CBP就第232條金屬關稅稅則代碼及Tata Steel UK規定發布技術性修正
CBP 英文原標題： GUIDANCE: Technical Corrections to Section 232 Duties on Imports of Aluminum, Steel, and Copper
此訊息發布於 2026年5月6日。之後的 CSMS 訊息可能已變更其內容。 查看最新貿易新聞
CBP 宣布了什麼？
CBP宣布對依據第11021號公告（Proclamation 11021）所訂第232條鋁、鋼鐵及銅關稅所建立的HTSUS稅則代碼進行技術性修正。CBP新增稅則子目9903.82.01，適用於不含鋁、鋼鐵或銅之涵蓋商品，額外關稅稅率為0%，並追溯適用至2026年4月6日。CBP同時澄清，由Tata Steel UK生產、熔鑄申報地為荷蘭的英國原產鋼鐵，可繼續適用稅則號9903.82.04及9903.82.05項下較低的英國鋼鐵稅率，並可計入95%熔鑄門檻，此適用期限至2028年1月1日。
Allied 的立場是什麼？
當時，此修正影響2026年4月6日（含）起申報之鋼鐵、鋁或銅製品及其衍生品的報單，包括在修正公告前已申報之報單。之後發布的CSMS訊息，包括與Learning Resources案裁定及IEEPA關稅終止相關之變動，可能已改變第232條關稅目前的適用方式。若客戶的報單涉及此次修正，或涉及Tata Steel UK熔鑄規定，應請我們檢視其個別報單。
一般資訊，並非法律意見。
CBP 訊息的英文原文說了什麼？
The purpose of this message is to provide guidance regarding the technical corrections to Annex IV of Presidential Proclamation 11021, “Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United States.”
BACKGROUND
On April 2, 2026, the President issued Proclamation 11021, “Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United States (https://www.whitehouse.gov/presidential-actions/2026/04/strengthening-actions-taken-to-adjust-imports-of-aluminum-steel-and-copper-into-the-united-states/),” under Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862). This proclamation imposes 10-50% additional duties on the full customs value of certain imports of steel, aluminum, copper articles (metal articles) and their derivatives from all countries, effective April 6, 2026. See 91 FR 18201 (https://www.federalregister.gov/documents/2026/04/09/2026-06960/strengthening-actions-taken-to-adjust-imports-of-aluminum-steel-and-copper-into-the-united-states) and CSMS 68253075 (https://content.govdelivery.com/bulletins/gd/USDHSCBP-4117593?wgt_ref=USDHSCBP_WIDGET_2).
On April 29, 2026, the Secretary of Commerce published “Notice of Technical Corrections to the Harmonized Tariff Schedule of the United States for (https://www.federalregister.gov/public-inspection/2026-08297/harmonized-tariff-schedule-of-the-united-states-for-duties-imposed-by-presidential-proclamation)
Duties Imposed by Presidential Proclamation 11021 (https://www.federalregister.gov/public-inspection/2026-08297/harmonized-tariff-schedule-of-the-united-states-for-duties-imposed-by-presidential-proclamation).” See 91 FR 23056 (https://www.federalregister.gov/documents/2026/04/29/2026-08297/notice-of-technical-corrections-to-the-harmonized-tariff-schedule-of-the-united-states-for-duties).
New Harmonized Tariff Schedule of the United States (HTSUS) classification 9903.82.01 established by this Notice is already effective in the Automated Commercial Environment (ACE). The ACE functionality for the acceptance of goods with a melt and pour country of the Netherlands under Headings 9903.82.04 and 9903.82.05 will be available on May 7, 2026.
GUIDANCE
This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) subject to Section 232 duties on imports of aluminum, steel, and copper.
The two changes listed below are retroactive with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on April 6, 2026.
1. The first change modifies the HTSUS creating new subheading:
9903.82.01: Articles provided for in subdivision (c) of U.S. note 16 to this subchapter that do not contain any aluminum, steel, or copper.
0% additional ad valorem rate of duty
2. This notice clarifies that U.K.-origin steel articles made by Tata Steel UK for which the reported country of melt and pour is the Netherlands can continue to be imported under the lower section 232 steel tariff rate for U.K.-origin steel and may be declared under Heading 9903.82.04 until January 1, 2028. Additionally, U.K.-origin steel articles made by Tata Steel UK for which the reported country of melt and pour is the Netherlands may also count toward the 95 percent of steel melted and poured under note 16(d) of the HTSUS (with respect to products under Headings 9903.82.04 and 9903.82.05) until January 1, 2028.
Refer to the attachment for the Chapter 1 to 97 HTSUS classifications which correspond to HTSUS classification 9903.82.01, and the other Chapter 99 headings established by Proclamation 11021.
For questions regarding Section 232 entry filing, contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov (mailto:TradeRemedy@cbp.dhs.gov).
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
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