U. S. Customs and Border Protection (CBP) has issued two CSMS Messages providing Guidance on the increase in Section 232 steel and aluminum duties ordered by President Trump on June 3, 2025. The increased duty rates take effect at 12:01 am EDT on June 4, 2025. The rate increase from 25% to 50% applies to imports from all countries except the United Kingdom, which remains at 25% based on the Economic Prosperity Deal entered into between the US and the UK on May 8, 2025.
The Proclamation and the CBP Guidance information provides new HTSUS numbers for various categories of products, special rules for certain products entered into Foreign Trade Zones depending on the date of entry, a change in the applicability of duties for goods in Chapter 73 or 76 that are subject to Section 232 duties under any Chapter 99 number, and the application of reciprocal duties to the non-steel or non-aluminum content of any articles reported on a separate entry line.
The provisions of previous Guidance documents regarding FTZ entry, reporting melt and pour or smelt and cast information, the non-applicability of drawback, applicability of previous exclusions, entry line requirements for multiple HTS numbers, and reporting steel and aluminum content are largely unchanged.
A third Guidance document establishes a new priority order for tariff stacking, rules on determining priority, and provisions regarding refunds for retroactive changes.
Steel Guidance:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3e36d96?wgt_ref=USDHSCBP_WIDGET_2
Aluminum Guidance:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3e36ea5?wgt_ref=USDHSCBP_WIDGET_2
Stacking Guidance:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3e36e5e?wgt_ref=USDHSCBP_WIDGET_2
