Section 232 Tariffs on Aluminum Frequently Asked Questions

For entries covered by an entry for immediate transportation, and with a country of origin and Harmonized Tariff Schedule (HTS) classification subject to the Section 232 Presidential Proclamations, such entries shall be subject to the duty rates in effect when the immediate transportation entry was accepted at the port of original importation, pursuant to 19 CFR 141.69(b), which states:

Merchandise which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation, if entered for consumption at the port designated by the consignee or his agent in such transportation entry without having been taken into custody by the port director for general order under section 490, Tariff Act of 1930, as amended (19 U.S.C. 1490), shall be subject to the rates in effect when the immediate transportation entry was accepted at the port of original importation.

As noted in CSMS 18-000317, no drawback shall be available with respect to the Section 232 duties imposed on any aluminum or steel article.

Yes, TIBs are allowed for Section 232 dutiable merchandise. Please note that any bond posted must be sufficient to cover all relevant duties, taxes, etc., including Section 232 duties.

Per the Section 232 Presidential Proclamations, any steel or aluminum article subject to the Section 232 duties, except those eligible for admission under “domestic status” as defined in 19 CFR 146.43, and that is admitted into a U.S. foreign trade zone must be admitted as “privileged foreign status” as defined in 19 CFR 146.41, and will be subject upon entry for consumption to any ad valorem rates of duty related to the classification under the applicable HTS subheading.

Aluminum or steel articles shall not be subject upon entry for consumption to Section 232 duties, merely by reason of manufacture in a U.S. foreign trade zone. However, articles admitted to a U.S. foreign trade zone in “privileged foreign status,” shall retain that status consistent with 19 CFR 146.41(e).

No, in general, goods properly entered under Section 321 are not subject to Section 232 duties. However, any good subject to 232 measures that include quota restrictions may not enter under Section 321 and requires a formal entry.

Please note that a formal entry is also required if a shipment contains merchandise subject to AD/CVD. Goods subject to AD/CVD do not qualify for Section 321.

Per Presidential Proclamation 9704, 7616.99.51.60 and 7616.99.51.70 are subject to the Section 232 duties.

Only HTS Codes defined in the Presidential Proclamation should be reported for additional duty.

Yes. There is no exemption from 232 duties for imports with valid Chapter 98 claims.  A Filer can transmit up to 8 HTS codes on an entry summary line.  For more information on the proper order of reporting the HTS on an entry summary line, see CSMS 39587858.

Only HTS Codes defined in the Section 232 Presidential Proclamations should be reported with the applicable Chapter 99 HTS for additional duty or quota or the applicable product exclusion Id number.

Please refer to CSMS 42355735 – Updated Guidance for Chapter 98 - Section 232 Imports of Steel and Aluminum.

No.

Only report the corresponding Chapter 99 HTS for the GAEs otherwise subject to quota.  For more information, see Quota bulletins: https://www.cbp.gov/trade/quota/bulletins.

For duty GAEs, only report the excluded 10-digit HTS classifications.  Importers should not report any other Section 232 exclusion number or Chapter 99 Section 232 HTS classification on an entry summary line when importing goods under a duty GAE.

Yes.

Section 232 duties may not be waived due to a Free Trade Agreement.

Yes, GSP and AGOA can be claimed on any goods that are subject to a valid Section 232 exclusion.  However, GSP or AGOA cannot be claimed on entries subject to Section 232.

The trade can search the weekly posting of active exclusions on cbp.gov to determine if a Section 232 approved product exclusion is active in ACE. The posting can be found at https://www.cbp.gov/document/publications/active-section-232-product-exclusions-ace

This list is updated every Friday. If your exclusion appears on this list, you do not need to send to CBP a request to activate the exclusion.

You can determine whether CBP has activated an approved IOR change by filing an entry with a Section 232 exclusion.  If you receive an IOR mismatch error, please contact your CBP client representative for assistance. 

“IOR MISMATCH” indicates that the importer of record (IOR) number used for the filing does not match the Importer of Record approved for the exclusion.  Contact your CBP client representative for any questions about the error. If you need to make any correction or updates to the approved IOR for the exclusion, contact the U.S. Department of Commerce, (202) 482-5642, Steel232@bis.doc.gov regarding steel exclusion requests and (202) 482-4757, Aluminum232@bis.doc.gov regarding aluminum exclusion requests.

For any request for changes to an approved exclusion or an exclusion application, contact the Department of Commerce directly.  Please call or email (202) 482-5642 or Steel232@bis.doc.gov for steel related inquiries and (202) 482-4757 or Aluminum232@bis.doc.gov for aluminum related inquiries.  For more information, see Section 232 Investigations (doc.gov).

An exclusion is generally valid for one year from the date of signature, or until the granted quantity has been exhausted (whichever comes first).

This error may indicate that one of the entry summary lines on the entry beginning with chapter HTS 72, 73 or 76 may be subject to Section 232 and/or 301 duties.  Contact your CBP Client Representative or your assigned Center of Excellence and Expertise for assistance.

For guidance on submitting approved product exclusions to CBP, please refer to CSMS 55844950.

The Automated Commercial Environment reports are available to importers and brokers to create an Ad hoc ACE Report to query information related to their imported merchandise to compare it with the kilogram total granted on the decision memo. It is incumbent on the importer of record to monitor and record the quantity imported under a Section 232 Product Exclusion so that they do not exceed the approved quantity. The exceeded quantity would be subject to the additional tariff duty or quota, as applicable.