9903.82.12 Consolidated Metal 232: Rate, Scope, and Stacking

Key Points

• HTS 9903.82.12 imposes a 25 percent additional duty on derivative aluminum and steel articles that are the product of any country listed in General Note 3(b) of the HTSUS.
• The duty applies to goods described in subdivisions (c)(ix) and (c)(x) of U.S. Note 16 to Subchapter III of Chapter 99, subject to exceptions in headings 9903.82.17 and 9903.85.68.
• The effective date for this heading is 2026-04-06, and the announced termination date is 2028-01-01.
• This is a Chapter 99 add-on code: it rides alongside the underlying Chapter 1-97 classification on every entry line it applies to.
• The facts in this article are current as of August 23, 2026; confirm the current HTSUS schedule at hts.usitc.gov before filing.

On this page

1. What 9903.82.12 covers
2. Countries in scope
3. Rate and effective window
4. Exceptions and exclusions
5. How 9903.82.12 stacks with other duties
6. How this heading appears on a customs entry
7. What importers should do
8. Key references

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

HTS 9903.82.12 is a Chapter 99 tariff provision within the Consolidated Section 232 metals regime that imposes a 25 percent additional duty on derivative aluminum and steel articles originating in countries identified in General Note 3(b) of the Harmonized Tariff Schedule of the United States. The heading became effective on 2026-04-06 and is scheduled to terminate on 2028-01-01. Any importer of finished or semi-finished goods that incorporate steel or aluminum and that meet the derivative-article definitions in U.S. Note 16 must evaluate this code for every entry of goods from a General Note 3(b) country.

What 9903.82.12 covers

The official heading text reads: "Except as provided for in headings 9903.82.17 and 9903.85.68, derivative aluminum and steel articles the product of any country identified in general note 3(b), as provided for in subdivisions (c)(ix)-(x) of U.S. note 16 to this subchapter."

Two key terms define coverage:

• Derivative aluminum and steel articles: These are finished goods or components that are downstream of primary steel or aluminum but are themselves dutiable as derivatives of those metals. The specific product definitions are set out in subdivisions (c)(ix) and (c)(x) of U.S. Note 16 to Subchapter III of Chapter 99. Confirm which Chapters 1-97 subheadings fall under those subdivisions in the current HTSUS or with your broker before filing.
• Country of origin: The article must be a product of a country listed in General Note 3(b). General Note 3(b) identifies countries that are not eligible for normal trade relations treatment or have specific column designations. Confirm the current General Note 3(b) list at hts.usitc.gov, as country membership in that note can change.

For guidance on how country of origin is determined for articles that involve processing in multiple countries, see our article on the substantial transformation test.

Countries in scope

Coverage is tied directly to General Note 3(b) of the HTSUS rather than to a named list in the facts block. Any derivative aluminum or steel article whose country of origin is identified in that note falls within this heading, unless an exception in 9903.82.17 or 9903.85.68 applies. The FACTS block does not enumerate specific country names, so importers must verify the current General Note 3(b) roster in the published HTSUS at hts.usitc.gov.

If your goods originate in a USMCA partner country, confirm eligibility and certification requirements before assuming any preference or exemption applies. See our article on USMCA certification of origin and the one-year refund window for documentation requirements.

Rate and effective window

The duty rate under 9903.82.12 is a flat 25 percent additional duty, calculated on the customs value of the imported derivative article. This rate has been in effect since 2026-04-06 and is scheduled to terminate on 2028-01-01.

• Goods entered on or after 2026-04-06 and before 2028-01-01 are subject to the 25 percent additional duty at time of entry.
• The announced termination date of 2028-01-01 means the heading is expected to expire at that point, but importers should monitor the HTSUS and Federal Register for any extension, modification, or early termination before that date.
• For a broader overview of Chapter 99 tariff codes active in 2026, see our 2026 tariff code overview.

Use our duty calculator to model how this 25 percent add-on interacts with your entered value and existing duty obligations.

Exceptions and exclusions

The heading text opens with an explicit carve-out: "Except as provided for in headings 9903.82.17 and 9903.85.68." Goods that qualify under either of those headings are not subject to the 25 percent duty under 9903.82.12.

• 9903.82.17: Check the current HTSUS text for this heading to determine whether your derivative articles qualify. The FACTS block is silent on the details of that heading, so confirm the scope with your broker or at hts.usitc.gov.
• 9903.85.68: Similarly, confirm the scope of this heading in the current schedule. If your goods are classifiable there, the 9903.82.12 duty does not apply.
• No product-specific exclusion process is described in the FACTS block. If you believe an exclusion exists or may be available, verify current CBP guidance at cbp.gov.

For context on how the zero-duty exemption heading in this block works, see our article on 9903.82.11 and the zero-duty exemption. For the U.S.-content exemption that applies to another heading in this block, see 9903.82.08.

How 9903.82.12 stacks with other duties

Like all Chapter 99 provisions, 9903.82.12 is cumulative. It adds on top of whatever duties already apply to the imported article under its Chapter 1-97 classification. A typical entry line for a covered derivative article will carry:

• The standard column 1 (MFN) or column 2 duty rate from the Chapter 1-97 classification, or a preferential rate if an applicable trade agreement applies and the goods qualify.
• Any other Chapter 99 additional duties that apply to the same goods (for example, duties under separate 9903.xx headings covering different programs).
• The 25 percent additional duty under 9903.82.12.

The FACTS block does not specify the interaction with every possible concurrent Chapter 99 provision. If your goods are also subject to other Section 232 or Section 301 measures, consult the current HTSUS and CBP guidance to determine whether multiple Chapter 99 codes must be reported on the same entry line. For additional stacking context within the 9903.82 block, see our articles on 9903.82.10 and 9903.82.09.

How this heading appears on a customs entry

Chapter 99 codes are secondary classification codes. On a CBP entry, each line carries two HTS numbers:

1. The Chapter 1-97 subheading that identifies the product (for example, a steel stamping under Chapter 73).
2. The Chapter 99 code, here 9903.82.12, that triggers the additional duty.

Both codes must appear on the entry summary (CBP Form 7501) for the additional duty to be assessed correctly. If the Chapter 99 code is omitted, CBP may assess it upon review. If it is reported on goods that do not qualify, importers may seek a post-summary correction. Confirm ACE entry procedures with your broker and monitor CSMS messages at cbp.gov for any system-level guidance on reporting 9903.82.12 specifically.

Country of origin marking is a separate but related compliance obligation. Verify your marking requirements under 19 U.S.C. 1304 to avoid the 10 percent marking duty on top of the duties above.

What importers should do

• Confirm that your derivative aluminum or steel articles fall within subdivisions (c)(ix) or (c)(x) of U.S. Note 16 to Subchapter III of Chapter 99 by reviewing the current HTSUS at hts.usitc.gov, and verify whether each source country appears in General Note 3(b).
• Check whether the exception headings 9903.82.17 or 9903.85.68 apply to any of your product lines before treating 9903.82.12 as the operative code for those goods.
• Ensure your entry summaries report both the Chapter 1-97 classification and 9903.82.12 on every covered line, and model the full stacked duty rate using our duty calculator.
• Set a calendar reminder ahead of the announced 2028-01-01 termination date to check for any extension or modification published in the Federal Register or HTSUS before that date.

Key references

• Harmonized Tariff Schedule of the United States (USITC) - Current text of 9903.82.12, U.S. Note 16, and General Note 3(b).
• U.S. Customs and Border Protection (CBP) - CSMS messages, ACE entry guidance, and post-summary correction procedures.
• Federal Register - Notices and proclamations governing the Consolidated Section 232 metals regime.
• White House Proclamations - Executive proclamations establishing and modifying Section 232 metal duties.
• 9903.82.11 Consolidated Metal 232: The Zero-Duty Exemption Explained - The exception heading adjacent to 9903.82.12 in the same block.
• 9903.82.08 Consolidated Metal 232: The US-Content Exemption - How U.S.-content exemptions work within the 9903.82 block.
• Substantial Transformation Test: Country of Origin Explained - How country of origin is determined for derivative articles processed in multiple countries.