9903.82.02 Consolidated Metal 232: Rate, Scope, and Stacking

Key Points

• HTS 9903.82.02 imposes a 50 percent additional duty on articles of aluminum, steel, and copper, as well as derivative aluminum and steel articles, effective 2026-04-06 with no announced end date.
• The code covers goods classified in HTS Chapters 72, 73, 74, and 76, subject to the exclusions stated in headings 9903.82.14, 9903.85.67, and 9903.85.68.
• 9903.82.02 is a Chapter 99 overlay code: it rides alongside the underlying Chapter 1-97 classification on each entry line and stacks on top of any other applicable duties.
• The product and country scope rules for all four covered chapters took effect on 2026-04-06 and have no announced end date as of the facts date of August 17, 2026.
• Importers should confirm the current state of U.S. note 16 to Chapter 99 in the live HTSUS and check whether any exclusion heading applies before filing an entry under this code.

On this page

1. What 9903.82.02 covers and what program created it
2. Affected products and HTS chapter coverage
3. The 50 percent rate and its effective window
4. Exclusions: what 9903.82.02 does not reach
5. How 9903.82.02 stacks with other duties
6. How this code appears on a CBP entry
7. What importers should do
8. Key references

HTS 9903.82.02 is a Chapter 99 tariff code in the Consolidated Section 232 metals regime that imposes a 50 percent additional duty on articles of aluminum, steel, and copper, as well as derivative aluminum and steel articles, as described in U.S. note 16, subdivisions (c)(i) through (v), to Chapter 99. The code took effect on 2026-04-06 and applies to goods classified in HTS Chapters 72, 73, 74, and 76. Any importer, customs broker, or trade attorney processing entries of steel, aluminum, or copper mill products and downstream articles must evaluate this code on every shipment.

The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What 9903.82.02 covers and what program created it

The Consolidated Section 232 metals regime consolidated existing and expanded Section 232 national-security tariff actions covering steel, aluminum, and copper into the 9903.82 block of Chapter 99. The official heading text for 9903.82.02 reads:

Except as provided for in headings 9903.82.14, 9903.85.67 and 9903.85.68, articles of aluminum, of steel or of copper and derivative aluminum or steel articles, as provided for in subdivisions (c)(i)-(v) of U.S. note 16 to this subchapter.

The product scope is defined by U.S. note 16 to Chapter 99, subdivisions (c)(i) through (c)(v). Those subdivisions describe the specific categories of covered goods, including derivative articles. Importers should read note 16 in full in the live Harmonized Tariff Schedule at hts.usitc.gov, because the note controls scope and any updates flow through there first.

Affected products and HTS chapter coverage

As of August 17, 2026, the facts on file tie four HTS chapters to this code, all with an effective start of 2026-04-06 and no announced end date:

• Chapter 72 - Iron and steel (base metal mill products including ingots, slabs, bars, rods, wire, plate, sheet, strip, tubes, and pipes)
• Chapter 73 - Articles of iron or steel (fittings, flanges, fasteners, castings, structural shapes, containers, and similar fabricated articles)
• Chapter 74 - Copper and articles thereof (wrought copper, copper alloy products, wire, tubes, and fittings)
• Chapter 76 - Aluminum and articles thereof (wrought aluminum, aluminum alloy products, wire, tubes, profiles, and foil)

Coverage is not limited by country of origin: the code applies regardless of where the goods were produced, unless an exclusion heading or a specific U.S. note provision removes them. Confirm the applicable chapter heading for your specific product in the official HTSUS before filing.

The 50 percent rate and its effective window

The additional duty rate under 9903.82.02 is 50 percent ad valorem. It is calculated on the customs value of the imported merchandise, the same base used for the standard Column 1 duty. The rate took effect on 2026-04-06. No scheduled end date or step-down has been announced as of August 17, 2026. You can use the CustomsGenius duty calculator to model the landed cost impact for specific entries. For a broader look at how Chapter 99 overlay codes have evolved in 2026, see the 2026 tariff code overview.

Exclusions: what 9903.82.02 does not reach

The heading text explicitly carves out goods that qualify under three other headings:

• 9903.82.14 - review this heading in the HTSUS to determine whether any of your goods fall within its scope
• 9903.85.67 - similarly, check whether this heading's provisions apply to your product
• 9903.85.68 - check scope and country conditions that may redirect coverage

If your goods fall within any of those three headings, you do not report 9903.82.02 on the entry; you report the applicable exclusion or alternative heading instead. The distinction matters because the rate and legal basis differ. Confirm the current text of all three headings in the live HTSUS and with your broker before classifying.

How 9903.82.02 stacks with other duties

The 50 percent additional duty under 9903.82.02 is imposed in addition to all other applicable duties. On a typical entry line, the total duty burden will include:

• The standard Column 1 (MFN) duty rate from Chapters 72-76
• Any applicable Section 301 additional duties
• Any other Chapter 99 overlay duties that apply to the same goods
• The 50 percent 9903.82.02 additional duty

Each of these charges is computed separately on the entered value. There is no netting or offset between them. For entries involving goods from countries with their own Column 1 special rates, those rates still apply in column 1; the Chapter 99 overlays stack on top. Confirm stacking interactions with your broker and verify the current HTSUS for any duty-free treatment or partial exemptions that may affect the base on which the 50 percent applies.

How this code appears on a CBP entry

Chapter 99 codes like 9903.82.02 are reported as secondary HTS lines on CBP Form 7501 and in ACE. The entry will carry the primary classification from the goods' own chapter (72, 73, 74, or 76) on one line, and 9903.82.02 on an additional line linked to the same merchandise. Both lines are required. Omitting the Chapter 99 line is a filing error that can trigger a penalty, a CBP demand for additional duties, or a request for correction. CBP publishes guidance and CSMS messages on Chapter 99 reporting requirements at cbp.gov. Check the most current CSMS messages for any ACE-specific instructions on how to report the 9903.82 block codes.

The 50 percent is calculated on the entered value of the merchandise as declared on the entry. Customs valuation rules, including treatment of assists, royalties, and related-party transactions, apply in the normal way to establish that base. If your transactions involve related parties, see our articles on indirect payments and customs value and transfer pricing adjustments and customs value for guidance on getting that base right.

What importers should do

• Verify classification. Confirm that your goods fall within Chapters 72, 73, 74, or 76 and within the scope of U.S. note 16, subdivisions (c)(i)-(v), in the current HTSUS at hts.usitc.gov before reporting 9903.82.02.
• Check all three exclusion headings. Review headings 9903.82.14, 9903.85.67, and 9903.85.68 to determine whether your goods qualify for exclusion or alternative treatment before defaulting to the 50 percent rate.
• Report both lines in ACE. Ensure your Chapter 1-97 primary line and the 9903.82.02 secondary line are both filed correctly; check cbp.gov for the current CSMS instructions.
• Model the full duty stack. Calculate MFN duties, any Section 301 duties, and the 9903.82.02 50 percent together to get an accurate landed cost; the duty calculator can help.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS) - Official schedule including Chapter 99, heading 9903.82.02, and U.S. note 16 to Chapter 99
• U.S. Customs and Border Protection (CBP) - CSMS messages, ACE filing guidance, and Chapter 99 reporting instructions
• Federal Register - Federal Register notices establishing and implementing the Consolidated Section 232 metals regime
• White House - Presidential proclamations on Section 232 national-security tariff actions for steel, aluminum, and copper
• CustomsGenius 2026 Tariff Code Overview - Summary of major Chapter 99 overlay codes active in 2026
• Indirect Payment Customs Value: What Counts in the Price - Guidance on customs valuation for related-party transactions
• Transfer Pricing Adjustment Customs Value: What Importers Must Know - Guidance on transfer pricing and the dutiable value base