CSMS # 65236645: Updated Guidance - Import Duties on Imports of Aluminum and Aluminum Derivative Products

June 4th, 2025 – On June 3rd, 2025, a Presidential Proclamation increased Section 232 aluminum tariffs from 25% to 50% ad valorem for most aluminum and aluminum derivative imports. The new rate applies to goods entered or withdrawn for consumption on or after June 4th, 2025. UK-origin goods remain at 25%.

Key Changes:

Tariff Increase: Section 232 tariffs on certain aluminum and derivative products have increased from 25% to 50% for all countries, except the UK, which remains at 25%.
Russia Exception: Imports involving Russian-origin aluminum (smelted, cast, or products of Russia) are still subject to a 200% duty.

Product Classifications & Tariff Rates:

Affected products are identified under HTSUS Chapter 99 headings, with duties assessed based on:
- Product type (e.g., derivative, new/old classification),
- Aluminum content value, and
- Country of origin (especially if smelted/cast in the U.S.).

U.S. Smelted and Cast Aluminum:

Derivative products made from U.S.-sourced aluminum and processed abroad qualify for 0% duty under HTS 9903.85.09.

Reporting Requirements:

For articles where aluminum content does not equal entered value, importers must file two entry lines:
1. One for non-aluminum value.
2. One for aluminum content (with 232 duty).
Must include:

- HTS code,
- Aluminum value,
- Quantity (in kg),
- Country of smelt and cast using ISO codes.

If aluminum content is unknown, duty applies to the entire value.

Smelt & Cast Requirements:

Must report both smelt and cast countries.
If made from recycled aluminum, special rules apply (documentation required).
Interim reporting allowed when data is incomplete.

Exclusions & FTZ:

Approved exclusions remain valid.
No drawback is available.
FTZ entries must follow new privileged foreign status rules unless domestic.

Reciprocal Tariffs (EO 14257):

Non-aluminum components of an entry may also be subject to additional tariffs (HTS 9903.01.25).
Aluminum components are not subject to these reciprocal tariffs.

Enforcement & Compliance: