Section 232 Metal Tariffs Expanded April 6: Full Customs Value Now Taxed

If you import steel, aluminum, copper, or products made from these metals, your duty calculation changed on April 6, 2026. The Section 232 tariff now applies to the full customs value of covered metal articles — not just the value of the metal content.

For some importers, this means a duty bill that’s two to five times higher than what they were paying before. For others, it means no change at all. It depends entirely on what you’re importing and where it came from.

What Changed

Before April 6, Section 232 tariffs on derivative articles were calculated based on the value of the metal content within the product. A machine with $10,000 in steel components inside a $100,000 unit, for example, would have been taxed on the $10,000 metal portion.

As of April 6, 2026, covered metal articles are taxed on the full customs value of the imported product.

That’s a structural change, not a rate adjustment. If you haven’t recalculated your landed cost with the new basis, your duty estimate is wrong.

The New Rate Structure

Here’s how rates apply under the expanded framework:

Copper is new to Section 232 as of this expansion. If you’ve been importing copper rod, copper wire, or copper-containing products without a Section 232 surcharge, that changes now.

What Counts as a “Metal Article”

A metal article under Section 232 is a product where the essential character is derived from the metal — steel coils, aluminum sheet, copper pipe, iron castings. The rate is 50%.

A “derivative article” is a product that’s substantially made of metal but has a clear end-use function beyond the metal itself — think metal shelving, metal furniture frames, structural steel assemblies. The rate is 25%.

If your product has less than 15% metal content by value, it’s not covered. If you make your product from 100% US-sourced metal, you qualify for the 10% rate — but you’ll need documentation to support that claim.

Two Details That Will Catch Importers Off Guard

1. Quotes are only valid for 20 days.

In a tariff environment this volatile, the price your supplier quoted last month may not be the price at entry. If you’re using an older quote to plan your landed cost, reconfirm before the shipment arrives.

2. Dimensions are reconfirmed at port.

For metal articles where weight and dimension affect classification (coils, sheet metal, structural shapes), the numbers get verified at the port of entry. If your declared specs don’t match the physical cargo, it can trigger a reclassification — and a different rate.

The USMCA Question

A common question right now: does USMCA exemption status protect goods from Section 232?

For most Section 232 tariffs — no. USMCA compliance doesn’t override Section 232 duties. This comes up frequently with Canadian and Mexican steel and aluminum. Even if your goods qualify as originating under USMCA rules, Section 232 applies unless a specific proclamation exempts that category. Review your classifications. Don’t assume USMCA covers you here.

What You Should Do Right Now

Review your HTS classifications. Section 232 coverage is classification-specific. If your product is misclassified, you could be overpaying — or underpaying and building up a liability. Either way, a classification review is worth doing now.

Recalculate landed costs. The full-value basis changes the math significantly for composite and derivative articles. Update your cost models before your next shipment.

Check your country of origin documentation. US-origin metal content can get you to a 10% rate, but you need the paperwork to back it up. Suppliers should be able to provide mill certificates or origin declarations.

Evaluate protest options. If you’ve been paying Section 232 duties on shipments that may have been misclassified or overcharged, there are mechanisms to file for refund. The window isn’t indefinite.

We Can Help

Always International Customs House Brokerage (AWIS) has been handling commercial import clearances for over two decades. Bobby Sanders, our licensed customs broker, is available to review your classifications and help you calculate your actual duty exposure under the new rules.

If you’re importing metal articles or derivative products and you haven’t checked your classification against the April 6 changes, do it before your next shipment arrives.

Get a Classification Review

Call Bobby Sanders at AWIS: bobby.s@awis.us

Request a consultation: awis.us