On February 10, 2025, President Donald Trump announced 25% ad valorem tariffs for steel articles, aluminum articles, and steel and aluminum derivatives (i.e., “downstream” articles) that will enter into force on March 12, 2025. These tariff actions use the initial Section 232 January 2018 reports and findings issued by the Department of Commerce (see Steel Report and Aluminum Report) and provide updated statistics to: (i) increase the tariffs to 25% for all covered products, (ii) eliminate all country and general exclusions, (iii) prohibit new product exclusions requests, and (iv) terminate currently-in-force product exclusions as of their end date or when quotas are reached.
These actions have been implemented pursuant to Section 232 of the Trade Expansion Act of 1962 that authorizes the President to impose import restrictions on goods based upon a determination of threat to U.S. national security. As noted, during the previous Trump administration, the United States initially imposed section 232 tariffs of 25% on imported steel, and 10% on imported aluminum (see Thompson Hine Update of June 1, 2018). In subsequent years and after ongoing negotiations with impacted countries, the Office of the U.S. Trade Representative (USTR) under President Trump modified, removed, reimplemented these steel and aluminum tariffs; imposed tariff-rate quotas for certain countries; and also imposed new Section 232 tariffs on certain derivatives of steel and aluminum products. More recently, under the Biden Administration, in July 2024, the United States and Mexico announced measures designed to protect the North American steel and aluminum markets from unfair trade, duty evasion, and transshipment.
Under the February 10, 2025 tariff actions, the updated lists of steel and aluminum products that will be subject to tariffs will be identified in forthcoming Federal Register Notices, but the Presidential Proclamations make clear that all products currently subject to Section 232 tariffs will continue to be included and will now apply regardless of country of origin(i.e., no countries will be exempt). Thus, after determining that “alternative agreements” previously reached with Argentina, Australia, Brazil, Canada, Mexico, European Union (EU) countries, Japan, South Korea, Ukraine, and the United Kingdom, have “failed to provide effective, long-term alternative means to address these countries’ contribution to the threatened impairment to the national security by restraining steel articles exports to the United States” all previous provisions related to imports of steel, aluminum or derivatives thereof from these countries are ineffective as of March 12, 2025.
New steel and aluminum derivative articles will be added to these updated tariff lists, including fabricated structural steel and prestressed concrete steel strand. Additionally, the Department of Commerce will establish a new process for U.S. steel and aluminum mills and derivative producers to identify new derivative products to be added to the tariff lists on an ongoing basis. Importers of steel and aluminum derivatives will be required to provide Customs and Border Protection (CBP) with any information necessary to identify content used in manufacturing the derivative articles, and CBP will prioritize inspection of steel and aluminum articles and derivatives, and has been directed to assess monetary penalties in the maximum amount permitted for duty evasion, including no longer considering mitigating factors. Further, no drawback shall be available with respect to the duties imposed.
Importantly, these 25% duties on steel and aluminum articles and their derivatives are in addition to (i.e., cumulative) with the 25% tariffs announced last week against Canada, Mexico and China. See Thompson Hine Update of February 3, 2025, announcing Tariffs on Canada, Mexico and China Under the IEEPA (with tariffs on Mexico and Canada suspended until March 4, 2025).
Further details below offer additional information on the Proclamation Adjusting Imports of Steel into the United States, the Proclamation Adjusting Imports of Aluminum into the United States, and Fact Sheet: President Donald J. Trump Restores Section 232 Tariffs, and the previous Section 232 Proclamations and actions regarding steel and aluminum.
Please note that formal Federal Register Notices have not yet been published. These Notices will provide Annexes I and II for each Proclamation that will detail the list of in-scope steel or aluminum articles and derivatives now subject to the tariffs.
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Based on the available information, the combined effect of the Steel and Aluminum Proclamations is as follows:
All Country Exclusions Eliminated: All country-specific alternative arrangements (aka country exclusions, voluntary restraints, quantitative limitations, etc.) for steel or aluminum articles and steel or aluminum derivatives including those from Argentina, Australia, Brazil, Canada, Japan, Mexico, South Korea, member countries of the European Union, and the United Kingdom have been eliminated. The special alternative arrangements for steel articles and steel derivatives from Ukraine likewise have been eliminated. All prior customs entries subject to the Section 232 tariffs have been “grandfathered in” so there likely will not be retroactive duty issued beyond customary liquidation.
Steel Articles: All steel articles presently designated in heading 9903, in subchapter III of Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS), and covered by Proclamations, are now subject to 25% duties regardless of country of origin.
In contrast to the provisions regarding derivative products, the provisions detailing “steel articles” do not include any new steel articles than previously covered (except for the elimination of country exclusions). There is reference to “all” steel articles; however, “steel articles” is a defined term referring to the Annexes and no provision of the relevant Proclamation identifies a new steel article (or HTSUS Code) to be subject to tariffs . Annexes I and II will need to be reviewed once issued to ensure that new steel articles (via new HTSUS codes or product descriptions) have not been added.
Steel Derivatives: All steel derivatives that presently are designated in heading 9903, in subchapter III of Chapter 99 of the HTSUS, and included in prior proclamations and Annexes I and II, are now subject to 25% duties regardless of country of origin, except steel derivatives processed in another country that are “melted and poured” in the United States.
- Additional steel derivatives will be added in a forthcoming Annexes I and II. The relevant Proclamation identifies fabricated structural steel, prestressed concrete strand, and “others” as potential new steel derivative articles subject to duties.
The new Proclamation also orders the Secretary of Commerce to establish a process within ninety (90) days whereby steel article and steel derivative producers may identify imports of a steel derivative article that threatens the national security of the United States or “otherwise impairs the objectives” of the Section 232 actions so that such derivatives may be included in subsequent versions of Annexes I or II. There will be a 60 day review period to make a determination as to inclusion on the Annexes.
Aluminum Articles: All aluminum articles that presently are designated in heading 9903, in subchapter III of Chapter 99 of the HTSUS, and covered by prior Proclamations, are now subject to duties of 25% (increased from 10%) regardless of country of origin. As with the steel articles, the new Proclamation does not expressly add any new aluminum articles via HTSUS codes or product descriptions, however, review of the revised Annexes, once issued, is warranted.
Aluminum Derivatives: All aluminum derivatives that presently are designated in heading 9903, in subchapter III of Chapter 99 of the HTSUS, and covered by prior Proclamations, are now subject to 25% duties (increased from 10%) regardless of country of origin, except aluminum derivatives processed in another country (excluding Russia), that are “smelted and cast” in the United States.
- Similar to steel derivatives, additional aluminum derivatives will be added in a forthcoming Annexes I and II.The duties will only be imposed on the actual aluminum content of any aluminum derivative that is not a product of Chapter 76 of the HTSUS.
- The new Proclamation also includes the same instructions and timelines for the Secretary of Commerce to establish a process for submitting new aluminum derivative products.
Russia: Any aluminum articles or derivatives of aluminum that use smelt or cast primary aluminum (defined as any new metal that is produced from alumina (or aluminum oxide) by the electrolytic Hall-Heroult process) from Russia are subject to the 200% duties previously imposed.
All Product and General Exclusions Eliminated: All general exclusions for entire tariff lines for steel articles, aluminum articles, and steel and aluminum derivatives in Section 232 actions are terminated as of March 12, 2025. All product-specific exclusions issued by the Department of Commerce for steel articles, aluminum articles, and steel and aluminum derivatives will be terminated at the end date provided in each specific exclusion notification or the date that any quantitative limit (i.e., “quota”) is reached, whichever is earlier. As a result, current exclusions remain in force until their termination date, however, importers must monitor any quantitative limits for that foreign country’s imports into the United States. The Department of Commerce’s Bureau of Industry and Security (BIS) issued a notice on February 10, 2025 advising that it is no longer processing Section 232 exclusion requests, that pending requests should be assumed void, and that it would no longer accept requests for product exclusions.
Foreign Trade Zones; Drawback: Steel or aluminum articles and their derivatives, including those that may appear on the revised Annexes I and II, that enter foreign trade zones (FTZs), must do so under “privileged foreign status” (unless the articles have domestic status) and will be subject upon entry for consumption to any ad valorem rates of duty related to the classification under the applicable HTSUS subheading. No duty drawback will be available for these Section 232 tariffs.
Reporting and Enforcement: All steel and aluminum articles and derivatives need to identify country of origin using the “melted and poured” or “smelted and cast” standard. For illustration, according to CBP, “[c]ountry of melt and pour refers to the original location where the raw steel is first produced in a steel-making furnace in a liquid state and then poured into its first solid shape. The first solid state can take the form of either a semi-finished product (slab, billets, or ingots) or a finished steel mill product. The location of melt and pour is customarily identified on mill test certificates generated at each stage of the production process and maintained in the ordinary course of business. For imports of certain steel articles from all countries, when reporting the country of melt and pour, the International Organization for Standardization (ISO) country code where steel was originally melted and poured is mandatory.”
CBP will be issuing guidance regarding the reporting requirements for steel and aluminum derivatives, which previously only applied to Mexico.
CBP has been instructed by President Trump to prioritize review of classifications of the steel and aluminum articles and derivatives. If a misclassification is discovered, CBP is instructed to apply maximum monetary penalties without consideration of any mitigating factors.