Trade & Customs
Duty basis since April 6, 2026 (replaced metal content)
Section 232 rate tiers on full customs value
US-origin metal threshold for the reduced 10% rate
Section 232 of the Trade Expansion Act of 1962 lets the President impose tariffs on imports that threaten national security. Steel (Proclamation 9705), aluminum (Proclamation 9704), and copper (Proclamation 10962) articles and their derivatives carry additional duties. A proclamation signed April 2, 2026 restructured how those Section 232 tariffs steel aluminum copper are assessed.
For entries made for consumption on or after April 6, 2026, the duty applies to the full customs value of the covered article, not the metal content alone. The tiers are 50% (Annex I-A), 25% (Annex I-B derivatives), and a reduced 10% for articles made with US-melted or US-smelted metal. A June 1, 2026 proclamation lowered the US-content threshold to 85% by weight and extended a temporary 15% rate on certain equipment through December 31, 2027.
Compliance turns on part-level evidence: the covered-metal weight share, and the country where each metal was melted-and-poured (steel) or smelted-and-cast (aluminum and copper). Section 232 applies regardless of origin country, which separates it from origin-based measures such as Section 301.
Importers of record bringing covered steel, aluminum, or copper articles into the United States
Importers of derivative articles containing covered metal above the weight threshold
Manufacturers and buyers sourcing castings, stampings, wire, cable, and fittings
Companies importing metal-intensive industrial or electrical grid equipment
North American auto and truck parts suppliers using covered metal
Distributors and downstream buyers that rely on supplier metal and origin data
Key Thresholds
The duty base moved from metal content to full customs value on April 6, 2026. Declarations collected last year priced the metal, not the finished article, so they no longer support an entry. Without a centralized compliance data backbone, teams rebuild the same evidence by hand for every importer of record and every part.
The reduced rates turn on where each metal was melted-and-poured or smelted-and-cast, data that sits two or three tiers upstream. Copper smelt-and-cast reporting is now enforced in ACE. Without multi-tier supply chain transparency and automated supplier data collection, origin requests stall and entries file without the records to claim a lower tier.
For derivatives outside HTSUS chapters 72, 73, 74, and 76, Section 232 applies only where covered metal is at least 15% of the article by weight, and the 85% test governs the 10% rate. Without BOM-level compliance intelligence that captures metal weight by part, importers cannot show whether an article is in scope or which tier applies.
The annexes and thresholds change by proclamation. The April 2026 action reset the duty base, and the June 2026 action lowered the US-content threshold from 95% to 85% and extended a temporary 15% equipment rate. Without regulatory intelligence and horizon scanning, teams discover a changed annex only after an entry is questioned.
Certivo In Action
Certivo in Action — Section 232 Workflow
Features Tabs
From Scattered Certificates to One Source
Certivo consolidates metal-weight and origin evidence into a centralized compliance data backbone. Your team manages exceptions instead of rebuilding the same records for every importer of record and entry.
Audit-Ready Evidence Support
Certivo organizes traceable, audit-ready records your broker can work from, supporting audit readiness rather than guaranteeing an outcome. Evidence is labelled so inferred values are clear.
Proactive Change Tracking
When an annex or threshold changes, Certivo reassesses which parts are affected through regulatory intelligence and horizon scanning, which supports regulatory exposure reduction and compliance cost efficiency.
Frequently Asked Questions
How is the Section 232 duty calculated?
Since April 6, 2026, the duty applies to the full customs value of the covered article or derivative, not the metal content. The rate is 50% (Annex I-A), 25% (Annex I-B), or a reduced 10% for qualifying US-origin metal. Certivo organizes the metal-weight and origin evidence; a customs broker or trade counsel confirms the calculation.
Which rate tier applies to my product?
The tier turns on the article's HTSUS classification and annex, its country of origin, and where the metal was melted or smelted. Annex I-A is 50%, Annex I-B is 25%, and derivatives made of at least 85% US-melted or US-smelted metal may qualify for 10%. CORA assembles the evidence behind each determination.
What counts toward the 15% metal threshold?
For derivatives outside HTSUS chapters 72, 73, 74, and 76, Section 232 applies only where covered steel, aluminum, or copper is at least 15% of the article by weight. Below that, the article falls out of scope. Certivo captures covered-metal weight by part so you can see which articles clear the threshold.
Do Section 301 forced-labor tariffs stack on Section 232 articles?
No. The Section 301 forced-labor duty that took effect July 24, 2026 does not apply to articles covered by Section 232, under HTSUS Note 52(f). Section 232 was also unaffected by the February 2026 Supreme Court IEEPA ruling. Certivo's evidence shows where an article is carved out of that layer.
What does Certivo actually do for Section 232 compliance?
Certivo collects and validates supplier metal-weight and melt-or-smelt origin evidence through CORA, then assembles audit-ready records for your broker. It supports classification, tier analysis, and the 15% and 85% tests with traceable data. It does not calculate duty, determine liability, or file entries, which remain with your broker or trade counsel.