9903.82.10 Consolidated Metal 232: Rate, Scope, and Stacking

Key Points

• HTS 9903.82.10 imposes a 15 percent additional duty on covered derivative aluminum and steel articles, effective April 6, 2026 through January 1, 2028.
• The code applies only to derivative aluminum and steel articles whose normal column 1 (MFN) rate is less than 15 percent ad valorem (or ad valorem equivalent).
• Goods qualifying under headings 9903.82.12, 9903.82.17, or 9903.85.68 are explicitly excluded and must be classified there instead.
• This code sits in the Consolidated Section 232 metals regime under U.S. Note 16 to Chapter 99, subdivision (f), and rides alongside the regular Chapter 1-97 classification on every entry.
• The 15 percent additional duty stacks on top of any other applicable duties, including antidumping, countervailing, and other Section 232 charges.

On this page

1. What 9903.82.10 covers
2. The 15 percent rate and its effective window
3. Scope: which goods and which column 1 rates qualify
4. Exclusions: headings 9903.82.12, 9903.82.17, and 9903.85.68
5. How 9903.82.10 stacks with other duties
6. How the code appears on a customs entry
7. What importers should do
8. Key references

HTS 9903.82.10 is a Chapter 99 overlay code in the Consolidated Section 232 metals regime that adds a 15 percent duty to derivative aluminum and steel articles whose column 1 rate is less than 15 percent. It took effect on April 6, 2026 and is scheduled to terminate on January 1, 2028. Every importer bringing in covered derivative metal articles must report this code on each affected entry line alongside the underlying Chapter 1-97 classification. The information below reflects facts as of August 20, 2026. Verify current status in the HTSUS at hts.usitc.gov or with your broker. The links in this article go to the primary documents: the official tariff schedule pages and agency references themselves. Read the source.

What 9903.82.10 covers

The official heading text for 9903.82.10 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 15 percent, as provided for in subdivision (f) of U.S. note 16 to this subchapter."

In plain English, this code is the general-rate bucket for derivative metals. A derivative aluminum or steel article is a finished or semi-finished product whose value is substantially derived from aluminum or steel content, even though the product itself may not be classified in a steel or aluminum Chapter 1-97 heading. Think stamped parts, fabricated components, and similar goods where metal content is central but the tariff classification is in another chapter.

The governing legal authority is U.S. Note 16 to Chapter 99, subdivision (f), as cited in the heading text. Confirm the precise scope of "derivative article" under that note in the current HTSUS or with a licensed customs broker.

The 15 percent rate and its effective window

The additional duty rate under 9903.82.10 is 15 percent ad valorem. This rate applies to the dutiable customs value of the imported goods, calculated on the same customs value used for the column 1 duty. If you are exploring lawful ways to reduce that customs value base, see our article on First Sale Customs Valuation.

Effective window

• Effective date: April 6, 2026
• Announced termination date: January 1, 2028

Goods entered or withdrawn from warehouse for consumption on or after April 6, 2026 and before January 1, 2028 are subject to this additional duty, provided they meet the scope requirements. Confirm whether the termination date has been modified before that date arrives.

Scope: which goods and which column 1 rates qualify

9903.82.10 applies when two conditions are both met:

1. The article is a derivative aluminum or steel article as defined in U.S. Note 16, subdivision (f), to Chapter 99.
2. The article's column 1 (MFN) rate of duty is less than 15 percent ad valorem, or the ad valorem equivalent is less than 15 percent.

The rate threshold is not arbitrary. When a derivative article already faces a column 1 rate of 15 percent or more, this code does not apply, because the underlying duty is already at or above the target floor. When the column 1 rate is below that threshold, 9903.82.10 closes the gap by adding 15 percentage points on top.

Country of origin matters: certain derivative article programs carry different treatment for goods from specific trading partners. If your goods originate in a country covered by a carve-out heading such as 9903.82.12, 9903.82.17, or 9903.85.68, those headings control instead. See the Exclusions section below.

For a broader overview of how the 2026 tariff codes are structured, see our 2026 tariff code overview.

Exclusions: headings 9903.82.12, 9903.82.17, and 9903.85.68

Three headings are explicitly carved out of 9903.82.10 by its own text:

• 9903.82.12: goods meeting the criteria of that heading are classified there instead of here.
• 9903.82.17: goods meeting those criteria are likewise excluded from 9903.82.10.
• 9903.85.68: goods qualifying under this heading fall outside the scope of 9903.82.10.

These exclusions mean that 9903.82.10 is the residual bucket for derivative aluminum and steel articles that do not qualify for a more specific or more favorable treatment. Classification analysis must check the carve-out headings first. If your goods fall under one of them, do not also claim 9903.82.10. Review the HTSUS and U.S. Note 16 to Chapter 99 carefully, or consult your broker.

For related analysis of other codes in the 9903.82 block, see:

• 9903.82.07 Consolidated Metal 232: Rate, Scope, and Stacking
• 9903.82.08 Consolidated Metal 232: The US-Content Exemption

How 9903.82.10 stacks with other duties

The 15 percent additional duty under 9903.82.10 is additive. It stacks on top of all other applicable duties assessed on the same entry line. Common stacking scenarios include:

• Column 1 (MFN) duty: The underlying Chapter 1-97 rate is assessed first. 9903.82.10 adds 15 percent on top of the same customs value.
• Antidumping (AD) and countervailing duties (CVD): If an AD or CVD order covers your goods, those rates are assessed separately and also stack with 9903.82.10.
• Other Chapter 99 overlays: Additional Section 232 or Section 301 charges on the same goods stack further. Confirm whether any other Chapter 99 heading applies to your specific goods and origin.

Total landed duty burden can be substantial when multiple layers apply. Use our duty calculator to model the combined effect of all applicable charges before goods arrive. Note that customs value components, including assists and royalties, may affect the base on which all percentage rates apply. See our articles on Customs Assists Valuation and Royalties and Customs Value for more on what enters the dutiable value calculation.

How the code appears on a customs entry

Chapter 99 codes never stand alone on an entry. Every line that claims 9903.82.10 must also carry the underlying Chapter 1-97 HTS classification that describes the physical goods. In the Automated Commercial Environment (ACE), the Chapter 99 code is entered as a secondary HTS number on the same line, triggering the additional duty assessment.

Practical classification checklist

1. Classify the article in Chapter 1-97 in the normal way and confirm it is a derivative aluminum or steel article under U.S. Note 16(f).
2. Look up the column 1 rate for that Chapter 1-97 provision. If it is less than 15 percent ad valorem (or ad valorem equivalent), 9903.82.10 applies, assuming no carve-out heading controls.
3. Check 9903.82.12, 9903.82.17, and 9903.85.68 to confirm none of them applies to your goods and origin.
4. Report both the Chapter 1-97 code and 9903.82.10 on the entry. CBP will assess 15 percent additional duty on the customs value.
5. Retain documentation supporting the derivative article determination and the column 1 rate comparison.

For guidance on ACE entry mechanics and recent CBP system messages on related metal programs, see our article on Section 232 UAS Tariffs, Drawback Corrections, and ACE Refund Alerts.

What importers should do

• Audit your derivative metal product lines now. Identify every article that could qualify as a derivative aluminum or steel article and confirm whether its column 1 rate is below 15 percent. If so, 9903.82.10 most likely applies to entries on or after April 6, 2026.
• Check the carve-out headings before claiming 9903.82.10. Review 9903.82.12, 9903.82.17, and 9903.85.68 in the current HTSUS and confirm which heading controls for your goods and country of origin.
• Model the full duty stack. Add the 15 percent to your column 1 rate and any applicable AD, CVD, or other Chapter 99 overlays to determine total landed cost. Use the duty calculator for a combined estimate.
• Monitor for changes before January 1, 2028. The announced termination date is January 1, 2028. Watch the HTSUS, Federal Register, and CBP.gov for any modifications, extensions, or new exclusion headings before that date.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - The official tariff schedule, including Chapter 99 and U.S. Note 16 to Chapter 99.
• Federal Register, federalregister.gov - Search for Federal Register notices establishing and modifying the Consolidated Section 232 metals regime.
• White House, whitehouse.gov - Presidential proclamations governing Section 232 metals actions.
• U.S. Customs and Border Protection, cbp.gov - CBP guidance, CSMS messages, and ACE entry instructions for Section 232 additional duties.
• 19 U.S.C. 1862, law.cornell.edu - The statutory authority for Section 232 national security tariff actions.