Section 232 tariffs are import duties authorized by the Trade Expansion Act of 1962 when the U.S. Department of Commerce finds that imports threaten national security. The program covers steel, aluminum, copper, autos and parts, lumber and a growing list of sectors. Since April 6, 2026, steel, aluminum and copper duties are assessed on the full customs value of the goods: 50% on primary products and 25% on derivatives, depending on the product and country of origin.
Under 19 USC §1862, the president can impose duties or quotas after a Commerce investigation concludes that import volumes endanger domestic industrial capacity. The Bureau of Industry and Security (BIS) runs the investigations, and every action is published as a proclamation in the Federal Register.
Which Products Fall Under Section 232 in 2026
Section 232 coverage has expanded significantly since 2018. These are the categories most importers meet.
Steel and Steel Derivatives (HTS Chapter 72, 73)
Steel entered the program at 25% in March 2018 (Proclamation 9705). Country exemptions ended on March 12, 2025, and the rate rose to 50% on June 4, 2025. Proclamation 11021 (effective April 6, 2026) moved the duty base from metal content to the full customs value: 50% for primary products (Annex I-A) and 25% for derivatives (Annex I-B). UK-melted steel pays 25%. Work the steel and aluminum tariffs guide for the annex structure.
Aluminum and Aluminum Derivatives (HTS Chapter 76)
Aluminum entered the Section 232 program at 10% in March 2018 (Proclamation 9704). It now follows the same structure as steel: 50% on primary aluminum and 25% on derivatives, both on full customs value. Russian aluminum pays 200%. Goods with 15% or less metal by weight fall outside the program.
Copper and Copper-Intensive Products (HTS Chapter 74)
Proclamation 10962 (effective August 1, 2025) set 50% on semi-finished copper (pipes, tubes, rods, wire, sheet, plate, fittings) and 25% on copper-intensive derivatives, which reach into Chapters 84, 85 and 87 (insulated cable under 8544, for example). Refined copper (cathodes and anodes), ores, concentrates, mattes and scrap are not covered. Review the full copper tariff breakdown for HTS-level detail.
Autos and Auto Parts (HTS Chapter 87)
A 25% tariff on passenger vehicles and a defined list of auto parts took effect in 2025 (Proclamations 10908 and 10925). The parts list includes engines, transmissions, body stampings, axles and suspension components. Vehicles and parts that qualify under USMCA receive different treatment depending on their U.S. content.
Current Section 232 Rates and Duty Stacking
The active Section 232 rates for the main categories:
- Steel and aluminum, primary (Annex I-A): 50% on full customs value (25% for UK origin)
- Steel and aluminum derivatives (Annex I-B): 25% on full customs value; 10% when at least 85% of the metal is of U.S. origin
- Copper: 50% semi-finished, 25% derivatives, 0% refined copper
- Autos and listed auto parts: 25%
- Lumber: 10% softwood lumber; 25% upholstered wood furniture and kitchen cabinets and vanities
An article covered by more than one metal pays Section 232 only once. Section 232 stacks with Section 301 list duties and with AD/CVD orders, but goods already subject to Section 232 are exempt from the Section 301 forced labor tranche in force since July 24, 2026. The IEEPA reciprocal and fentanyl tariffs, the source of the 145% China figure in 2025, were struck down by the Supreme Court on February 20, 2026 and no longer apply. Use the Captain tariff tracker to calculate stacked duties by HTS code and country of origin before each purchase order.
Section 232 Exclusions: What Is Left
The product exclusion process that BIS ran under 15 CFR Part 705 was terminated on March 12, 2025 (Proclamations 10895 and 10896), and previously granted exclusions were revoked. There is no exclusion portal to file in today.
Where Relief Still Comes From
Relief now comes from the structure of the program itself: products listed in Annex II, the reduced treatment in Annex III for certain metal-intensive industrial and grid equipment, the 15% metal-by-weight threshold, and the 10% rate for derivatives with at least 85% U.S.-origin metal.
What to Check Before You Order
Confirm the HTS subheading, the annex the product falls under, the metal content by weight and the country where the metal was melted and poured or smelted and cast. A wrong annex or a missing melt-and-pour record is the most common reason an entry pays more than it should.
Section 232 vs Section 301 vs Section 122
Quantify your exposure in 20 minutes
Our trade strategists run your last 90 days of entries through Captain to surface refund eligibility, Section 232 traps and PNTR risk.
These three tariff authorities overlap but have different legal bases and triggers.
- Section 232: National security threat to domestic industry. No expiration. Applies globally with country-specific treatment. Commerce investigates and the president proclaims.
- Section 301: Unfair trade practices by a foreign government. USTR administers. The China lists still apply, and the forced labor tranche reaches about 60 economies since July 24, 2026. See the full Section 301 tariffs on China analysis for list-by-list breakdowns.
- Section 122: Balance-of-payments authority, capped at 15% and 150 days. Used for a 10% surcharge from February 24, 2026 that expired on July 24, 2026.
The reciprocal tariffs imposed under IEEPA were struck down on February 20, 2026, and importers can claim refunds through IEEPA tariff refunds in ACE. The tariff tracker shows the rates in force for your HTS codes.
How Importers Reduce Section 232 Exposure
Three mechanisms reduce or defer Section 232 duties without changing the HTS classification:
- Foreign-Trade Zone (FTZ): Goods subject to Section 232 must be admitted in privileged foreign status, so the rate does not drop, but the FTZ defers payment until the goods enter U.S. commerce and avoids the duty on goods re-exported from the zone.
- Customs bonded warehouse: Duties are deferred until withdrawal for consumption and are assessed at the rate in force on the withdrawal date.
- Annex and content review: Moving a product to the right annex, documenting U.S.-origin metal content or confirming the 15% weight threshold can lower or remove the duty legally.
A tariff consulting firm can identify which mechanism applies to your product and model the savings against setup costs. The trade advisory services team runs the landed cost comparison across all three options before recommending a strategy.
Frequently Asked Questions
Are Section 232 tariffs still active in 2026?
Yes. Section 232 tariffs on steel, aluminum, copper, autos and lumber remain in force in 2026. Proclamation 11021 moved the metals to full customs value on April 6, 2026. No sunset date applies.
What is the current Section 232 tariff rate on steel?
50% on primary steel and 25% on steel derivatives, both on full customs value. UK-melted steel pays 25%, and derivatives with at least 85% U.S.-origin metal pay 10%.
Can I still file a Section 232 exclusion request?
No. The BIS exclusion process was terminated on March 12, 2025 and existing exclusions were revoked. Relief now comes from Annex II, Annex III, the 15% metal-by-weight threshold and the U.S.-content rate.
Do Section 232 tariffs stack with Section 301 China tariffs?
Yes. If a Chinese steel product appears on a Section 301 list, both rates apply on top of the base HTSUS Column 1 duty. Goods subject to Section 232 are exempt from the Section 301 forced labor tranche, and the IEEPA tariffs no longer apply.
Is there a Section 232 refund mechanism?
There is no refund program for Section 232 duties paid at the correct rate. Duties overpaid because of a wrong annex or rate can be corrected with a post-summary correction or a protest. Check drawback eligibility in the proclamation that covers your product before you plan on it.
What HTS codes are covered by Section 232 copper?
Semi-finished copper in Chapter 74 (pipes, tubes, rods, wire, sheet, plate and fittings) at 50%, and copper-intensive derivatives in Chapters 84, 85 and 87 at 25%. Refined copper, ores, concentrates, mattes and scrap are not covered.
Section 232 exposure is predictable when you map it by HTS code before placing orders. The tariff consulting firm team runs HTS-level Section 232 analysis as part of every import cost review. The trade advisory services team then models annex treatment, U.S. content and FTZ deferral to find the lowest landed cost path.
