9903.81.87 (Ended): Section 232 Steel Derivatives Heading Explained

Key Points
- Heading 9903.81.87 ended on April 6, 2026, and it is no longer in force as of October 2026.
- While it applied, it carried a 25 percent additional duty on products of iron or steel in the tariff headings and subheadings enumerated in subdivision (j) of note 16 to the subchapter.
- The duty did not stop on April 6, 2026: Proclamation 11021 consolidated the Section 232 metal actions into the 9903.82 headings, and entries on or after that date file those consolidated headings instead.
- The end of the heading created no refund by itself, and Section 232 duties are not eligible for drawback.
- An importer who overpaid under this heading followed the ordinary post summary correction or protest path for the entry.
On this page
- What 9903.81.87 was and when it ended
- Products and scope while the heading applied
- Rate and effective windows
- The April 6, 2026 consolidation
- Entry treatment and stacking
- What importers should do
- Key references
9903.81.87 was the Chapter 99 heading for the Section 232 steel derivatives action, covering products of iron or steel in enumerated tariff headings, and it carried a 25 percent additional duty. It ended on April 6, 2026, when the Section 232 metal actions were consolidated into the 9903.82 headings. Importers whose entries touched this heading should treat it as history, but the duty itself moved rather than disappeared.
The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source. The facts here are current as of October 2026.
What 9903.81.87 was and when it ended
The official heading text read: "Except for derivative iron or steel products described in headings 9903.81.89, 9903.81.90 or 9903.81.91, products of iron or steel provided for in the tariff headings or subheadings enumerated in subdivision (j) of note 16 to this subchapter." It sat in the Section 232 Steel Derivatives program.
The heading was terminated at the April 6, 2026 consolidation of the Section 232 metal actions. The authority recorded for the termination is Proclamation 11021 (91 FR 18201), together with CBP CSMS message 68253075. You can check the heading's current status on the official HTS site.
Products and scope while the heading applied
The heading did not name products itself. It pointed to the headings and subheadings enumerated in subdivision (j) of note 16 to the subchapter, and it carved out the derivative products described in 9903.81.89, 9903.81.90 and 9903.81.91. Those three sibling headings are named in the heading text, and a product described there was not reported under 9903.81.87. For what each sibling covered, check the HTSUS.
The scope data for this code lists 78 rules in total, and all 78 ended. None are in force now. The first 40 rules shown fall into two windows:
- March 12, 2025 through June 4, 2025: 39 rules, covering headings 7204-series style steel lines as listed, specifically headings 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7213, 7214, 7215, 7217, 7218, 7219, 7220, 7221, 7222, 7223, 7224, 7225, 7226, 7227, 7228, 7229, 7304, 7305 and 7306, and subheadings 730110, 730210, 730240, 730290, 721610, 721621, 721622, 721631, 721632, 721633, 721640, 721650 and 721699.
- June 4, 2025 through April 6, 2026: heading 7304, with the country exclusion GB.
The facts show only the first 40 of the 78 rules. Do not assume the remaining 38 match the pattern above, and confirm any specific line against the HTSUS before relying on it for a past entry.
Rate and effective windows
The rate on this heading was a 25 percent additional duty. It applied within the scope windows above: for the lines shown, from March 12, 2025, and for heading 7304 excluding GB, from June 4, 2025 through April 6, 2026. The facts do not carry a rate that differed by window, so confirm any other rate question for a past entry in the HTSUS or with your broker.
The GB exclusion
The June 4, 2025 rule for heading 7304 carried the country exclusion GB. Goods of that origin did not fall under this heading for that window. The facts say nothing further about how GB goods were treated, so confirm that treatment in the current HTSUS or with a broker.
The April 6, 2026 consolidation
Proclamation 11021 consolidated the Section 232 metal actions into the 9903.82 headings. For importers, the practical effect was a change of reporting line, not an end of duty:
- Entries on or after April 6, 2026 file the consolidated 9903.82 headings instead of 9903.81.87.
- The facts do not name a specific successor heading for 9903.81.87, so find the correct 9903.82 line for your product in the current HTSUS rather than assuming one.
- Entries from the period before the consolidation stay tied to the heading and rate that applied then.
A related ended Section 232 heading is covered in 9903.78.02 (Ended): Copper 232 Non-Duty Split Filing Heading, and our 2026 tariff code overview places these changes in wider context.
Entry treatment and stacking
A Chapter 99 heading like this one was reported alongside the regular chapter 1-97 line for the goods, so a covered steel product showed its ordinary classification and the 9903.81.87 line together. The facts block does not say how this duty stacked with other tariff programs, and it does not list other duties that applied to the same goods. Confirm stacking for any past entry in the HTSUS or with a broker.
What importers should do
- Audit past entries: pull entries filed under 9903.81.87 and check that product, entry date and country of origin matched the scope windows above, including the GB exclusion for heading 7304.
- Update filing logic: make sure entries on or after April 6, 2026 use the consolidated 9903.82 headings, and verify the exact line in the current HTSUS.
- Do not expect a refund from the termination: the end of this heading created no refund by itself, because the Section 232 duty moved to the consolidated headings rather than ending. Section 232 duties are also not eligible for drawback, so a drawback claim is not an alternative (see our drawback overview).
- Refund path for an overpayment: an importer who overpaid under this heading followed the ordinary post summary correction or protest path for the entry. The IEEPA refund process does not apply to Section 232 duty.
Key references
- Federal Register: home of Proclamation 11021 (91 FR 18201), which consolidated the Section 232 metal actions into the 9903.82 headings.
- U.S. Customs and Border Protection: CSMS message 68253075 on the consolidation, and CBP filing guidance.
- Harmonized Tariff Schedule: the official text of Chapter 99, including note 16 and the 9903.81 and 9903.82 headings.
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