9903.82.04 Consolidated Metal 232: Rate, Scope, and Stacking for UK Imports

Key Points

• HTS code 9903.82.04 applies a 25 percent additional Section 232 duty on articles of aluminum or steel, and derivative aluminum or steel articles, that are the product of the United Kingdom.
• Coverage spans goods classified in Chapters 72, 73, and 76 of the HTSUS when imported from the United Kingdom.
• The duty took effect on 2026-04-06 and has no announced end date as of the facts date of August 18, 2026.
• 9903.82.04 is a Chapter 99 overlay code: it rides alongside the underlying Chapter 72, 73, or 76 classification and stacks on top of the regular column 1 duty and any other applicable tariffs.
• Scope details are governed by subdivisions (c)(i) through (iv) and (d) of U.S. Note 16 to Subchapter III of Chapter 99; confirm the current text at hts.usitc.gov before filing.

On this page

1. What 9903.82.04 covers and which program created it
2. Affected products and HTSUS chapters
3. The 25 percent rate and its effective window
4. How 9903.82.04 stacks with other duties
5. How the code appears on a customs entry
6. What importers should do
7. Key references

HTS 9903.82.04 imposes a 25 percent additional duty on articles of aluminum, articles of steel, and derivative aluminum or steel articles that are the product of the United Kingdom. The code falls within the consolidated Section 232 metals regime under the 9903.82 block and has been in effect since 2026-04-06. Any importer bringing in UK-origin goods classifiable in Chapters 72, 73, or 76 must report this code on each affected entry line.

The links in this article go to the primary documents: the official HTSUS schedule, CBP guidance pages, and authoritative government sources. Read the source.

What 9903.82.04 covers and which program created it

9903.82.04 is part of the consolidated metals Section 232 regime, which reorganized and unified steel and aluminum trade-remedy duties under the 9903.82 block of Chapter 99, effective 2026-04-06. The official heading text reads:

Articles of aluminum or of steel and derivative aluminum or steel articles the product of the United Kingdom, as provided for in subdivisions (c)(i)-(iv) and (d) of U.S. note 16 to this subchapter.

The scope is defined by U.S. Note 16 to Subchapter III of Chapter 99. Subdivisions (c)(i) through (c)(iv) describe the product categories, and subdivision (d) covers derivative articles. If a UK-origin good falls within those subdivisions and is classifiable in Chapter 72 (iron and steel), Chapter 73 (articles of iron or steel), or Chapter 76 (aluminum and articles thereof), 9903.82.04 applies. Confirm the current note language at hts.usitc.gov, as U.S. notes can be updated by proclamation.

For context on how this code relates to the broader 9903.82 block, see our article on 9903.82.02 Consolidated Metal 232: Rate, Scope, and Stacking and 9903.82.01 Explained: The Consolidated Metal 232 Zero-Duty Exemption.

Affected products and HTSUS chapters

The three chapter-level scopes confirmed in the facts block are:

• Chapter 72 (iron and steel), United Kingdom, 2026-04-06 onward, no announced end date.
• Chapter 73 (articles of iron or steel), United Kingdom, 2026-04-06 onward, no announced end date.
• Chapter 76 (aluminum and articles thereof), United Kingdom, 2026-04-06 onward, no announced end date.

Chapter 72 covers primary and semi-finished steel mill products such as hot-rolled and cold-rolled coil, plate, sheet, and wire rod. Chapter 73 covers downstream fabricated steel articles: tubes and pipes, fittings, fasteners, chains, stranded wire, and structural shapes. Chapter 76 covers primary aluminum, alloy ingot, aluminum foil, aluminum wire, and fabricated aluminum structures. The duty applies only to goods that are the product of the United Kingdom. Country-of-origin rules under 19 C.F.R. Part 102 or the substantial-transformation test govern origin determination; confirm the applicable standard with your broker or at cbp.gov.

Not every line in Chapters 72, 73, and 76 will necessarily fall within subdivisions (c)(i)-(iv) and (d) of U.S. Note 16. Verify each specific 8- or 10-digit classification against the note text before filing.

The 25 percent rate and its effective window

The additional duty rate under 9903.82.04 is 25 percent ad valorem, applied on top of the customs value of the imported merchandise. This rate became effective on 2026-04-06. As of August 18, 2026, no end date has been announced. The rate applies to entries with a date of importation on or after 2026-04-06.

Because the facts block lists no country-specific quota, exclusion process, or alternative rate for the United Kingdom under this code, importers should not assume any reduced rate or quota-based relief is available. If an exclusion or modification is published after the facts date, it will be reflected in a new or amended HTS heading. Check hts.usitc.gov and federalregister.gov for updates.

How 9903.82.04 stacks with other duties

9903.82.04 is an additive duty. It stacks on top of:

• Column 1 general (MFN) duty under the underlying Chapter 72, 73, or 76 classification.
• Any other applicable Section 232 or Section 301 overlay duties reported on the same entry line under their own 9903.xx.xx codes.
• Antidumping or countervailing duties if a separate ADD/CVD order covers the merchandise.

The 25 percent is calculated on the entered value (or appraised value, if different). Importers who import UK-origin steel or aluminum that may also be subject to other trade-remedy orders should model the total landed duty burden across all applicable codes before committing to a price. Our duty calculator can assist with multi-layer stacking scenarios.

Because dutiable value directly determines the 25 percent charge, strategies that lawfully reduce the declared value, such as first-sale valuation, can have a meaningful impact on the duty bill. See First Sale Customs Valuation: How to Lower Dutiable Value Legally for a practical explanation of that approach.

How the code appears on a customs entry

Chapter 99 codes are overlay classifications: they do not replace the underlying chapter 1-97 classification. On a CBP Form 7501 or ACE entry summary, you will see two lines for the same physical goods:

• The primary classification, for example a 10-digit Chapter 72, 73, or 76 HTS number, reporting the column 1 duty.
• A second line for 9903.82.04, reporting the 25 percent additional duty calculated on the same entered value.

Both lines must reference the same entered value. Failing to include the 9903.82.04 line on a qualifying entry is an underpayment of duties and may require a post-entry amendment or a prior disclosure filing. CBP's CSMS system carries periodic guidance on Chapter 99 overlay entry procedures; consult cbp.gov for the latest CSMS messages.

The 2026 tariff code overview on this site provides broader context on how the 2026 Chapter 99 landscape is organized.

What importers should do

• Verify origin documentation. Confirm that your UK suppliers can provide adequate country-of-origin evidence, such as mill certificates and declarations, because origin is the threshold question for whether 9903.82.04 applies at all.
• Audit open and upcoming entries. For any UK-origin Chapter 72, 73, or 76 goods entered on or after 2026-04-06 without 9903.82.04 reported, assess whether a post-entry amendment or protest is needed; consult cbp.gov for the applicable procedures.
• Model total landed costs. Stack 9903.82.04 against the column 1 rate and any ADD/CVD or other Section 232 codes using your entry software or the duty calculator to get an accurate duty bill before the goods arrive.
• Monitor the Federal Register. Because no end date has been announced, watch federalregister.gov and hts.usitc.gov for any proclamations, exclusions, or modifications that could change the rate or scope after August 18, 2026.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov) -- Official HTSUS text including U.S. Note 16 to Subchapter III of Chapter 99 and the 9903.82.04 heading.
• U.S. Customs and Border Protection (cbp.gov) -- CBP entry guidance, CSMS messages, and origin-determination resources.
• Federal Register (federalregister.gov) -- Proclamations and Federal Register notices establishing and modifying the consolidated Section 232 metals regime.
• White House Proclamations (whitehouse.gov) -- Executive actions authorizing Section 232 duties on steel, aluminum, and derivative articles.
• 19 U.S.C. Section 1862 (law.cornell.edu) -- The statutory authority (Trade Expansion Act, Section 232) under which these duties are imposed.
• 9903.82.02 Consolidated Metal 232: Rate, Scope, and Stacking -- Related code in the same 9903.82 block.
• First Sale Customs Valuation: How to Lower Dutiable Value Legally -- Practical guidance on reducing the dutiable value base to which the 25 percent applies.