9903.82.05 UK Derivative Metals 232: Rate, Scope, and Stacking

Key Points

• HTS 9903.82.05 imposes a 15 percent additional duty on derivative aluminum or steel articles that are the product of the United Kingdom, effective April 6, 2026, with no announced end date.
• The code falls under the Consolidated Section 232 metals regime, governed by Proclamation 11021 and the USITC Revision 12 provision text, with product scope defined in U.S. Note 16, subdivisions (c)(vi)-(vii) and (d) to Chapter 99.
• Coverage spans 295 derivative product subheadings sourced from the United Kingdom, ranging from bearings and gearboxes to washing machines, motor vehicles, and prefabricated buildings.
• 9903.82.05 rides alongside the regular Chapter 1-97 classification on each entry line; both the base-chapter subheading and this Chapter 99 code must appear on the entry summary.
• No exclusion process or quota offset is described in the facts available as of August 18, 2026; confirm current exclusion availability in the HTSUS or with your broker.

On this page

1. What 9903.82.05 covers and the program behind it
2. The 15 percent rate and its effective window
3. Affected products and HTS subheading scope
4. Country scope: United Kingdom only
5. How 9903.82.05 stacks with other duties
6. How this code appears on a CBP entry
7. What importers should do
8. Key references

9903.82.05 is a Chapter 99 tariff code that adds a 15 percent duty to derivative aluminum or steel articles imported from the United Kingdom, effective April 6, 2026. It sits inside the Consolidated Section 232 metals block (the 9903.82 series) and applies to a list of 295 finished-goods subheadings whose substantial content is aluminum or steel. Importers, brokers, and trade attorneys working UK-origin machinery, auto parts, bearings, hardware, and similar metal-intensive goods need to check every affected subheading against this code before entry.

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 9903.82.05 covers and the program behind it

The Consolidated Section 232 metals regime reorganized the longstanding steel and aluminum national-security tariff programs into a unified 9903.82 block. Within that block, 9903.82.05 covers a specific slice: derivative aluminum or steel articles, meaning finished or semi-finished manufactured goods whose dutiable cost or value is substantially composed of aluminum or steel, rather than raw mill product.

The official heading text reads: "Derivative aluminum or steel articles the product of the United Kingdom, as provided for in subdivisions (c)(vi)-(vii) and (d) of U.S. note 16 to this subchapter." U.S. Note 16 to Chapter 99 is the controlling legal text that defines which base-chapter subheadings fall inside this heading and sets the country-specific duty tier. The authority for the consolidated program is Proclamation 11021, reflected in USITC Revision 12 of the HTSUS.

For context on the broader consolidated metal 232 code family, see our articles on 9903.82.02 and 9903.82.01.

The 15 percent rate and its effective window

The rate under 9903.82.05 is a flat 15 percent ad valorem additional duty, applied on top of whatever duties already attach to the underlying Chapter 1-97 subheading. This rate took effect on April 6, 2026 and has no announced expiration date as of August 18, 2026.

Because the rate is additional, it compounds with normal column 1 general rates, any applicable Section 301 duties, and any other Chapter 99 overlays that may apply to the same line. See the stacking section below for how to think through the total duty stack.

Affected products and HTS subheading scope

The full attachment list contains 295 base-chapter subheadings. The facts block confirms the first 40; the complete list is authoritative only as published in the Harmonized Tariff Schedule and the BIS/CBP derivative watchlist incorporated under Note 16. Representative subheadings from the confirmed list include:

• 8482 series (ball and roller bearings): 8482105032, 8482105056, 8482200064, 8482200067, 84829945
• 8483 series (gearboxes, shafts, flywheels, clutches): 84833040, 84835090, 84836040, 84839080, 8483405020
• 8413 / 8414 / 8415 / 8418 / 8419 series (pumps, fans, air conditioning, refrigerating equipment, industrial process machinery): 8413919055, 84143040, 84158300, 84183000, 8419901000
• 8426 / 8467 / 8479 series (lifting machinery, hand tools, other machines): 84262000, 84672200, 8479908500
• 8450 series (washing machines): 84501100
• 8487 / 8529 / 8538 / 8543 series (machine parts, broadcast/telecom components, switchboard parts, electrical machinery): 8487900080, 8529907300, 8538100000, 8543908885
• 8302 series (base metal mountings and fittings for buildings, vehicles): 8302416045, 8302416050, 8302423015
• 8211 / 8215 series (knives and cutlery): 82119150, 82119260, 82159910, 82159940
• 8607 / 8701 / 8708 / 8716 series (rail equipment, tractors, auto parts, trailers): 8607301010, 8701210080, 8708103050, 87089981, 8716390040
• 8703 series (passenger vehicles): 87031050
• 9403 / 9406 series (furniture parts, prefabricated buildings): 9403999040, 94062000
• 8504 series (transformer parts): 8504909642
• 8602 series (rail locomotives): 86029000

This sample illustrates how broadly "derivative" is cast. If your goods contain aluminum or steel as a principal component and the finished product subheading appears on the Note 16 attachment list, the 15 percent duty applies. Verify every subheading against the current HTSUS or confirm with your broker, because the full 295-item list may contain subheadings not shown in the first 40.

Country scope: United Kingdom only

9903.82.05 applies exclusively to goods whose country of origin is the United Kingdom (GB). All 295 subheadings in the attachment carry GB as the sole country designation, with effect from April 6, 2026 onward. Derivative aluminum or steel articles from other countries are governed by different 9903.82 subheadings; confirm the applicable code for other origins in the current HTSUS.

Country of origin for these purposes follows CBP's standard substantial-transformation rules. Goods assembled or finished in a third country using UK-origin metal content may or may not retain UK origin depending on the transformation analysis. Confirm the origin determination with a licensed broker or trade attorney before entry if the supply chain crosses multiple countries.

How 9903.82.05 stacks with other duties

The 15 percent under 9903.82.05 is explicitly an additional duty. It stacks on top of:

• The normal trade relations (column 1 general) rate for the underlying base-chapter subheading.
• Any antidumping or countervailing duties in effect on the same goods from the United Kingdom.
• Any other Chapter 99 overlays that lawfully apply to the same line (for example, other Section 232 codes, if applicable under Note 16).

The 15 percent is calculated on the customs value of the merchandise, so managing dutiable value through legally available methods matters more than usual on high-rate entries. Techniques such as first sale valuation may reduce the base on which all duties are calculated. Assists embedded in the transaction value also affect the dutiable base; see our guide on customs assists for details.

Use our duty calculator to model the full stacked duty for any specific subheading and value combination.

How 9903.82.05 stacks on a CBP entry

Chapter 99 codes never stand alone on a Customs Form 7501 or ACE entry summary. The correct filing structure for an in-scope shipment is:

• Line 1: The base Chapter 1-97 subheading (for example, 8482.10.5032) with its full classification, column 1 rate, and dutiable value.
• Line 2: 9903.82.05 entered as a secondary Chapter 99 HTS number on the same line, with the 15 percent additional duty calculated on the same dutiable value.

CBP's Automated Commercial Environment (ACE) will flag missing Chapter 99 overlays at time of entry if the base subheading is on the derivative watchlist. Even so, filers bear the responsibility for correct classification. Misclassification that omits the Chapter 99 line can result in a duty underpayment that CBP may demand after liquidation, with potential penalties. Confirm current ACE filing instructions at cbp.gov.

For a broader overview of how the 2026 tariff schedule is organized, see our 2026 tariff code overview.

What importers should do

• Screen every UK-origin order against the 295-subheading attachment list. Pull the full list from the current HTSUS under Note 16(c)(vi)-(vii) and (d), not just the 40 subheadings confirmed in this article, to catch all in-scope goods before the shipment arrives.
• Add 9903.82.05 to your entry templates for affected subheadings. Work with your customs broker to update ACE filing templates so the Chapter 99 code and the 15 percent additional duty are calculated automatically from April 6, 2026 onward.
• Review dutiable value for legitimate reduction opportunities. Consider whether first sale valuation applies to your transactions, and confirm that assists and indirect payments are correctly included in or excluded from value per CBP rules.
• Monitor the Federal Register and CBP CSMS for exclusion or modification notices. The facts available as of August 18, 2026 describe no exclusion process for 9903.82.05; check federalregister.gov and cbp.gov for any updates after that date.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - Official source for 9903.82.05 heading text and U.S. Note 16 attachment list.
• White House Proclamations, whitehouse.gov - Source for Proclamation 11021 establishing the Consolidated Section 232 metals program.
• Federal Register, federalregister.gov - Federal Register notices implementing USITC Revision 12 and subsequent amendments to the 9903.82 block.
• U.S. Customs and Border Protection, cbp.gov - CBP guidance, CSMS messages, and ACE filing instructions for Section 232 derivative articles.