, Brazil, and South Korea.

Aluminum

As of June 1, 2018:  Argentina.

For both steel and aluminum, imports of United States origin are not covered by the Section 232 measures.

FILING INSTRUCTIONS

Section 232 Import Duties

Use non-quota entry type codes.

UPDATE:  As of June 1, 2018, for all imports of aluminum from South Korea, importers should also use non-quota entry type codes.

Steel Products

In addition to reporting the regular Chapters 72 and 73 of the Harmonized Tariff Schedule (HTS) classification for the imported merchandise, importers shall report the following HTS classification for imported merchandise subject to the additional duty:  9903.80.01 (25 percent ad valorem additional duty for steel mill products).

Steel articles covered by the Section 232 remedy that are the product of the Republic of Turkey (Turkey) are subject to an increased ad valorem duty rate.  Steel articles from Turkey will be subject to an ad valorem duty rate of 50%. 

The increased rates of duty on steel articles that are the product of Turkey are effective with respect to goods entered, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on August 13, 2018.

In addition to reporting the regular Chapters 72 & 73 of the Harmonized Tariff Schedule of the United States (HTSUS) classification for the imported merchandise, importers shall report the following HTSUS classification for imported merchandise subject to the additional duty:

9903.80.02 (50% ad valorem duty rate for products of iron and steel that are the product of Turkey).

Aluminum Products

In addition to reporting the regular Chapter 76 of the HTS classification for the imported merchandise, importers shall report the following HTS classification for imported merchandise subject to the additional duty:

9903.85.01 (10 percent ad valorem additional duty for aluminum products)

SECTION 232 ABSOLUTE QUOTAS

Use quota entry type codes (entry types 02, 06, 07, 12, 23, 32, 38, or 52).

For further guidance, see CBP quota bulletins at https://www.cbp.gov/trade/quota/bulletins
 

GENERALIZED SYSTEM OF PREFERENCES (GSP) AND AFRICAN GROWTH AND OPPORTUNITY ACT (AGOA ) 

GSP and AGOA-eligible goods that are subject to Section 232 duties or quotas may not receive GSP or AGOA duty preference in accordance with 19 USC 2463(b)(2).

On imports subject to Section 232 duties or quotas (including imports from Argentina and Brazil), in addition to any applicable Section 232 duties, importers should pay the normal trade relations (column 1) duty rates and not submit the GSP Special Program Indicator (SPI) “A” or the AGOA SPI “D”.

OTHER TRADE PREFERENCE PROGRAMS AND FREE TRADE AGREEMENTS

Trade preference may be claimed for all preference programs with the exception of GSP and AGOA, as stated above. Importers making a trade preference claim under a program other than GSP or AGOA may continue to receive the preferential duty rate and any MPF exemption that may apply in accordance with 19 CFR 24.23(c). Section 232 duties must be paid on imports subject to Section 232 even if trade preferences apply.

ADDITIONAL INFORMATION

Chapter 98

Imports subject to Section 232 duties imported under subheading 9802.00.60 shall be assessed Section 232 duties based upon the full value of the imported article.

Imports of U.S. origin are not subject to Section 232 duties.

Foreign Trade Zones

Any steel or aluminum article, except those eligible for admission under “domestic status” as defined in 19 CFR 146.43, subject to the Section 232 duties, that is admitted into U.S. foreign trade zones on or after 12:01 a.m. eastern daylight time on March 23, 2018, must be admitted as “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 Harmonized Tariff Schedule (HTS) subheading.

Any steel or aluminum article, except those eligible for admission under “domestic status” as defined in 19 CFR 146.43, subject to the 232 duties, that was admitted into U.S. foreign trade zones under "privileged foreign status" as defined in 19 CFR 146.41, prior to 12:01 a.m. eastern daylight time on March 23, 2018, will likewise be subject upon entry for consumption to any ad valorem rates of duty related to the classification under applicable Harmonized Tariff Schedule (HTS) subheadings imposed by the Proclamations.

Aluminum or steel articles shall not be subject upon entry for consumption to Section 232 duties, merely by reason of manufacture in a U.S. foreign trade zone. However, articles admitted to a U.S. foreign trade zone in “privileged foreign status,” shall retain that status consistent with 19 CFR 146.41(e).

The merchandise covered by the additional duties and quota may also be subject to antidumping and countervailing duties.

Drawback

No drawback shall be available with respect to the Section 232 duties imposed on any aluminum or steel article.

FREQUENTLY ASKED QUESTIONS

A list of frequently asked questions about the Section 232 Presidential Proclamations' impact on the trade process can be viewed by going to:

https://www.cbp.gov/trade/programs-administration/entry-summary/232-tariffs-aluminum-and-steel/faqs

FOR FURTHER INFORMATION

For more information, please refer to the Presidential Proclamations on Adjusting Imports of Steel and Aluminum into the United States, Federal Register, 83 FR 11619 and 83 FR 11625, March 15, 2018; the March 22, 2018 Presidential Proclamations on Adjusting Imports of Steel and Aluminum into the United States. 83 FR 13355 and 83 FR 13361, March 28, 2018; and the April 30, 2018 Proclamations on Adjusting Imports of Steel and Aluminum into the United States.  83 FR 20683 and 83 FR 20677, May 7, 2018; and the May 31, 2018, Proclamations on Adjusting Imports of Steel and Aluminum into the United States.

Questions related to Section 232 entry filing requirements should be emailed to traderemedy@cbp.dhs.gov.  Questions from the importing community concerning ACE rejections should be referred to their Client Representative. 

Last modified: 
August 14, 2018