On June 1, 2026, the White House issued a Presidential Proclamation, further adjusting the Section 232 tariffs on aluminum, steel, and copper. The changes took effect for goods entered for consumption on or after June 8, 2026, and run through December 31, 2027.
They build on the April 2026 framework that already shifted duties onto the full customs value of covered goods, not just the metal content.
Section 232 tariffs range from 0% to 50% based on a combination of HS Tariff Classification, Country of Origin and Country of Melt/Pour or Cast/Smelt.
The New Rate Structure
| Annex | Scope | Rate |
| ANNEX I-A | Articles made entirely/almost entirely of steel, aluminum, or copper | 50% on full value |
| ANNEX I-B | Derivatives substantially made of these metals | 25% on full value |
| ANNEX I-C | Mobile industrial equipment (forklifts, dozers, loaders, non-ag tractors, mobile cranes & drilling derricks, and parts) | Full-value tariff through Dec 31, 2027 |
| ANNEX II | Hundreds of low-metal items removed (cosmetics, paints, lubricants, sporting goods, etc.) | No Section 232 duty |
| ANNEX III | Metal-intensive industrial & grid equipment | Reduced to 15% through Dec 31, 2027 |
| ANNEX IV | The HTSUS modifications implementing all of the above | Effective June 8 |
Note: If a product is subject to multiple rates of duty under the above provisions, the lowest applicable rate of duty shall apply.
In addition:
- Products of Argentina, Ecuador, El Salvador, Guatemala, Japan, the Republic of Korea, Liechtenstein, Switzerland, Taiwan, the United Kingdom, or a member nation of the European Union:
- the rate of duty shall be determined by the product’s current ad valorem (or ad valorem equivalent) rate of duty under Column 1 of the HTSUS (Column 1 Duty Rate). For products of these jurisdictions with a Column 1 Duty Rate that is less than 15 percent, the sum of the Column 1 Duty Rate and the additional section 232 ad valorem rate of duty pursuant to this clause, shall be 15 percent. For products of these jurisdictions with a Column 1 Duty Rate that is at least 15 percent, the additional section 232 ad valorem rate of duty imposed pursuant to this clause shall be zero percent;
- US-based materials: subject to 10 percent, determined based on the product’s current ad valorem (or ad valorem equivalent) Column 1 Duty Rate in the same manner outlined above, for derivative articles the aluminum content of which is composed entirely of aluminum that was smelted and cast in the United States, or the steel content of which is composed entirely of steel that was melted and poured in the United States;
- For products of Canada and Mexico that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement (USMCA), a duty of 25 percent shall apply only to the non-U.S. content of the product. For purposes of this clause, “non-U.S. content” means the total value of the product minus the value attributable to parts produced in the United States. Notwithstanding the foregoing, the total effective duty on the imported product assessed under this subclause shall not be less than 15 percent ad valorem.
- Reduced rates for agricultural, industrial and mobile equipment
- Canada and Mexico USMCA eligible – 25% applies to non-US content; US content (up to 40% of value) is payable at 0%
- Now subject to Section 232 tariffs: Aluminum lithographic plates and steel racks.
- US Content: The threshold for a product to be considered made “entirely” from U.S. aluminum, steel or copper has been reduced from 95% to 85% by weight of the aluminum, steel and copper content in the product (required to determine if a reduced duty is applicable).
For more information, contact Brian Rowe, Director – Customs Compliance & Regulatory Affairs.
