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Tariffs, Duties and Customs

Section 232 tariffs

Since 6 April 2026, Section 232 steel, aluminum and most copper duties are 50% on the full customs value of covered goods.

What Section 232 tariffs are

Section 232 tariffs are national-security duties imposed by presidential proclamation under Section 232 of the Trade Expansion Act of 1962 (19 U.S.C. §1862), after the Commerce Department finds that imports of a product threaten to impair US national security. As of October 2026 they cover steel, aluminum and copper and their derivatives, autos and parts, trucks and buses, timber and some furniture, semiconductors, patented pharmaceuticals and certain drones, and they apply to Chinese goods at the full rate with no China-specific reduction.

The process differs from Section 301. Commerce's Bureau of Industry and Security investigates and reports within a statutory 270 days; the President then may "adjust imports" by proclamation, with no statutory cap on the rate. Each proclamation defines its product scope by HTS lists in annexes, and CBP implements the duty as Chapter 99 headings, the part of the Harmonized Tariff Schedule that holds additional duties. Section 232 duties apply to every country of origin, which is why trade deals have produced lower rates for some partners. China is not one of them; the 15% caps in several actions apply only to listed partners.

Section 232 duties were not affected by the Supreme Court's 20 February 2026 IEEPA ruling and are not refundable under it. Rates below are from HTSUS 2026 Revision 22, Chapter 99, and the proclamations named; they change by proclamation, and a licensed customs broker should confirm the heading for any specific entry.

Section 232 rates on Chinese goods as of October 2026

ProductRateHTS headingInstrument
Steel, aluminum, most copper articles and listed derivatives (Annex I-A)50% on full value9903.82.02Proclamation 11021, effective 6 Apr 2026
Copper articles and certain derivatives (Annex I-B)25%9903.82.xxProclamation 11021
Listed derivatives (Annex III), to 31 Dec 2027Top-up so MFN + 232 = 15%9903.82.xxProclamation 11021
Listed aluminum and steel articles (Annex I-C), to 31 Dec 202725%9903.82.xxProclamation 11032, effective 8 Jun 2026
Passenger vehicles and light trucks25%9903.94.01Proclamation 10908, from 3 Apr 2025
Auto parts25%9903.94.05Proclamation 10908, from 3 May 2025
Medium- and heavy-duty trucks and parts; buses25%; 10%9903.74.01, .08, .09; 9903.74.02Proclamation 10984 of 17 Oct 2025
Softwood timber and lumber10%9903.76.01Proclamation 10976 of 29 Sep 2025
Upholstered wooden furniture; kitchen cabinets and vanities25%9903.76.02; 9903.76.03Proclamation 10976, amended by Proclamation 11000
Semiconductor articles25%, with end-use exemptions9903.79.01HTS note 39
Patented pharmaceuticals100% (generics excluded)9903.04.60HTS note 40

Two entries need context. The semiconductor duty has "no change" (0%) end-use headings (9903.79.03–.09) for articles for US data centers, repairs and replacement, R&D, startups, non-data-center consumer electronics and civil industrial uses, and US public-sector use. The pharmaceutical duty applied to listed companies' imports from 12:01 a.m. ET 29 September 2026 (9903.04.61), and excludes generics, products made with US active ingredients, and R&D and clinical-trial uses. The proclamations behind the semiconductor and pharmaceutical headings were not identified in the sources for this page, so the table cites the HTS notes.

HTS note 43 also carries a 100% duty on unmanned aircraft, docking stations and certain parts (9903.08.21–.22), with a 15% all-in rate for systems with allied content. Whether that duty is a Section 232 action, and its instrument and date, have not been confirmed from a primary source.

The metals regime since April 2026

Steel and aluminum duties began with Proclamations 9704 and 9705 of 8 March 2018. Proclamations 10895 and 10896 of 10 February 2025 raised the rates and removed exemptions; Proclamation 10947 of 3 June 2025 raised them again; and Proclamation 10962 imposed 50% on semi-finished copper and intensive copper derivatives from 1 August 2025. A Commerce inclusions process added downstream products. On 18 August 2025 it added 407 HTS codes, including injection molds for rubber or plastics (8480.71.8045) and blow molds (8480.79.9010).

Proclamation 11021 (2 April 2026, 91 FR 18201), effective 12:01 a.m. EDT 6 April 2026, restructured the regime:

  • Full value. Duties apply "to the full customs value of the imported product, regardless of metal content." Before April 2026, many derivatives paid only on the value of their metal.
  • Annex rates. Annex I-A goods 50%; Annex I-B goods 25%; Annex III derivatives a top-up to 15% combined with MFN (zero if MFN is already 15% or more) until 31 December 2027, or 25% for countries without normal trade relations. China has normal trade relations, so the 15% combined rate applies to its Annex III goods. Goods made entirely of US-melted or US-smelted metal pay 10%. Annex II products left Section 232.
  • Inclusions ended. The derivative inclusions process was terminated in favor of rolling additions by Commerce and USTR. The molds added in August 2025 now fall under Annex III.

Proclamation 11032 (1 June 2026, 91 FR 34085), effective 8 June 2026, added Annex I-C aluminum and steel articles at 25% until 31 December 2027, reverting to Proclamation 11021 rates from 1 January 2028, and deemed metal "US metal" at 85% or more by weight. Proclamation 11045 (91 FR 46635, 23 July 2026) modified the regime again.

In the HTS, the metals headings 9903.82.02–9903.82.26 are mutually exclusive: an article takes exactly one. For articles outside Chapters 72, 73, 74 and 76, the metals duty applies only where the listed metal is at least 15% of the article's weight; below that, heading 9903.82.03 reports no Section 232 duty (HTS note 16). Household goods such as appliances, cookware, furniture parts and fasteners can be derivatives, which is where importers most often miss the duty.

How Section 232 interacts with other China duties

  • Forced-labor Section 301. Section 232 goods are exempt from the 12.5% forced-labor duty that took effect on 24 July 2026 (heading 9903.05.90, HTS note 52(f)). They were also exempt from the 10% Section 122 surcharge of February–July 2026.
  • China Section 301 lists. The 232 notes (for example, notes 37 and 39) state that other subchapter III and IV duties "shall be imposed in addition," so the 25% or 7.5% list duty and any four-year-review rate generally still apply. A Chinese electric vehicle carries the 100% Section 301 duty and the 25% Section 232 auto duty on top of MFN. Confirm per product.
  • Antidumping and countervailing duties stack on top.
  • Preference claims and FTA claims do not remove Section 232 duties (HTS note 16(b)).
  • Overlapping 232 actions. Semiconductor articles under 9903.79.01 are not additionally subject to the auto, truck and metals duties.
  • Drawback and FTZs. The auto duties allow no drawback, and goods admitted to a foreign-trade zone must take privileged foreign status (Proclamation 10908).

Where the sources disagree: furniture and cabinets

China Briefing (24 July 2026) lists upholstered furniture at 30% and kitchen cabinets and vanities at 50% from 1 January 2026. HTSUS 2026 Revision 22 shows 25% for both. The difference is explained by Proclamation 11000 of 31 December 2025 (91 FR 1039), which deferred the scheduled increases to 30% and 50% from 1 January 2026 to 1 January 2027. As of October 2026 the rate in force is 25% for both categories, and the higher rates are scheduled for 1 January 2027 unless amended again. Verify on the date of entry.

Pending Section 232 actions

  • Polysilicon. Proclamation 11052 (91 FR 51975, 11 August 2026) imposes an additional 15% on polysilicon and its derivatives, together with minimum import prices for polysilicon, ingots and wafers, cells and modules, effective 4 December 2026. Reduced rates for listed partners do not include China.
  • Robotics, industrial machinery and medical goods. Investigations opened in September 2025 (90 FR 46382 and 90 FR 46383) had no tariff rate as of 30 September 2026, according to a Congressional Research Service fact sheet. A proclamation of 28 October 2026 has been reported to defer machinery tariffs in favor of negotiations; its terms were not confirmed for this page.
  • Scheduled changes. Furniture and cabinet increases on 1 January 2027; the end of the Annex III and Annex I-C transitional rates on 31 December 2027.

The errors that cost importers money under Section 232 are consistent: assuming the Supreme Court ruling touched it, assessing metals duty on metal content after 6 April 2026, missing that an everyday product is a metals derivative, assuming China gets an ally's 15% cap, and relying on a supplier's six-digit HS code when scope is set at the US 10-digit line.

Frequently asked questions

What are Section 232 tariffs?

They are national-security tariffs imposed by presidential proclamation under 19 U.S.C. §1862 after a Commerce Department investigation. They target specific products from all countries rather than one country. As of October 2026 they cover metals and derivatives, autos and parts, trucks, timber and some furniture, semiconductors, patented pharmaceuticals and other listed goods.

What is the steel and aluminum tariff on Chinese products?

As of October 2026, under Proclamation 11021 (effective 6 April 2026), covered steel, aluminum and most copper articles in Annex I-A pay 50% on their full customs value. Annex I-B copper items pay 25%, and Annex III derivatives pay a top-up to a 15% combined rate with MFN through 2027. Proclamation 11032 added a 25% Annex I-C category.

Do Section 232 and Section 301 tariffs stack on Chinese goods?

Generally yes. The Section 232 notes state that other Chapter 99 duties are imposed in addition, so China's Section 301 list duties and four-year-review rates usually apply on top. The exception is the 12.5% forced-labor Section 301 duty, which exempts Section 232 goods. Antidumping and countervailing duties stack as well. Confirm each product line.

Are furniture and cabinets from China subject to Section 232?

Yes. As of October 2026, upholstered wooden furniture and kitchen cabinets and vanities pay 25% under Proclamation 10976, and softwood lumber pays 10%. Proclamation 11000 deferred scheduled increases to 30% for upholstered furniture and 50% for cabinets and vanities until 1 January 2027. Some secondary sources still show the higher rates as current.

Are Chinese cars and auto parts subject to Section 232?

Yes. Passenger vehicles and light trucks have paid 25% since 3 April 2025 and auto parts 25% since 3 May 2025, under Proclamation 10908. For Chinese electric vehicles that sits on top of the 100% Section 301 four-year-review duty and the MFN rate. The auto duties allow no drawback.

Did the Supreme Court ruling affect Section 232 tariffs?

No. The 20 February 2026 decision held only that IEEPA does not authorize tariffs. Section 232 rests on the Trade Expansion Act of 1962, and its duties continue to apply. They are not included in the IEEPA refund process run through CBP's CAPE function.

Sources

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