On April 2, 2026, US President Donald Trump issued a Proclamation under Section 232 imposing 10–50% additional duties on the full customs value of steel, aluminum, and copper articles — including derivatives — from all countries, including 0% on certain motorcycle parts. This replaces the previous metal content reporting method with an all-in valuation approach.
Section 232 is now a four-tier structure, with different rates applicable to metal articles and their derivatives. The applicable tier is determined by HS tariff classification of the imported article. If a product is listed as an article/derivative of more than one metal (e.g., steel and aluminum), it will be subject only once to the higher applicable duty rate — there is no stacking of multiple Section 232 charges for multiple covered metals.
A new four-tier Section 232 tariff structure has been introduced
Annex I-A – 50% (HS 9903.82.02) Steel, aluminum or copper subject to 50% duty on the full value of the imported article.
Forty-five new codes have been added, covering wire and cable, wire rod, bar and tube across metals.
This Annex includes HTS codes primarily found in Chapters 72-74 and 76.
Annex I-B – 25% (HS 9903.82.06, 9903.82.09) covers new Derivatives product list. This duty, previously 50% on the metal content value, now applies to the full customs value of the import, rather than just the metal content, at a rate of 25%.
Annex II – (HS 9903.82.03) lists 247 HS codes that have been removed from the derivatives products list as they contain less than 15% metal content.
Annex III – 15% (HS 9903.82.10, 9903.82.11) Certain metal-intensive industrial equipment and electrical grid equipment are subject to a temporary reduced 15% tariff-rate “cap.” If the product’s general (Column 1) duty rate is less than 15%, then the Section 232 rate will be the difference. If a product’s existing Column 1 rate is already at or above 15%, no additional Section 232 duty applies.
- On January 1, 2028, Annex III products will transition to the 25% rate applicable under Annex I‑B.
Annex IV (de minimis exemption) – Articles that are found in Annex I-B (25% rate) and III (15% “cap”) and are outside Chapters 72, 73, 74, or 76 whose weight of applicable metals is below 15% of the total weight of the imported article are excluded from those tariff rates.
Additional measures:
USA Origin Metal – 15% (HS 9903.82.06, 9903.82.07, 9903.82.08) Certain Derivative goods where at least 95 percent of the metal content of the article must be composed of aluminum or copper that was smelted and cast in the United States, steel that was melted or poured in the United States
UK Origin Metal – 25% (HS 9903.82.04) Where 95% or more of the steel was melted and poured or aluminum was smelted and cast in the UK
UK Origin Metal – 15% (HS 9903.82.04) Applicable to Annex I-B Derivative goods, where 95% or more of the steel was melted and poured or aluminum was smelted and cast in the UK
Russia – Steel and Copper – 50% (HS 9903.82.14, 9903.82.15, 9903.82.16 and 9903.82.17) covers articles of steel, copper or their derivative products that are the product of the Russian Federation
Russia – Aluminum – 200% (HS 9903.85.67, 9903.85.68) covers all Russian Federation origin aluminum articles and their derivatives
Motorcycle Parts – 0% (HS 9903.82.13) – provides relief of Section 232 duty where goods classifiable in Chapters 84, 85 or 87 are used in the manufacturing of motorcycles in the USA
Please refer to US Customs and Border Protection (CBP) CBP Guidance. A complete breakdown by HS tariff classification may be found in the Annexes. These new measures took effect on April 6, 2026.
For more information, contact Matthew Williamson, Consultant – Trade Advisory, Universal Logistics USA.
