CBP Issues Guidance on Changes for Section 232 Steel and Aluminum Tariffs
CBP issued a pair of CSMS messages late June 3 clarifying the changes to the steel and aluminum tariffs.
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The guidance clarifies the elimination of the reciprocal tariff exemption for goods that pay Section 232 tariffs on steel and aluminum, as well as a change to the order of stacking exemptions (see 2506030071). It also unexpectedly included some new tariff subheadings apparently now subject to the tariffs on derivatives (see 2506040053).
While the tariff stacking executive order had retroactively applied its exemptions back to March 4, and allowed for refunds, the new stacking order -- which puts the 50% steel and aluminum tariff second behind auto tariffs, instead of third behind fentanyl tariffs -- only applies to entries on or after June 4.
CBP’s guidance also covers a change to Section 232 tariff treatment for goods of Chapters 73 and 76. Previously those goods had been subject to Section 232 steel or aluminum tariffs, respectively, on 100% of their value. Now, like for derivatives outside of Chapters 73 and 76, they will pay the tariffs only on their steel and aluminum content.
“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,” CBP said.
Both orders set out a series of new tariff schedule numbers for steel and aluminum from the U.K., which remains subject to 25% tariffs under a deal reached with the U.K. last month (see 2505090006).
The CSMS messages indicate that a change in treatment for goods in foreign-trade zones applies only to steel, and not aluminum. For steel, the guidance says, goods previously admitted to zones in privileged foreign status, as required under the Section 232 tariffs, still will be hit by the tariff increase. It says goods admitted in privileged foreign status prior to June 4 and entered after June 4 will face the tariff in effect after June 4.