CBP Provides Guidance on Import Duties on Imports of Aluminum and Aluminum Derivative Products
CBP provided guidance on the 25% import duty for all imports of aluminum articles and derivative aluminum articles from all countries via a March 7 cargo systems message. This import duty is effective on 12:01 a.m. on March 12 (see 2503030054).
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The guidance provides Harmonized Tariff Schedule numbers for imported aluminum articles and derivative aluminum articles entered for consumption, or withdrawn from warehouse for consumption, on or after March 12.
The guidance also provides some additional clarity on the subheading of aluminum derivatives whose effective date is not on March 12, but is yet to be determined by the commerce secretary. Subheading 9903.85.08 covers "derivative aluminum products listed in subdivision (k) (new aluminum derivative articles not classified in Chapter 76 subject to Section 232)," and the "import duty is based upon the value of the aluminum content."
"For new aluminum derivatives not classified in Chapter 76, the 25 percent duty is to be reported based upon the value of the aluminum content. If the value of the aluminum content is the same as the entered value or is unknown, duty must be reported under 9903.85.08 based on the entire entered value, and on only one entry summary line," CBP said.
"In the case where the value of the aluminum content is less than the entered value of the imported article, the good must be reported on two lines. The first line will represent the non-aluminum content, the second line will represent the aluminum content," CBP continued.
The guidance also addresses duties on alumnium from Russia, smelt and pour reporting requirements, exclusions and drawback, quotas, foreign trade zones and reporting multiple HTS numbers.