9903.82.08 Consolidated Metal 232: The US-Content Exemption

Key Points

• HTS 9903.82.08 carries a 0 percent additional duty rate: it is an exemption heading within the Consolidated Metal 232 program, not a duty-imposing code.
• The heading applies to US-content-qualified derivative metal articles described in subparagraphs (c)(ix)-(x) and (e) of the relevant Chapter 99 note, where the Column 1 duty rate is 10 percent or higher.
• The heading became effective on April 6, 2026, and has an announced termination date of January 1, 2028.
• 9903.82.08 is paired with heading 9903.82.07: importers must understand both to determine which code governs their entry.
• Claiming this exemption correctly requires reporting 9903.82.08 as a Chapter 99 line alongside the underlying Chapter 1-97 classification on the entry.

On this page

1. What 9903.82.08 is and who needs to care
2. Scope: which products and conditions qualify
3. Rate and effective window
4. How 9903.82.08 pairs with 9903.82.07
5. How this heading stacks with other tariff provisions
6. How the code appears on a customs entry
7. What importers should do
8. Key references

HTS 9903.82.08 is a zero-additional-duty exemption heading within the Consolidated Metal 232 program. It covers US-content-qualified derivative metal articles described in subparagraphs (c)(ix)-(x) and (e) of the applicable Chapter 99 note, provided the Column 1 rate for those articles is 10 percent or higher. Importers who can substantiate the US-content qualification claim this heading to avoid the additional Section 232 duty that would otherwise apply. The heading is effective from April 6, 2026, through January 1, 2028, as of the facts available on August 19, 2026.

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

What 9903.82.08 is and who needs to care

9903.82.08 is a Chapter 99 exemption heading in the Consolidated Metal 232 regime, which governs Section 232 duties on steel, aluminum, copper, and derivative metal articles. Unlike headings in the 9903.82 block that impose an additional duty rate, this heading imposes no additional duty. Its purpose is to identify a class of qualifying imports that are relieved from the additional Section 232 charge that would otherwise fall on them.

Importers of derivative metal articles with qualifying US content, customs brokers preparing their entries, and trade compliance teams reviewing classification decisions all need to understand this heading. Getting the classification right determines whether a zero-duty exemption applies or whether the importer is liable for the additional duty that the 9903.82 block would otherwise impose.

Scope: which products and conditions qualify

Product coverage

The heading covers derivative metal articles described in subparagraphs (c)(ix)-(x) and (e) of the relevant Chapter 99 US note governing the Consolidated Metal 232 program. Confirm the exact subparagraph language in the current Harmonized Tariff Schedule at hts.usitc.gov. If there is any ambiguity about whether a specific article falls within those subparagraphs, verify with a licensed customs broker or confirm against the current HTSUS text.

US-content qualification

Qualification requires that the derivative article meet the US-content standard specified in those subparagraphs. The facts block describes these goods as "US-content-qualified derivatives." The precise US-content threshold and how it is calculated for any particular article should be confirmed against the current HTSUS Chapter 99 notes and any relevant CBP guidance at cbp.gov.

Column 1 rate condition

An additional condition applies: the Column 1 general duty rate for the underlying Chapter 1-97 article must be 10 percent or higher. Articles with a Column 1 rate below that threshold do not qualify for 9903.82.08 treatment under this heading. Check the Chapter 1-97 classification and its Column 1 rate before claiming this exemption.

Rate and effective window

The rate under 9903.82.08 is 0 percent additional duty. This is the defining feature of the heading: it is a claim heading, not a duty-collection heading. A qualifying importer who properly reports 9903.82.08 on the entry owes no additional Section 232 duty for the covered articles.

The heading took effect on April 6, 2026. The announced termination date is January 1, 2028. Entries filed between those dates that meet all conditions are eligible to claim the exemption. Confirm that both dates remain current in the live HTSUS, because program parameters can change.

How 9903.82.08 pairs with 9903.82.07

The official heading text describes 9903.82.08 as a "pair of .07," meaning 9903.82.07 and 9903.82.08 are companion headings that together define the treatment of this class of US-content-qualified derivative articles. 9903.82.07 typically carries the duty-imposing side of the pair; 9903.82.08 is the exemption or exception. Importers must read both headings together to understand the full scope and conditions. Review the 9903.82.03 zero-duty exemption article for context on how similar exemption headings operate within the 9903.82 block.

For additional context on duty-bearing headings in the same block, see the related articles on 9903.82.02 and 9903.82.01.

How this heading stacks with other tariff provisions

9903.82.08 addresses only the Consolidated Metal 232 additional duty. It does not suspend, reduce, or interact with other tariff programs that may apply to the same goods. The following duties and charges remain separately applicable and must be assessed on their own terms:

• The standard Column 1 (MFN) duty from Chapters 1-97 of the HTSUS
• Any Section 301 additional duties applicable to the country of origin
• Any antidumping or countervailing duty orders covering the article
• Any other Chapter 99 provisions that are not superseded by this heading

Because claiming 9903.82.08 only eliminates the Consolidated Metal 232 additional duty, importers should calculate total landed duty using all applicable Chapter 99 codes and Chapter 1-97 rates. The CustomsGenius duty calculator can help model the full duty stack. For valuation questions that affect the duty base, see First Sale Customs Valuation.

How the code appears on a customs entry

Chapter 99 codes do not replace the underlying Chapter 1-97 classification. On a CBP entry, 9903.82.08 appears as a separate line riding alongside the primary HTS line from Chapters 1-97. The Chapter 1-97 line establishes the goods' classification, Column 1 rate, and statistical reporting. The 9903.82.08 line is the claim that triggers the zero additional duty treatment for the Consolidated Metal 232 program.

Brokers should verify current ACE entry requirements with CBP guidance at cbp.gov and check for any Cargo Systems Messaging Service (CSMS) messages addressing how this heading is to be reported. The live HTSUS at hts.usitc.gov is the authoritative source for current reporting instructions.

What importers should do

• Verify the Chapter 1-97 classification first. Confirm that the article falls within subparagraphs (c)(ix)-(x) or (e) of the applicable Chapter 99 note and that its Column 1 rate is 10 percent or higher before claiming 9903.82.08.
• Document the US-content qualification. Assemble and retain the records that substantiate the US-content claim. CBP may request this documentation on a CF-28 or CF-29, or during a focused assessment.
• Confirm the current effective window. The heading runs from April 6, 2026, to January 1, 2028, per the facts available on August 19, 2026. Confirm these dates remain current in the live HTSUS at hts.usitc.gov before filing.
• Assess the full duty stack. Claiming 9903.82.08 eliminates only the Consolidated Metal 232 additional duty. Calculate all other applicable duties separately, including Section 301, antidumping, and countervailing duties, before making pricing and sourcing decisions.

Key references

• Harmonized Tariff Schedule of the United States, hts.usitc.gov - authoritative source for 9903.82.08 heading text, Chapter 99 notes, and Column 1 rates
• U.S. Customs and Border Protection, cbp.gov - ACE entry instructions, CSMS messages, and program guidance for Consolidated Metal 232
• Federal Register, federalregister.gov - notices and rules establishing the Consolidated Metal 232 program
• White House, whitehouse.gov - proclamations and executive orders underlying the Section 232 metals regime
• 9903.82.03 Consolidated Metal 232: The Zero-Duty Mixed-Metal Exemption - companion exemption heading analysis
• Section 232 UAS Tariffs, Drawback Corrections, and ACE Refund Alerts - ACE reporting and refund posture for Section 232 programs
• 2026 Tariff Code Overview - broader context for Chapter 99 codes effective in 2026