Trade Analysis
Section 232 Tariffs in 2026: Steel, Aluminum & Copper Rates
Published · Updated · 7 min read
Since April 6, 2026, US Section 232 duties on steel, aluminum and copper are charged on the full customs value of the imported product: 50% for steel, aluminum and most copper articles, 25% for most derivative products made from those metals, and nothing for articles where the metal is less than 15% of total weight. The old approach — charging the duty only on the value of the metal content inside a derivative product — no longer applies, and that single change moves landed cost more than any rate tweak this year.
This guide covers what changed, how to work out which rate applies to your HS code, a before-and-after cost example, and how Section 232 interacts with Section 301.
What Changed in Section 232 on April 6, 2026?
A presidential proclamation signed on April 2, 2026 restructured the steel, aluminum and copper Section 232 actions, effective for goods entered on or after April 6, 2026 (Federal Register notice). The practical effects for importers:
| Product type | Section 232 rate (from Apr 6, 2026) | Duty base |
|---|---|---|
| Steel and aluminum articles, most copper articles | 50% | Full customs value |
| Most derivative products (made with steel, aluminum or copper) | 25% | Full customs value |
| Derivatives whose steel/aluminum was melted/smelted and poured/cast in the US | 10% | Full customs value |
| UK-origin products with UK-melted steel or UK-smelted aluminum | 25% | Full customs value |
| Articles with less than 15% covered metal by weight | Not subject to Section 232 | — |
CBP's implementation guidance is in CSMS #68253075. Always read the current CBP guidance for your specific HTS subheading, because derivative coverage is defined by lists of codes, not by product names.
Which Products Does Section 232 Cover?
Section 232 covers two groups:
- Primary metal products — flat-rolled steel, bars, tubes, wire, aluminum sheet and extrusions, copper semi-finished products — listed by HTS subheading.
- Derivative products — goods made from steel, aluminum or copper, from fasteners and cables to appliances, furniture frames and machinery parts, when their HTS code is on the derivative lists.
Two points trip importers up. First, country of origin does not exempt you: Section 232 is not China-specific the way Section 301 is, so a derivative product from Vietnam, Mexico or Germany can still be covered. Second, the 15% weight test now works in your favour — a mostly plastic or wooden product with a small steel component may fall out of Section 232 entirely.
How Is the Section 232 Duty Calculated Now?
Work through it in this order:
- Classify to 10 digits. Coverage is defined by HTS code, so get the classification right first.
- Check the lists. Is the code a primary article (50%) or a listed derivative (usually 25%)?
- Apply the 15% weight test. If steel, aluminum and copper together are less than 15% of the product's weight, Section 232 does not apply.
- Check the special rates. US-melted metal in a derivative (10%) and qualifying UK goods (25%) need supplier documentation.
- Multiply the rate by the full customs value and add it to the regular HTS duty and any other additional duty that applies.
Worked example: a steel-framed product before and after April 6
An importer brings in steel-framed shelving units with a customs value of
| Before April 6, 2026 | From April 6, 2026 | |
|---|---|---|
| Duty base | Steel content value: $6,000 | Full customs value: $20,000 |
| Section 232 rate | 50% | 25% (derivative) |
| Section 232 duty | $3,000 | $5,000 |
The headline rate halved, yet the duty rose by two-thirds because the base more than tripled. Products with a low metal share of value but a high share of weight are hit hardest; products under 15% metal by weight are the winners.
Section 232 vs Section 301: Do Both Apply?
They can. The two actions are independent:
- Section 232 is based on the product and its metal, regardless of origin.
- Section 301 is origin-based: 7.5% to 100% on listed Chinese goods, plus the 10% or 12.5% forced-labor Section 301 duties on 60 economies that took effect on July 24, 2026.
A Chinese steel product can therefore carry the regular HTS rate, Section 301 and Section 232 at the same time. Each action publishes its own exclusions and interaction rules, so check each one separately rather than assuming one replaces the other — and remember that the importer of record pays all of them.
Can Changing the Sourcing Country Reduce Section 232?
Only in limited ways. Moving production to another country does not remove Section 232 on a covered product. What can change the number:
- UK-origin goods with UK-melted steel or UK-smelted aluminum pay 25% instead of 50%.
- Derivatives made with US-melted metal pay 10%.
- Redesign under the 15% weight threshold, where it is commercially real, removes the duty.
- For North American supply, USMCA qualification removes the regular duty and the forced-labor Section 301 duty, but it does not by itself remove Section 232.
How to Build Section 232 Into Your Landed Cost
Because the duty now runs on full customs value, it scales with your purchase price, freight-inclusive valuation adjustments and any assists. Put it in the landed cost calculation as its own line next to regular duty and any Section 301 duty, then compare origins on the total. A supplier with a cheaper unit price can still lose once a 25% or 50% duty is applied to the whole invoice.
ImportCostPro's USA analysis applies Section 301 and Section 232 treatment by HS code alongside standard HTS rates and USMCA savings, so you can compare the true landed cost per supplier country instead of rebuilding the duty stack by hand.