9903.82.07 Consolidated Metal 232: Rate, Scope, and Stacking

Key Points

• HTS 9903.82.07 imposes a 10 percent additional duty on certain derivative aluminum and steel articles whose base Column 1 rate is less than 10 percent ad valorem (or ad valorem equivalent), effective 2026-04-06.
• The code is scheduled to terminate on 2028-01-01, giving importers a defined window for planning and classification decisions.
• Goods that qualify for heading 9903.82.12, 9903.82.17, or 9903.85.68 are explicitly carved out and do not use this code.
• The 10 percent additional duty stacks on top of any existing Column 1 duty, Section 301 duties, and other applicable Chapter 99 overlays, so the real landed-cost impact can be significantly higher than 10 percent alone.
• Coverage is defined by U.S. Note 16 to Chapter 99, subdivisions (c)(ix)-(x) and (e); confirm your specific article's eligibility against the current HTSUS text or with your broker.

On this page

1. What 9903.82.07 is and who needs to care
2. Covered products and HTSUS scope
3. The 10 percent rate and its effective window
4. Exclusions and carve-outs
5. How 9903.82.07 stacks with other duties
6. How the code appears on a customs entry
7. What importers should do
8. Key references

HTS 9903.82.07 is a Chapter 99 overlay code in the Consolidated Metal Section 232 program. It applies a 10 percent additional duty to derivative aluminum and steel articles that carry a Column 1 ad valorem (or ad valorem equivalent) rate of less than 10 percent, as defined in U.S. Note 16, subdivisions (c)(ix)-(x) and (e). The code took effect on 2026-04-06 and is currently scheduled to run through 2028-01-01. Importers of finished or semi-finished goods made substantially from aluminum or steel need to review whether their products fall into this classification before their next 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 9903.82.07 is and who needs to care

The 9903.82 block sits inside Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS), the chapter reserved for special tariff treatment programs. Codes in this block implement Section 232 national-security tariffs on metals and their derivative articles under the Consolidated Metal 232 regime. The full heading text for 9903.82.07, as of August 2026, reads:

"Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in subdivisions (c)(ix)-(x) and (e) of U.S. note 16 to this subchapter."

If you import manufactured goods whose bill of materials is dominated by aluminum or steel content, and those goods are not primary metal products (ingots, slabs, coils) but rather articles made from those metals, this code is directly relevant to your duty bill. Customs brokers filing entries for these goods must ensure the correct Chapter 99 code accompanies every applicable Chapter 1-97 line.

Covered products and HTSUS scope

Derivative aluminum and steel articles

"Derivative" articles are finished or intermediate manufactured goods whose composition or value is substantially attributable to aluminum or steel. The specific articles captured by 9903.82.07 are those described in U.S. Note 16 to Chapter 99, subdivisions (c)(ix)-(x) and (e). The note is the controlling legal text for determining whether a particular product is in scope. Confirm the exact list of covered HTS subheadings in the HTSUS online schedule under U.S. Note 16, as the list of underlying Chapter 1-97 subheadings can be extensive and subject to revision.

The Column 1 rate threshold

The code applies specifically to articles whose existing Column 1 general rate of duty is less than 10 percent ad valorem or ad valorem equivalent. This threshold is the distinguishing feature of 9903.82.07 relative to other codes in the 9903.82 block: it targets derivative articles that previously faced only low or negligible base duties, ensuring the 232 overlay brings their effective tariff rate to at least 10 percent. Articles already carrying a Column 1 rate of 10 percent or higher are directed to different codes. Confirm the applicable code for your specific subheading against the current HTSUS or with a licensed customs broker.

For context on how related codes in the 9903.82 block work for different product scopes, see our articles on 9903.82.02 and 9903.82.03.

The 10 percent rate and its effective window

The additional duty under 9903.82.07 is 10 percent ad valorem, applied to the dutiable value of the imported article. This rate is in effect from 2026-04-06 through a currently announced termination date of 2028-01-01. Entries with a date of importation on or after 2026-04-06 and before 2028-01-01 must include this code and the additional 10 percent duty where applicable.

The rate does not change during this window based on the facts available as of August 2026. If any modification is announced, it would appear in a Federal Register notice or White House proclamation. Monitor the Federal Register and White House for any updates to the program before the 2028-01-01 termination date.

To estimate your combined duty liability, use our duty calculator and see the 2026 tariff code overview for the broader Consolidated Metal 232 landscape.

Exclusions and carve-outs

The heading text explicitly states that goods qualifying under 9903.82.12, 9903.82.17, or 9903.85.68 are excluded from 9903.82.07. If your product is properly classified under one of those three headings, you should not also claim 9903.82.07. The three carve-out headings reflect distinct country-specific or product-specific treatment within the consolidated regime. Confirm which heading governs your goods before filing.

U.S. Note 16 itself may also contain additional exclusion criteria, product-specific lists, or country-specific provisions. Review the note in full at hts.usitc.gov. If your country of origin or product type is subject to a separate bilateral arrangement or quota, that arrangement may supersede or modify how 9903.82.07 applies. The facts block for this article does not specify country-of-origin restrictions for 9903.82.07 itself; confirm scope with your broker.

How 9903.82.07 stacks with other duties

Chapter 99 overlay codes are additive. The 10 percent additional duty under 9903.82.07 is collected on top of, not instead of, the article's regular Column 1 rate. Depending on the origin of the goods, other overlays may also apply simultaneously:

• Column 1 (MFN) duty: The base rate, which is less than 10 percent for articles in scope of this code.
• Section 301 duties: If the goods originate from a country subject to Section 301 tariffs (for example, China), those additional percentages stack on top of the Column 1 rate and the 9903.82.07 rate.
• Other Chapter 99 overlays: Additional codes from other programs may also apply to the same line item, depending on the product and origin.

The result is that the actual effective tariff rate can be substantially higher than 10 percent for affected goods. Accurate landed-cost modeling requires summing all applicable layers. The dutiable value itself also matters: first-sale valuation and assists can affect the base on which all these percentages are calculated. See our articles on first-sale customs valuation and dutiable royalties for valuation strategies that affect the base.

How the code appears on a customs entry

On a CBP Form 7501 (entry summary), 9903.82.07 appears as a separate line alongside the Chapter 1-97 classification line for the same goods. The structure is:

• Line 1: The regular Chapter 1-97 HTS subheading (for example, a specific steel fabrication or aluminum article subheading), with its Column 1 rate.
• Line 2: 9903.82.07, with the 10 percent additional duty applied to the same dutiable value.

Both lines reference the same entered value. The ACE system collects both duties at liquidation. Brokers should verify that their entry preparation software correctly handles stacked Chapter 99 lines and that the correct carve-out headings are checked before filing. For guidance on CBP filing procedures, consult cbp.gov or your local CBP port of entry. See also our article on Section 232 drawback corrections and ACE refund alerts for post-entry correction considerations.

What importers should do

• Classify carefully: Confirm that your derivative aluminum or steel articles fall within U.S. Note 16, subdivisions (c)(ix)-(x) and (e), by reviewing the current HTSUS at hts.usitc.gov, and verify that none of the three carve-out headings (9903.82.12, 9903.82.17, 9903.85.68) apply to your goods before claiming 9903.82.07.
• Model total landed cost: Stack all applicable duties, including Column 1, Section 301, and the 10 percent 9903.82.07 overlay, before finalizing pricing or purchase orders for goods entering between 2026-04-06 and 2028-01-01.
• Monitor for changes: Track the Federal Register and White House for any amendments to the program, including changes to the 2028-01-01 termination date or modifications to U.S. Note 16 product lists.
• Review past entries: If you imported qualifying derivative aluminum or steel articles on or after 2026-04-06 without the correct 9903.82.07 overlay, work with your broker to assess whether a prior disclosure or post-entry correction is warranted through CBP's standard processes.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov) - Official HTSUS including Chapter 99, U.S. Note 16, and all 9903.82 subheadings.
• U.S. Customs and Border Protection (cbp.gov) - Entry filing procedures, CSMS messages, and ACE guidance for Section 232 overlay codes.
• Federal Register (federalregister.gov) - Official notices and rulemakings implementing and modifying the Consolidated Metal 232 program.
• White House (whitehouse.gov) - Presidential proclamations establishing and amending Section 232 tariff actions.
• 9903.82.02 Consolidated Metal 232: Rate, Scope, and Stacking - Related coverage for a companion code in the 9903.82 block.
• Section 232 UAS Tariffs, Drawback Corrections, and ACE Refund Alerts - Post-entry correction and refund procedures for Section 232 entries.