CBP Issues Guidance for Declaring Entries of Steel and Aluminum

CSMS #64348411 – Steel and Steel Derivative Products

CSMS #64348288 – Aluminum and Aluminum Derivative Products

Effective Dates

• March 12, 2025: Steel and aluminum in Chapters 72, 73, 76, derivatives in Chapters 73 and 76, and derivatives outside those chapters on the original list, which are 8708.10.30 and 8708.29.21 for bumper stampings of steel and aluminum.
• TBD: Derivatives outside of Chapters 73 and 76 that are not on the original list. Commerce continues to advise the 25% duty on these products will not be in effect until they publish further guidance.

Key Information

• Chapter 99 HTSUS numbers change – see below. Steel and derivatives on the original list admitted into an FTZ under privileged foreign status before March 12, 2025 have separate Chapter 99 numbers. This prevents the steel from being entered for consumption against a rate previously locked in under PF status. For FTZ entries entering articles on the new steel derivative list, there are no separate HTSUS
  numbers. Steel and aluminum with U.S. metal content have separate Chapter 99 numbers.
• Country exemptions and general approved exclusions (GAEs) expire after March 11, 2025. This includes countries currently under quota exemption. All quota entries that do not achieve quota status by 4:30 p.m. local port time on March 11, 2025 do not qualify for the Section 232 quotas and must be refiled as non-quota entries on March 12, 2025.
• Product exclusions may be used until they expire or are filled.
• Low value shipments are not exempt.
• Chapter 98 eligibility exempts products from the additional tariff in accordance with the associated benefits, with the exception of HTSUS 9802.00.60. This is a provision for any article of metal manufactured or processed in the U.S. if exported for further processing and returned to the U.S. for further processing. Normally, duty is assessed upon the value of the processing outside the U.S. These additional duties will be assessed on the full value of the imported article.
• Goods admitted into an FTZ must be admitted as privileged foreign status, unless eligible for admission under domestic status.
• No drawback of these duties will be permitted.
• Derivatives in chapters other than 73 or 76 will be implemented when Commerce determines processes are in place to collect the requisite information to declare metal content by value and weight to apply the duty accordingly.

• Derivatives list is subject to change as Commerce may add products.

   

Metal Origin Reporting Requirements

 These are not new, but CBP is reminding importers of the reporting requirements.

• Steel: Must report country of melt and pour for both steel articles and steel derivatives. For products melted and poured in the U.S., must report US as the country of melt and pour.
  • Steel articles: Report where the steel was originally melted and poured.
  • Steel derivatives: Report where the steel was originally melted or “OTH” for other countries.
• Aluminum: Must report primary country of smelt, secondary country of smelt, or country of most recent cast. For products smelt and cast in the U.S., report US for the country of smelt and US for the country of cast.
  • Aluminum manufactured only from recycled aluminum is not very common and importers must be able to provide manufacturing documents upon request to substantiate the manufacturing process. In this scenario, declare the country of origin of the article as the secondary country of smelt.

Reporting Instructions for Duties Based on Metal Content

To accommodate the payment of duties based on metal content for derivatives outside of Chapters 73 with HTSUS 9903.81.91 and 76 with HTSUS 9903.85.08, CBP’s system requires two separate entry summary lines. The requirement to report and pay duties in this manner is not required until such time as Commerce advises the President that systems are in place to collect the tariffs accordingly. CBP’s instructions for how to report in their system indicates the Government is closer to being ready. Commerce still needs to provide guidance on how to calculate and certify metal content by weight and value.

• Value of the metal content is the same as the entered value of the imported article or is unknown: Duty must be reported on only one entry summary line and calculated against the entire value under HTSUS 9903.81.91 or HTSUS 9903.85.08 as applicable.
• Value of the metal content is less than the entered value of the imported article: Enter the goods on two entry summary lines with the appropriate tariff order and data requirements.
  • First entry summary line: Non-metal content
    • Regular chapter tariff number
    • Country of origin
    • Value of the article less the value of the metal content
    • Quantity: Total quantity of the imported goods
    • Chapter 99 numbers: Do NOT include the Section 232 HTSUS number because the duty will be assessed against the value of the metal content in the second entry summary line. Report all other applicable duties, such as IEEPA tariffs and ADD/CVD duties.
  • Second entry summary line: Metal content
    • Regular chapter tariff number: Same number as reported on the first line
    • Country of origin: Same country as reported on the first line
    • Value of the metal content
    • Quantity reported on the regular chapter tariff number: 0
    • Chapter 99 numbers: Report the Section 232 HTSUS 9903.81.91 or 9903.85.08 as applicable with the associated duty. Then report again all other applicable duties, such as IEEPA tariffs and ADD/CVD duties. The other Chapter 99 numbers must be repeated to apply the additional duties against the metal value of this entry summary line number.
    • Quantity reported on the Chapter 99 number: Report the metalcontent weight in kilograms on the HTSUS 9903.81.91 or 9903.85.08

HTSUS Numbers

• Existing Chapter 99 HTSUS numbers expire after March 11, 2025.
• New Chapter 99 HTSUS numbers are effective for goods entered on or after March 12, 2025.
• Different Chapter 99 HTSUS numbers are applicable to steel and steel derivatives on the original derivative list if admitted to an FTZ under privileged foreign status before March 12, 2025. This prevents the steel from being entered for consumption against a rate previously locked in under PF status. For FTZ entries entering articles on the new steel derivative list, there are no separate HTSUS numbers.

Steel – HTSUS Chapter 99, Subchapter III, Note 16

• 9903.81.87: Products in Chapter 72 if not subject to FTZ reporting under 9903.81.88 (Replaces 9903.80.01) – Note 16(j)
• 9903.81.88: Products in Chapter 72 if admitted to an FTZ under privileged foreign status before March 12, 2025, including those admitted under (GAEs) – Note 16(j)
• 9903.81.89: Derivatives on the original list if not subject to FTZ reporting under 9903.81.93 (Replaces 9903.80.03) – Note 16(l)
• 9903.81.93: Derivatives on the original list and new derivatives in Chapter 73 if admitted to an FTZ under privileged foreign status before March 12, 2025 – Note 16(l) and (m)
• 9903.81.90: New derivatives in Chapter 73 – Note 16(m)
• 9903.81.91: New derivatives in chapters other than 73 – Note 16(n)
• 9903.81.92: New derivatives in Chapter 73 or other chapters, if the product was processed in another country from steel articles melted and poured in the U.S. – Note 16(m) and (n)

Aluminum – HTSUS Chapter 99, Subchapter III, Note 19

• 9903.85.02: Products in Chapter 76 (Replaces 9903.85.01) – Note 19(g)
• 9903.85.04: Derivatives on the original list (Replaces 9903.85.03) – Note 19(i)
• 9903.85.07: New derivatives in Chapter 76 – Note 19(j)
• 9903.85.08: New derivatives in chapters other than 76 – Note 19(k)
• 9903.85.09: New derivatives in chapter 76 or other chapters, if the product was processed in another country from aluminum articles smelted and cast in the U.S. – Note 19(j) and (k)
• 9903.85.67 – 9903.85.70: Existing HTS numbers for products and derivtives from Russia, or for any amount of primary aluminum is smelted or cast in Russia to pay 200% duty – Note 19(a)