9903.82.20 Consolidated Metal 232: USMCA Derivative Steel, 25% Duty

Key Points

• 9903.82.20 imposes a 25 percent additional duty on USMCA-origin (Canada and Mexico) derivative steel articles where non-U.S. steel content exceeds 40 percent, effective 2026-06-08 through 2028-01-01.
• As of October 2026, 28 of the 63 total product-scope rules under this code are in force; the remaining 35 have ended and those subheadings are no longer covered by 9903.82.20.
• Ended subheadings carry windows that opened and closed on the same date (2026-06-08 through 2026-06-07), meaning they never had an operative period under this code; the correct treatment for those goods should be verified against the current HTSUS.
• 9903.82.20 is always filed as a two-line Chapter 99 addition alongside your regular Chapters 1-97 classification and the companion code 9903.82.21, per the official heading structure.
• The announced termination date is 2028-01-01; confirm current HTSUS text and any intervening modifications at hts.usitc.gov before filing.

On this page

1. What 9903.82.20 is and who must care
2. Product and country scope: active and ended subheadings
3. The 25 percent rate and its effective window
4. Ended subheadings: what the closed windows mean for your entry
5. How 9903.82.20 appears on an entry and stacks with other duties
6. What importers and brokers should do
7. Key references

As of October 2026, HTS code 9903.82.20 is the Consolidated Section 232 heading that adds a 25 percent additional duty to USMCA-qualifying derivative steel articles imported from Canada or Mexico where the non-U.S. steel content exceeds 40 percent of total steel content. It is part of the 9903.82 block of the Consolidated Metal 232 regime and is always paired with the companion code 9903.82.21 on the same entry. If your goods are derivative steel articles of Canadian or Mexican origin and your steel content mix crosses the 40 percent non-U.S. threshold, this is the heading that governs your additional duty exposure. The links throughout this article go to the primary documents: the official tariff schedule and agency reference pages themselves. Read the source.

What 9903.82.20 is and who must care

The Consolidated Metal 232 program reorganized Section 232 duties on steel, aluminum, and copper derivative articles into the 9903.82 block of Chapter 99. Within that block, the .20/.21 heading pair is specifically scoped to USMCA-partner derivative steel, meaning articles from Canada (CA) or Mexico (MX) that qualify under USMCA but whose steel content does not meet a higher U.S.-origin threshold.

The official heading text reads: CA/MX USMCA deriv steel: non-US content + US content >40%; 25%; two-line with .21. In plain English: if more than 40 percent of the steel in your article is non-U.S. origin, this 25 percent surcharge applies on top of whatever regular column 1 duty you already owe.

Importers most directly affected are those bringing in steel-containing manufactured goods, heavy equipment, vehicles, and agricultural machinery from Canadian or Mexican suppliers, particularly where the upstream steel supply chain includes non-U.S. mills. Customs brokers filing entries for these goods must include 9903.82.20 and 9903.82.21 as the Chapter 99 overlay lines, but only for subheadings whose scope window is currently active.

For context on related headings within the same program, see our articles on 9903.82.18 (steel exemption heading) and 9903.82.17 (Russian derivative steel).

Product and country scope: active and ended subheadings

Country scope is limited to Canada and Mexico. Goods from all other countries are outside the reach of this particular heading. USMCA qualification is a prerequisite; if a good from Canada or Mexico does not qualify under USMCA rules of origin, the applicable treatment may differ. Our article on USMCA Certification of Origin covers the data elements and the one-year refund window in detail.

Of the 63 total product-scope rules associated with 9903.82.20, 28 are currently in force and 35 have ended. Only the 28 in-force rules represent goods covered by this heading today. The facts block shows 40 of those 63 rules; the breakdown of active versus ended subheadings within that sample is described below.

Active subheadings (2026-06-08 through 2028-01-01)

The following subheadings carry active windows from 2026-06-08 through 2028-01-01, meaning 9903.82.20 applies to CA/MX entries for these goods during that entire period:

• 8429.51.50 (certain self-propelled bulldozers and graders)
• 8701.91.50 (certain tractors)
• 8701.94.50 (certain tractors)
• 8701.10.01 (certain tractors)
• 8429.40.00 (tamping machines and road rollers)
• 8429.11.00 and 8429.19.00 (bulldozers and angledozers)
• 8427.10.40, 8427.20.40, and 8427.20.80 (fork-lift trucks)
• 8705.10.00 and 8705.20.00 (special purpose motor vehicles)
• 8429.52.50 and 8429.59.50 (excavating machinery)
• 8431.42.00 (parts for boring or sinking machinery)
• 8429.52.10 and 8429.59.10 (excavating machinery)
• 8431.49.90 (other parts for lifting and handling machinery)
• 8701.95.50 (certain tractors)
• 8429.52.10 and 8429.52.50 (excavating and earth-moving machinery)
• 8429.20.00 and 8429.30.00 (graders and scrapers)
• 8701.92.50 and 8701.93.50 (certain tractors)
• 8427.90.00 (other works trucks)
• 8431.20.00 (parts for fork-lift trucks)

Confirm each subheading at the 10-digit level against the current HTSUS at hts.usitc.gov before filing. Subheading descriptions above are provided for orientation only; the official text governs. Because the facts block covers 40 of 63 total scope entries, the full list of 28 active subheadings is in the live HTSUS.

Ended subheadings (no operative period under 9903.82.20)

The following subheadings appear in the facts block with windows listed as 2026-06-08 through 2026-06-07. That is an empty, non-operative window. These subheadings are not covered by 9903.82.20:

• 8701.94.10
• 8708.93.15
• 8708.29.21.20
• 8701.92.10
• 8701.91.10
• 8708.29.21.30
• 8432.90.00
• 8415.81.01
• 8479.89.65
• 8415.90.80
• 8433.90.50
• 8433.20.00

These 12 ended rules are part of the 35 total ended rules across all 63 scope entries. The correct duty treatment for these subheadings must be confirmed in the current HTSUS; do not apply 9903.82.20 to them.

The 40 percent content threshold

The dividing line between 9903.82.20 and a potentially different treatment is whether the non-U.S. steel content of the article exceeds 40 percent. This requires knowing the origin of the steel inputs used by your Canadian or Mexican manufacturer. If that data is unavailable, the conservative filing position is to assume non-U.S. steel content exceeds 40 percent and apply 9903.82.20 until you can document otherwise. Verify actual thresholds and any updated note text at hts.usitc.gov.

The 25 percent rate and its effective window

The additional duty rate under 9903.82.20 is 25 percent of the customs value of the entered merchandise. This rate took effect on 2026-06-08 and is scheduled to terminate on 2028-01-01. The rate applies for the entire window between those two dates for subheadings that carry an active scope rule under this code.

The 25 percent is an additional duty. It stacks on top of the standard column 1 (MFN) rate in Chapters 1-97 and on top of any other applicable Chapter 99 surcharges. Use our duty calculator to model the combined landed cost impact for specific subheadings. See our 2026 tariff code overview for broader context on Chapter 99 changes in effect this year.

Ended subheadings: what the closed windows mean for your entry

As noted above, 35 of the 63 scope rules under 9903.82.20 have ended. The ended subheadings in the facts block all show windows of 2026-06-08 through 2026-06-07, which is a zero-length, non-operative window. This means those subheadings never had a lawful operative period under 9903.82.20.

What closed windows mean for prior entries

If entries were filed between 2026-06-08 and the date a subheading's window closed with 9903.82.20 claimed, those entries may reflect an incorrect duty treatment. If your goods were entered under an ended subheading with 9903.82.20 applied, confirm whether a post-summary correction or protest is available by checking the current HTSUS at hts.usitc.gov and consulting your broker. Do not rely on this article alone to determine the correct treatment for ended subheadings; the live schedule governs.

Because the facts block covers only 40 of 63 total scope entries and the active versus ended split varies at the subheading level, verify the status of every specific 10-digit subheading in the current HTSUS before filing or auditing prior entries.

How 9903.82.20 appears on an entry and stacks with other duties

Two-line Chapter 99 structure

Chapter 99 codes like 9903.82.20 do not replace your primary classification. On every affected entry line, you report the good's regular Chapters 1-97 subheading on one line and add 9903.82.20 and its companion 9903.82.21 as additional Chapter 99 lines. CBP's Automated Commercial Environment (ACE) requires both lines to be present. Failure to include the Chapter 99 overlay on a dutiable line is an underpayment; including it on a non-scoped line is an overpayment. Both create post-entry liability. See cbp.gov for ACE filing guidance and any CSMS messages addressing this block.

Stacking with other Section 232 duties

For scoped goods with active windows, the 25 percent under 9903.82.20 stacks on top of the regular column 1 rate. Verify that only one Section 232 Chapter 99 overlay applies to any given entry line. If you believe a double-stack of Section 232 duties occurred on prior entries, raise it with your broker and consider a protest or post-summary correction as appropriate.

USMCA interaction

USMCA preferential treatment reduces or eliminates the column 1 MFN rate on qualifying goods. It does not eliminate the Section 232 additional duty imposed under 9903.82.20. The 25 percent applies even when USMCA origin is claimed. USMCA qualification is, however, a prerequisite to being in this specific code's scope in the first place; goods not qualifying for USMCA are outside the .20/.21 pair entirely.

For background on how origin affects duty stacking decisions, see our article on China origin substantial transformation.

What importers and brokers should do

• Verify subheading status before every filing. Of the 63 scope rules under 9903.82.20, only 28 are currently in force. Check each affected 10-digit subheading against the live HTSUS at hts.usitc.gov to confirm whether it carries an active window or has ended.
• Audit entries filed since 2026-06-08. If any entries included 9903.82.20 on a subheading whose scope window has ended, the duty treatment may be incorrect. Work with your broker to evaluate whether a post-summary correction or protest is available.
• Document the 40 percent steel content threshold. Obtain and retain supplier certifications or mill certificates that establish the U.S. versus non-U.S. origin of all steel inputs. This documentation supports both your filing position and any future CBP audit.
• Confirm USMCA certification is current and on file. The heading applies only to USMCA-qualifying goods from Canada or Mexico. Ensure the certification of origin covers the goods and period in question before claiming this treatment. See our article on USMCA Certification of Origin for the required data elements.

Key references

• U.S. Harmonized Tariff Schedule (hts.usitc.gov) - Official HTSUS text for 9903.82.20, applicable U.S. notes, and all active and ended subheading windows.
• U.S. Customs and Border Protection (cbp.gov) - ACE filing guidance, CSMS messages on Consolidated Metal 232, and protest procedures.
• Federal Register (federalregister.gov) - Notices and rules establishing and modifying the Consolidated Metal 232 regime.
• White House (whitehouse.gov) - Presidential proclamations underlying Section 232 metal duties.
• 9903.82.18 Consolidated Metal 232: Steel Exemption Heading Explained - The companion exemption code within the same 9903.82 block.
• USMCA Certification of Origin: Data Elements and the One-Year Refund Window - Certification requirements for claiming USMCA treatment on affected entries.
• 2026 Tariff Code Overview - Reference guide to Chapter 99 code changes effective in 2026.