CSMS # 67400472 - GUIDANCE: Section 232 Import Duties on Semiconductors and their Derivative Products

January 22nd, 2026 – This update provides guidance on the implementation of the January 14th, 2026 Presidential Proclamation adjusting imports of semiconductors and related products into the United States. It outlines the scope of the new Section 232 duties, applicable exclusions, filing requirements, and key compliance considerations importers and brokers must follow for entries made on or after January 15th, 2026.

Key Points

New Section 232 duties effective January 15th, 2026:
A Presidential Proclamation dated January 14th, 2026, imposes 25% ad valorem duties on certain imported semiconductors and derivative products under Section 232 of the Trade Expansion Act.
Scope of covered products:
Applies to specific semiconductor articles classified under HTSUS 8471.50, 8471.80, and 8473.30, when they meet defined technical performance thresholds (TPP and DRAM bandwidth).
HTSUS 9903.79.01 (25% duty):
Covers logic integrated circuits, or products containing them, that fall within narrowly defined performance ranges.
Multiple exclusions with 0% additional duty (9903.79.02–9903.79.09):
Exemptions apply for semiconductors used in:
- U.S. data centers above 100 MW
- Repairs or replacements
- Research and development
- U.S. startups (emerging growth companies)
- Consumer electronics (non–data center)
- Civil industrial applications
- Public sector applications
  Products that do not meet the technical thresholds also fall under a 0% additional duty category.
No drawback allowed:
Duties imposed under this Proclamation are not eligible for duty drawback.
Foreign Trade Zone (FTZ) rules:
Covered products admitted to FTZs on or after the effective date must generally enter as privileged foreign status, locking in the applicable duty rate.
Interaction with other tariffs:
Goods subject to 9903.79.01 are not subject to many other Section 232, Section 301, reciprocal, or country-specific tariffs (including Brazil and India), but specific Chapter 99 exemption codes must be properly declared.
Strict filing and reporting requirements:
CBP mandates correct HTSUS sequencing, separate duty reporting for each applicable tariff line, and precise use of Chapter 98 and 99 provisions.