Section 232 Tariffs

Importers of record must pay Section 232 duties at entry, declared under HTS Chapter 99 numbers. Since April 6, 2026, steel, aluminum and copper articles pay 50 percent of full customs value and listed derivatives 25 percent. Autos and parts generally pay 25 percent (15 percent for partners with deals such as Japan and the EU), medium and heavy trucks 25 percent, softwood lumber 10 percent certain advanced semiconductors 25 percent and, since September 3, 2026, drones 25 to 100 percent. Commerce runs the investigations; CBP collects and audits.

Section 232 duties survived the February 2026 Supreme Court ruling that ended IEEPA tariffs, so they are now among the largest and most durable cost lines for importers. Because derivatives are taxed on full value, a steel shelving unit or aluminum cookware set can carry a 25 or 50 percent duty regardless of metal content. A 3PL handling DDP shipments or acting as importer of record for a client must classify these goods correctly, include the duty in landed cost quotes and keep metal origin documentation, because underpayment exposes the importer to penalties under 19 U.S.C. 1592.

• Section 301 TariffsExtra US duties, mainly on Chinese goods
• IEEPA Tariffs2025 US duties applied by country
• Harmonized Tariff ScheduleHTSUS product codes that set import duty rates

• U.S.-China Trade War2018–2020 · Section 301 tariffs hit most imports from China

• Trade Expansion Act of 19621962 · Kennedy-era trade law that contains Section 232
• Section 201 Safeguard Tariffs2018–2026 · Temporary US tariffs on import surges, used on solar
• Information Technology Agreement1996, expanded 2015 · WTO deal eliminating tariffs on IT products

1. 19 U.S.C. 1862, Safeguarding national security law.cornell.edu
2. CRS: Section 232 of the Trade Expansion Act of 1962 congress.gov