Quick Answer: Steel articles under HTS 7326.90.86.88 pay 2.9% base duty plus a 50% Section 232 derivative steel duty — 52.9% total in October 2026 from most origins. USMCA, CAFTA-DR and other FTA goods pay 50%. Duty is charged on the customs value of the goods, not on freight.
- Section 232 adds 50% on top of the normal HTS duty for steel and aluminum articles — in October 2026 that is 52.9% total on steel article line 7326.90.86.88 and 53% on aluminum sheet line 7606.12.30.96 from most origins.
- Free trade agreements (USMCA, CAFTA-DR, KORUS, Chile, Colombia, Peru) zero the base duty only; the 50% Section 232 duty still applies, landing those goods at 50%.
- Since April 6, 2026 (Proclamation 11021), Section 232 applies to the full customs value of steel and aluminum articles and their derivatives, whatever their metal content; content-value splitting no longer applies.
- Section 232 stacks with Section 301 and with antidumping/countervailing deposits — a Chinese steel article runs 77.9% in October 2026 before any AD/CVD, and the duty-free de minimis entry has been suspended for every country since 29 August 2025.
Every HTS line carries its own base rate, so the totals above move once your product changes. The calculator above reads your product description, origin and value, then returns the duty, the additional tariffs, the customs fees and the landed cost.
Price your import duty now
Enter a plain description of your product, its origin and its value. The calculator finds the HTS code and shows your landed cost.
Go to the calculator →US tariff on steel articles, by country of origin · HTS 7326.90.86.88
| Country of origin | Base duty | Additional tariffs | Total |
|---|---|---|---|
| China | 2.9% | Section 232 – derivative steel (list iv) 50% Section 301 – China 25% | 77.9% † |
| Mexico | Free USMCA rate; normal duty 2.9% | Section 232 – derivative steel (list iv) 50% | 50% †52.9% if the goods do not qualify |
| Canada | Free USMCA rate; normal duty 2.9% | Section 232 – derivative steel (list iv) 50% | 50% †52.9% if the goods do not qualify |
| Vietnam | 2.9% | Section 232 – derivative steel (list iv) 50% | 52.9% |
| India | 2.9% | Section 232 – derivative steel (list iv) 50% | 52.9% † |
| Japan | 2.9% | Section 232 – derivative steel (list iv) 50% | 52.9% |
| Germany | 2.9% | Section 232 – derivative steel (list iv) 50% | 52.9% † |
| South Korea | Free KR rate; normal duty 2.9% | Section 232 – derivative steel (list iv) 50% | 50%52.9% if the goods do not qualify |
| Taiwan | 2.9% | Section 232 – derivative steel (list iv) 50% | 52.9% |
| Italy | 2.9% | Section 232 – derivative steel (list iv) 50% | 52.9% † |
| Thailand | 2.9% | Section 232 – derivative steel (list iv) 50% | 52.9% |
| Indonesia | 2.9% | Section 232 – derivative steel (list iv) 50% | 52.9% |
| United Kingdom | 2.9% | Section 232 – derivative steel (list iv) 50% | 52.9% |
| Brazil | 2.9% | Section 232 – derivative steel (list iv) 50% | 52.9% |
Source: the US Harmonized Tariff Schedule (2026 HTS Revision 21) and the tariff actions in force, read by AB Group Shipping's duty calculator on October 17, 2026. Each row is the HTS line shown; the total is the base duty plus the additional tariffs, on the value of the goods. It leaves out the customs fees (MPF 0.3464% and, by ocean, HMF 0.125%) and antidumping or countervailing duties: † marks a product an order may cover. Free-trade rates assume the goods qualify (certificate of origin); the total when they do not is shown under it. Your product may sit on another line: check it in the calculator above.
US tariff on aluminum sheet, by country of origin · HTS 7606.12.30.96
| Country of origin | Base duty | Additional tariffs | Total |
|---|---|---|---|
| China | 3% | Section 232 – aluminum (list i) 50% Section 301 – China (2024 increase) 25% | 78% † |
| Mexico | Free USMCA rate; normal duty 3% | Section 232 – aluminum (list i) 50% | 50%53% if the goods do not qualify |
| Canada | Free USMCA rate; normal duty 3% | Section 232 – aluminum (list i) 50% | 50%53% if the goods do not qualify |
| Vietnam | 3% | Section 232 – aluminum (list i) 50% | 53% |
| India | 3% | Section 232 – aluminum (list i) 50% | 53% † |
| Japan | 3% | Section 232 – aluminum (list i) 50% | 53% |
| Germany | 3% | Section 232 – aluminum (list i) 50% | 53% † |
| South Korea | Free KR rate; normal duty 3% | Section 232 – aluminum (list i) 50% | 50% †53% if the goods do not qualify |
| Taiwan | 3% | Section 232 – aluminum (list i) 50% | 53% † |
| Italy | 3% | Section 232 – aluminum (list i) 50% | 53% † |
| Thailand | 3% | Section 232 – aluminum (list i) 50% | 53% |
| Indonesia | 3% | Section 232 – aluminum (list i) 50% | 53% † |
| United Kingdom | 3% | Section 232 – aluminum (list i) 50% | 53% |
| Brazil | 3% | Section 232 – aluminum (list i) 50% | 53% † |
Source: the US Harmonized Tariff Schedule (2026 HTS Revision 21) and the tariff actions in force, read by AB Group Shipping's duty calculator on October 17, 2026. Each row is the HTS line shown; the total is the base duty plus the additional tariffs, on the value of the goods. It leaves out the customs fees (MPF 0.3464% and, by ocean, HMF 0.125%) and antidumping or countervailing duties: † marks a product an order may cover. Free-trade rates assume the goods qualify (certificate of origin); the total when they do not is shown under it. Your product may sit on another line: check it in the calculator above.
What is a Section 232 tariff?
Quick Answer: A Section 232 tariff is an import duty imposed on national-security grounds under Section 232 of the Trade Expansion Act of 1962. Proclamations 9704 and 9705 launched the steel and aluminum tariffs in March 2018. Later proclamations raised the rate and widened the lists to cover derivative products.
The legal chain is short and worth knowing. The Bureau of Industry and Security (BIS) at the Commerce Department runs the investigation. The President then signs a proclamation. CBP collects the money at the port of entry.
The Section 232 steel and aluminum program at BIS started with 25% on steel and 10% on aluminum in 2018. Country deals, absolute quotas and tariff-rate quotas followed. The general rate has since risen to 50%, and since April 6, 2026 (Proclamation 11021) the duty applies to the full customs value of articles and derivatives.
Section 232 is a tariff action, not a trade remedy. It is not an antidumping or countervailing order. It is not exporter-specific. It applies by HTS line and by country of origin, and the same rate hits a mill and a trading house alike.
Enforcement splits cleanly. BIS ran the inclusion and exclusion processes; both have since ended, and Commerce and USTR may now add derivatives on a rolling basis. CBP runs entry filing, audits, liquidation and penalties. Congressional Research Service background on Section 232 tariffs on steel and aluminum tracks each change as it lands.
Pro Tip
Proclamations change by quarter. Price every purchase order from the current HTSUS Chapter 99 subheading, never from last year's entry summary. We have seen importers quote a customer off a six-month-old 7501 and eat the difference at liquidation.
What is the current tariff rate on steel and aluminum imports to the US?
Quick Answer: In October 2026, steel articles under HTS 7326.90.86.88 pay 2.9% base duty plus 50% Section 232 derivative steel duty — 52.9% total from most origins. Aluminum sheet under HTS 7606.12.30.96 pays 3% plus 50%, or 53%. FTA-qualifying goods drop the base duty only, landing at 50%.
Those two lines are examples, not the whole schedule. Other steel and aluminum products sit on different HTS lines with different base rates. The rate card under the opening answer updates itself, and the calculator above returns the live figure for your own product.
Origin changes the number more than most buyers expect. In October 2026, Mexico and Canada with a valid USMCA certificate land at 50%; without the certificate they pay 52.9%. Guatemala, Honduras and Costa Rica under CAFTA-DR also reach 50%. Vietnam, India, Türkiye, Brazil, Japan, Germany and the United Kingdom sit at 52.9% on that same steel line.
Customs fees ride on top of duty. Per CBP's FY2027 schedule, the Merchandise Processing Fee is 0.3464% of value, with a $34.58 minimum and a $670.86 maximum per formal entry. The Harbor Maintenance Fee adds 0.125% on ocean cargo only.
Duty and fees on a $60,000 steel article entry from Vietnam — October 2026
See the data
| Charge | Rate | Amount (USD) |
|---|---|---|
| Base duty, HTS 7326.90.86.88 | 2.9% | 1,740.00 |
| Section 232 derivative steel | 50% | 30,000.00 |
| Merchandise Processing Fee | 0.3464% | 207.84 |
| Harbor Maintenance Fee (ocean) | 0.125% | 75.00 |
Source: US Harmonized Tariff Schedule 2026 and CBP FY2027 fee schedule · October 2026
Antidumping and countervailing deposits never appear in those totals. They are set per exporter and per case number. A licensed customs broker confirms whether an order touches your product and which rate applies.
Check your own HTS line
Base duty, Section 232, Section 301, MPF and HMF — calculated for your product, origin and invoice value.
Go to the calculator →What is a derivative steel or aluminum product?
Quick Answer: A derivative steel or aluminum product is a finished or semi-finished good that contains steel or aluminum but sits outside the metal chapters — fasteners, furniture frames, appliance housings, machinery parts, auto parts. The BIS inclusions process, which opened windows three times a year, was ended by the April 2, 2026 Proclamation; Commerce and USTR may now add derivatives on a rolling basis.
Primary articles live in HTSUS Chapters 72, 73 and 76. Derivatives are listed by HTS line in the annexes to the Section 232 proclamations. Your product can be classified in Chapter 84, 85 or 94 and still carry the 50%.
Additions no longer run through a petition window; they can come at any time. A Federal Register notice names the new HTS lines and an effective date for entries filed after that day.
The practical test for buyers is simple. If the product contains any steel or aluminum by weight, check the 8-digit HTS against the current inclusion annex before you issue the purchase order, not at the port. CBP guidance such as CSMS messages on Section 232 duties list the reporting mechanics each time a list changes.
- Tool chests and cabinets
- Steel racks and parts
- Van-type trailers
- Temporary steel fencing
- Freight rail couplers and parts
- Cast iron soil pipe fittings
Several of those categories also sit under active antidumping or countervailing orders. Metal-content auto parts are a frequent trap in both directions — our guide to importing auto parts from the USA to Guatemala walks the export side of the same problem.
Check the annex before the PO, not at the port
An inclusion effective date applies to entries, not to order dates. Cargo booked in June under the old list can be dutiable when it arrives in September. Confirm the HTS line against the live annex on the day you file.
How do I calculate the aluminum content value for customs?
Quick Answer: Since April 6, 2026, you no longer split the invoice by metal content. Under Proclamation 11021 of April 2, 2026, Section 232 applies to the full customs value of steel and aluminum articles and their derivatives, regardless of metal content, at 50%, 25% or 15% depending on the annex. Content-value splitting no longer applies.
- Collect the mill test certificate and the bill of materials for each part number.
- Check which Section 232 annex lists your HTS line, because the annex sets the rate.
- Document the classification, the origin and the supporting papers in the entry file.
- Declare the Section 232 duty on the full customs value of the goods.
Aluminum sheet, 100% content
A $100,000 entry of aluminum sheet from India under HTS 7606.12.30.96 in October 2026. Base duty of 3% is $3,000. Section 232 at 50% on the full value is $50,000. Total duty is $53,000, or 53%, because the whole article is aluminum.
Steel derivative, any metal content
An $80,000 invoice from Germany on steel line 7326.90.86.88 in October 2026. Base duty of 2.9% on the full value is $2,320. Section 232 at 50% also applies to the full value, whatever the steel content: $40,000. Total is $42,320, or 52.9%.
Full-value assessment is now the rule, not a fallback for undeclared content: since April 6, 2026, under Proclamation 11021, Section 232 duty applies to the full customs value of covered articles and derivatives. Confirm which annex and rate cover your product with a licensed customs broker before you ship.
One habit costs importers real money. Duty is calculated on the customs value — the price paid for the goods, excluding international freight and insurance. Many buyers plug in the CIF figure out of habit and overpay on every line. For a parallel look at value-based duty math on the destination side, see our El Salvador car import tax calculator for 2026 DAI and IVA.
Split the content, see the duty
Run your invoice value and origin through the calculator and compare the declared-content result with the full-value result.
Go to the calculator →How do you report steel and aluminum tariffs on a CBP entry?
Quick Answer: You report Section 232 by adding its Chapter 99 HTS number to the same entry summary line as the product. Under CBP's ACE reporting guidance, the Chapter 99 numbers come first and the Chapter 1–97 commodity number comes last, and the duty applies to the full customs value. Mismatched line values trigger ACE rejects and liquidation disputes.
Work the entry in order. Classify the goods at the 10-digit HTS. Select the correct Chapter 99 subheading for the metal. Report it ahead of the commodity number on the same line. Set the country of origin and keep the documents that show where the metal was produced. Then check that your bond still covers the duty.
Bond math has flipped under a 50% tariff. A single container of steel articles can now carry $30,000 of duty on its own, so a continuous bond is the default for almost every steel importer.
- Mill test certificates for each heat or lot
- Smelt-and-cast or melt-and-pour declarations naming the producer and plant
- Bill of materials with metal weight per unit
- Metal cost evidence supporting the content value
- FTA certificates of origin where you claim USMCA, CAFTA-DR, KORUS, Chile, Colombia or Peru
Keep all of it for five years. CBP audits Section 232 content declarations hard, and the burden of proof sits with the importer of record.
Pro Tip
File the ISF at least 24 hours before vessel loading, with accurate manufacturer data. A Section 232 classification error on the "10+2" filing invites an AMS hold, and the box sits at the terminal racking up demurrage while you fix it. Duty is due at entry summary, ten working days after release — plan the cash, not just the freight.
Do steel tariffs stack on top of reciprocal tariffs?
Quick Answer: Yes. Section 232 steel and aluminum duties stack with the regular HTS base duty and with Section 301 China duties. In October 2026 a steel article from China pays 2.9% base, 50% Section 232 and 25% Section 301 — 77.9% total, before any antidumping or countervailing deposit.
| Duty type | Legal authority | Value base it applies to | Stacks with Section 232? |
|---|---|---|---|
| Base MFN duty | HTSUS column 1 | Full entered value | Yes |
| Section 232 steel / aluminum | Trade Expansion Act 1962 | Full customs value | — |
| Section 301 China | Trade Act 1974 | Full entered value | Yes |
| Reciprocal / IEEPA duties | IEEPA proclamations | Depends on the order in force | Confirm with a licensed customs broker |
| Antidumping / countervailing | Tariff Act 1930 | Per exporter, per case | Yes, collected separately |
Aluminum follows the same pattern. In October 2026, aluminum sheet from China on HTS 7606.12.30.96 pays 3% base, 50% Section 232 and 25% Section 301 — 78% total. That is before any antidumping deposit on common alloy aluminum sheet or foil.
The value-base nuance matters on derivatives. Since April 6, 2026, Section 232 applies to the full customs value, like base duty and Section 301. How reciprocal duties interact with Section 232 depends on the order in force; confirm it with a licensed customs broker.
De minimis is gone
The duty-free de minimis entry has been suspended for every country since 29 August 2025. A $120 box of stainless fittings sent by courier is dutiable like a container. Samples, warranty parts and e-commerce parcels all need classification, origin and content documentation.
See the full stack for your origin
Base duty, Section 232, Section 301 and the customs fees, totalled for your exact product and country.
Go to the calculator →Which countries are exempt from US steel and aluminum tariffs?
Quick Answer: As of October 2026 no country is fully exempt, but 50% is not the rate for every origin: under Proclamation 11021 of April 2, 2026, UK goods whose metal was melted and poured or smelted and cast in the UK pay a reduced 25% (15% for some categories), derivatives made entirely of US-origin metal pay 10%, and many derivatives carry 25% or 15%. Free trade agreements — USMCA, CAFTA-DR, KORUS, Chile, Colombia, Peru — zero the base duty only, so FTA-qualifying steel lands at 50% instead of 52.9%. Russian metal carries separate melt-and-pour restrictions.
Section 232 also looks at where the metal was produced. Melt and pour names the country where raw steel was first melted and poured into solid form. Smelt and cast is the aluminum equivalent. Whether later machining, galvanizing or assembly elsewhere changes origin for Section 232 depends on the product; confirm it with a licensed customs broker.
Country arrangements have shifted repeatedly. UK and EU quota and rate terms have been renegotiated more than once since 2018. Rather than quote a stale figure, run your origin through the calculator above — it reads the line in force on the day you quote.
FTA certificates still earn their keep. A valid USMCA or CAFTA-DR certificate is worth the base duty difference of 2.9 or 3 percentage points, and nothing more under Section 232. On a $500,000 annual program that is still real money.
Transshipment is not a strategy
Routing Chinese coil through a third country does not change melt-and-pour origin. Incorrect declarations, including mis-declared origin, draw penalties under 19 U.S.C. 1592. Demand the mill test certificate, the smelt-and-cast declaration, the producer name and the plant location before the cargo loads.
Who pays the Section 232 steel tariff, the buyer or the seller?
Quick Answer: The US importer of record pays the tariff under EXW, FOB, CIF and DAP — that is almost always the American buyer. Only DDP pushes the duty onto the foreign seller, who then acts as the US importer of record. Most suppliers reprice DDP once Section 232 applies.
| Incoterm 2020 | Who clears US customs | Importer of record | Who absorbs the 50% |
|---|---|---|---|
| EXW | Buyer | US buyer | Buyer |
| FOB | Buyer | US buyer | Buyer |
| CIF | Buyer | US buyer | Buyer |
| DAP | Buyer | US buyer | Buyer |
| DDP | Seller | Foreign seller | Seller, usually repriced |
Why DDP tempts buyers
One number, no broker to manage, no duty deposit to fund. It looks clean on a quote sheet and protects cash flow in month one.
Why DDP bites back
The foreign seller becomes liable for classification, content declarations and CBP penalties. Most mills refuse that exposure at a 50% rate. Those that accept it bury the duty in a padded unit price you can no longer audit.
Rewrite the contract, not just the Incoterm. Add tariff pass-through language. Add a renegotiation trigger when a proclamation changes the rate. Require that the mill certificate accompanies every lot, with shipment held until it arrives.
Then model sourcing on landed cost per metric ton, not FOB price. An FTA origin at 50% beats a non-FTA origin at 52.9% only when the underlying metal cost is close. Transit matters too — on regional lanes, see our breakdown of shipping times from the USA to El Salvador in 2026 for how risk transfer and schedule interact.
Compare origins before you sign
Run the same product and value against two countries of origin and see the landed difference.
Go to the calculator →How do you lower steel and aluminum tariff costs legally?
Quick Answer: Three legal levers work: Foreign Trade Zone admission, bonded warehouse deferral and tariff engineering at the design stage. The Section 232 product exclusion process ended in 2025, and whether duty drawback can recover Section 232 duty depends on the rules in force, so confirm it with a licensed customs broker and plan the entry before the cargo sails.
| Option | What it does | Typical lead time |
|---|---|---|
| Foreign Trade Zone | Defers cash until goods enter US commerce; no duty if re-exported | 4–12 weeks to activate |
| Bonded warehouse | Defers duty up to 5 years; no duty if re-exported | 1–4 weeks |
| BIS exclusion request | Process ended in 2025; no new requests accepted | Not available |
| Duty drawback | Recovers duty on re-exported duty-paid goods; confirm with a broker whether it covers Section 232 | Claim after export |
| Tariff engineering | Changes the product so it classifies differently | Design cycle plus CBP ruling |
Be honest about what an FTZ does. Admission to the Miami FTZ or a plant-site zone defers the cash, it does not erase the duty. Ask a licensed customs broker how zone status affects the rate you will pay before you admit the goods.
Bonded warehouses suit re-export flows. If you buy a lot in Asia, enter part of it for US consumption and ship the rest to Cartagena, Callao or Caucedo, the re-exported portion never pays US duty. That is the cleanest structure for distributors serving Latin America from a US hub, and Colon FTZ plays the same role on the Panama side.
The Section 232 product exclusion process no longer exists. The February 10, 2025 proclamations ended it, and the BIS interim final rule effective April 30, 2025 removed it from 15 CFR 705, so no new exclusions can be requested. Exclusions already granted to a specific importer stayed in effect only until they expired or their volume was used up.
Pro Tip
Tariff engineering means changing the product, not the paperwork. Redesign the part, document the engineering change, then request a CBP ruling before the first entry. Reclassifying an unchanged product is misdeclaration, and the penalty dwarfs the duty you tried to avoid.
Not every reader is importing commercially. If you are relocating equipment, tools or household metal goods, the rules differ — start with our complete guide to moving abroad from the USA or the free moving cost calculator for the USA to the United Kingdom in 2026.
Get your landed cost in seconds
Describe your product in plain English. The calculator finds the HTS code and returns the duty, the additional tariffs, the customs fees and the total.
Go to the calculator →With thousands of shipments handled across the USA–Latin America corridor, our team sees the same mistake weekly: a buyer prices the freight carefully and guesses the duty. Under steel and aluminum tariffs at this level, the duty is the bigger number by far. Use the calculator above to price your exact HTS line, origin and invoice value before you confirm the order, and have a licensed customs broker confirm any antidumping or countervailing case that touches your product.
Some. No country is fully exempt, but under Proclamation 11021 of April 2, 2026 some goods pay a reduced Section 232 rate, including UK goods whose metal was melted and poured or smelted and cast in the UK and derivatives made entirely of US-origin metal. Free trade agreements such as USMCA and CAFTA-DR remove only the regular base duty, not the Section 232 duty. The product exclusion process ended in 2025, so no new exclusions can be requested.
Melt and pour means the country where the raw steel was first melted and poured into its initial solid form. Aluminum uses the equivalent smelt-and-cast test. How it sets origin for Section 232 on a product processed elsewhere depends on the product; confirm it with a licensed customs broker.
On the whole customs value. Since April 6, 2026, under Proclamation 11021, Section 232 duty applies to the full customs value of covered steel and aluminum articles and derivatives, regardless of metal content, so the content-value split no longer applies. A licensed customs broker confirms which annex covers your product.
Yes. The duty-free de minimis entry has been suspended for every country since 29 August 2025, so low-value parcels of steel or aluminum goods are now dutiable like any formal shipment. Samples and spare parts sent by courier need the same classification, origin and content documentation as a container load.
Confirm it with a licensed customs broker before you count on it: whether drawback is available for Section 232 duties depends on the rules in force. For re-export cargo, a bonded warehouse or FTZ avoids the question, because goods re-exported from them do not pay US import duty.
Sources
We checked the rules and figures in this guide against these sources on October 22, 2026.
- The White House: Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United States · 2026-04-02
- Bureau of Industry and Security, Department of Commerce (Federal Register): Adoption and Procedures of the Section 232 Steel and Aluminum Tariff Inclusions Process · 2025-05-02
- Federal Register: Adjusting Imports of Derivative Aluminum Articles and Derivative Steel Articles Into the United States · 2020-01-29
- U.S. Customs and Border Protection: Entry Summary Order of Reporting for Multiple Harmonized Tariff System (HTS) Classifications in the Automated Commercial Environment (ACE) · 2023-08-01
- eCFR (National Archives / Office of the Federal Register): 19 CFR 163.4 -- Record retention period.
- U.S. Customs and Border Protection: Frequently Asked Questions Importer Security Filing (ISF) · 2018-11-28
- U.S. Customs and Border Protection: What Every Member of the Trade Community Should Know About: Entry
- U.S. Customs and Border Protection: Antidumping and Countervailing Duties (AD/CVD) Frequently Asked Questions
- Office of the Federal Register / eCFR: eCFR :: 19 CFR Part 144 -- Warehouse and Rewarehouse Entries and Withdrawals
- U.S. Department of Commerce, International Trade Administration (export.gov): Panama - Foreign Trade Zones/Free Ports/Trade Facilitation · 2016-11-14
✓ Fact-checked by AB Group Shipping on October 22, 2026. Prices come from our own rate system. How we check our guides · Spotted an error? [email protected]