Effective June 4, 2025, Section 232 tariffs on certain steel and aluminum and derivative products increased from 25% to 50% for all countries except the United Kingdom (UK), which remains at 25%. In CSMS # 65236374 and CSMS # 65236645, U.S. Customs and Border Protection (CBP) provides updated guidance on reporting steel and aluminum and derivatives effective 6/4/25. Included is a list of impacted HTS codes.
Steel Key Points:
- New derivative steel articles (added on/after March 12, 2025) are subject to the new 50% tariff (25% for UK).
- If melted and poured in the U.S., they qualify for 0% duty.
Aluminum Key Points:
- Duties apply specifically to the value of aluminum content in the goods.
- New and existing derivative aluminum products are now subject to updated Chapter 99 HTSUS classifications and reporting rules.
- Aluminum smelted and cast in the U.S. may qualify for 0% duty.
On June 9th, CBP released new CSMS updates with revised attachments listing steel/steel derivative articles and aluminum/aluminum derivative articles.
New Tariff Priority Order
CBP also released CSMS # 65236574 for entry reporting requirements, duty refund qualifications, and updated tariff stacking guidance for imports subject to multiple tariffs, effective June 4, 2025.
Priority for goods entered or withdrawn for sale:
- 232 Auto/Auto Parts
- 232 Aluminum
- 232 Steel
- IEEPA Canada (northern border)
- IEEPA Mexico (southern border)
The tariff situation continues to remain fluid, and further changes are expected in the coming weeks. These regulations are subject to change so please reach out to your Mallory Alexander representative or our M-PACT team for further assistance with any retroactive refund questions and/or calculating tariffs by HTS code.