U.S. Customs and Border Protection (“CBP”) has issued new guidance addressing technical corrections to recently imposed Section 232 duties on imports of aluminum, steel and copper. Following a Notice of Technical Corrections issued by the Department of Commerce on April 29, 2026, CBP, on May 6, 2026, released CSMS #68554727 clarifying the application of these duties and announcing two retroactive changes that affect importers, Customs brokers, and filers.
The two changes listed below are retroactive with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Time on April 6, 2026:
- Creation of New HTSUS Subheading 9903.82.01 (0% Duty Rate): The first major change is the establishment of a new tariff classification under 9903.82.01. This subheading provides relief for articles that fall under subdivision (c) of the U.S. Note 16 but do not contain any aluminum, steel, or copper. Consequently, goods classified under this new subheading are subject to a 0% additional ad valorem rate of duty. Importers should note that this new classification is already active and effective in the Automated Commercial Environment (“ACE”) system.
- Relief for Specific U.K.-Origin Steel (Tata Steel UK): The guidance by CBP also provides a specific and limited exemption for certain U.K.-origin steel articles manufactured by “Tata Steel UK.” Specifically, if the reported country of “melt and pour” for these articles is the Netherlands, they can continue to be imported under the lower Section 232 tariff rate for U.K.-origin steel, declared under Heading 9903.82.04 until January 1, 2028. Additionally, U.K.-origin steel articles made by “Tata Steel UK” for which the reported melt and pour is the Netherlands may also count toward the 95% of steel melted and poured under note 16(d) of the HTSUS (with respect to products under Headings 9903.82.04 and 9903.82.05) until January 1, 2028.
Given the retroactive nature of this guidance, importers should review their entries made since April 6, 2026, to determine if they are eligible for duty relief under the new 9903.82.01 classification or the Tata Steel UK provision.
The Husch Blackwell International Trade and Supply Chain team will continue to monitor this and provide updates as they become available. If you have any questions or concerns, please contact your Husch Blackwell attorney.