As of June 4, 2025, for all steel and steel derivative articles classified in Chapter 73 and for all aluminum and derivative aluminum articles classified in Chapter 76 the 50% (25% for UK) Section 232 duty is assessed on the value of the aluminum/steel content.

For the value of the non-aluminum/non-steel content, the IEEPA Reciprocal Tariffs will be applied.

For the value of the aluminum/steel content within the item, the IEEPA Reciprocal Tariff does not apply.

Aluminum

  • As of June 4, 2025, for all aluminum and derivative aluminum articles classified in Chapter 76 that are subject to Section 232 duties under any Chapter 99 HTSUS heading, the applicable Section 232 duty is assessed on the value of the aluminum content.
  • For new aluminum derivatives outside of Chapter 76 subject to Section 232 aluminum duties, and all aluminum and aluminum derivative articles classified in Chapter 76 subject to Section 232 duties, the 50 percent duty (25 percent duty for products of the UK) is to be reported with the Chapter 99 classification based upon the value of the aluminum content. 
  • As of June 4, 2025, the non-aluminum content of an article reported on a separate line per the instructions above is subject to Reciprocal tariffs under HTS 9903.01.25 (See also CSMS # 65201384).  The aluminum content subject to Section 232 duties per the instruction above is not subject to Reciprocal tariffs under HTS 9903.01.33.

Steel

  • As of June 4, 2025, for all steel and steel derivative articles classified in Chapter 73 that are subject to Section 232 steel duties under any Chapter 99 HTSUS heading, the applicable Section 232 duty is assessed only on the value of the steel content.
  • For new steel derivatives outside of Chapter 73 subject to Section 232 steel duties, and all steel and steel derivative articles classified in Chapter 73 subject to Section 232 duties, the 50 percent duty (25 percent duty for products of the UK) is to be reported with the Chapter 99 classification based upon the value of the steel content. 
  • As of June 4, 2025, the non-steel content of an article reported on a separate line per the instructions above is subject to Reciprocal tariffs under HTS 9903.01.25 (see also CSMS # 65201384).  The steel content subject to Section 232 duties per the instruction above is not subject to Reciprocal tariffs under HTS 9903.01.33.

Shapiro is closely monitoring the tariff environment and will keep you apprised of any changes or updates as the situation progresses.