9903.82.23 Consolidated Metal 232: Equipment Parts, 10% Floor Duty

Key Points

• HTS 9903.82.23 imposes a 10 percent additional duty on equipment parts falling within tiers (e) and (k) of the Consolidated Metal 232 program whose normal column 1 rate is less than 10 percent.
• The code took effect on June 8, 2026, and is announced to terminate on January 1, 2028.
• The duty functions as a floor: it applies precisely because the existing column 1 rate on the underlying goods is below 10 percent, bringing the effective Section 232 rate up to that threshold.
• As a Chapter 99 code, 9903.82.23 rides alongside the regular chapter 1-97 classification on every entry line it covers, meaning both HTS numbers must appear on the entry summary.
• All facts in this article are as of August 27, 2026; confirm current applicability in the live Harmonized Tariff Schedule or with your broker.

On this page

1. What 9903.82.23 covers and what program created it
2. The 10 percent floor rate and its effective window
3. Which goods and tiers are in scope
4. How the floor mechanism works and why column 1 rate matters
5. How 9903.82.23 stacks with other duties
6. How this code appears on a customs entry
7. What importers should do
8. Key references

HTS 9903.82.23 is a Consolidated Metal 232 Chapter 99 code that adds a 10 percent additional duty to imported equipment parts classified in tiers (e) and (k) of that program when the applicable column 1 duty rate on those goods is less than 10 percent. It is effective from June 8, 2026 through the announced termination date of January 1, 2028. Importers and brokers entering covered equipment parts must report this code on every affected entry line during that window.

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 9903.82.23 covers and what program created it

9903.82.23 sits within the 9903.82 block of Chapter 99, which is the Consolidated Metal 232 program covering steel, aluminum, and copper articles subject to Section 232 national-security-based additional duties. Within that block, different heading numbers carve out specific product categories, country-of-origin situations, and rate levels.

This particular heading targets equipment parts that fall within tiers (e) and (k) of the Consolidated Metal 232 program. The official heading text describes it as the "Equipment-parts tier (e),(k), col1 <10%: floor 10%" category. For context on other headings in the same 9903.82 block, see our articles on 9903.82.20 (USMCA Derivative Steel, 25%) and 9903.82.18 (Steel Exemption Heading).

The 10 percent floor rate and its effective window

The additional duty rate under 9903.82.23 is 10 percent. This rate applies on top of any other applicable duties, including the normal column 1 rate, anti-dumping and countervailing duties, and other Section 232 or Section 301 charges that may stack on the same entry line.

The code became effective on June 8, 2026. The announced termination date is January 1, 2028. Entries with a date of importation on or after June 8, 2026, and before January 1, 2028, are subject to this additional duty. Verify the current schedule at hts.usitc.gov to confirm no intervening modifications have occurred.

Which goods and tiers are in scope

Coverage is defined by two criteria that must both be satisfied:

• Tier eligibility: The imported equipment part must be classifiable within tiers (e) or (k) of the Consolidated Metal 232 program. Tiers represent product-scope categories established within the program. Confirm exact tier membership for your specific goods in the current HTSUS Chapter 99 notes, as tier definitions can involve detailed product descriptions.
• Column 1 rate below 10 percent: The normal trade relations (NTR) column 1 rate on the underlying chapter 1-97 classification must be less than 10 percent. If the column 1 rate is already 10 percent or higher, 9903.82.23 does not apply to that line; a different 9903.82 heading would govern instead.

If you are uncertain whether your goods meet the tier (e) or (k) definition, an AD/CVD scope ruling process offers a parallel procedural model for understanding how product-scope determinations work, though the Consolidated Metal 232 program has its own scope mechanism. Confirm your specific product scope with a licensed customs broker.

How the floor mechanism works and why column 1 rate matters

The "floor 10%" language in the heading description is the essential concept. Rather than simply adding a fixed Section 232 increment to whatever the underlying rate is, this heading is triggered only when the underlying column 1 rate is below the 10 percent floor. The result is that the combined Section 232 additional duty brings the effective rate exposure up to or beyond 10 percent for all affected equipment parts in these tiers.

Practically, this means two importers bringing in superficially similar equipment parts could face different Chapter 99 heading references if their goods have different column 1 rates. If the column 1 rate on your goods is, for example, 3.7 percent, 9903.82.23 applies and adds 10 percent on top of that 3.7 percent. If your column 1 rate is already 12 percent, 9903.82.23 does not apply to your line; confirm which 9903.82 code applies instead.

Use the duty calculator to model the stacked rate for your specific classification and declared value.

How 9903.82.23 stacks with other duties

Chapter 99 Section 232 additional duties are cumulative. When 9903.82.23 applies, the 10 percent additional duty stacks on top of:

• The normal column 1 (NTR) rate from the chapter 1-97 classification
• Any applicable anti-dumping (AD) or countervailing (CVD) duties on the same goods
• Any other applicable Section 232 duties or Section 301 additional duties that simultaneously cover the merchandise

The stacking of multiple Chapter 99 programs on a single entry line is common in the current tariff environment. Check each applicable Chapter 99 code independently. For a related code in the same block, see 9903.82.17 (Russian Derivative Steel, 25%) for an example of how country-specific overlays interact within the 9903.82 family.

How this code appears on a customs entry

Chapter 99 codes do not replace the underlying chapter 1-97 classification. Both must appear on the entry summary (CBP Form 7501) for every line to which 9903.82.23 applies. The structure on the entry is:

• Line 1: The chapter 1-97 HTS classification for the specific equipment part, with the applicable column 1 duty rate and any other standard duties
• Line 2 (same entry line, additional code): 9903.82.23, with the 10 percent additional duty calculated on the same customs value

ACE will require both codes to be present for the entry to pass validation. Classification errors, such as omitting the Chapter 99 code or applying the wrong 9903.82 heading, can trigger a CF-28 or CF-29 from CBP. Ensure your entry preparation process includes a check for all applicable Chapter 99 codes at the line level. For a broader view of 2026 classification changes, see our 2026 tariff code overview.

What importers should do

• Audit every entry line for equipment parts in tiers (e) and (k) with a column 1 rate below 10 percent and confirm 9903.82.23 is being reported on all affected lines for entries dated on or after June 8, 2026.
• Verify the column 1 rate for each underlying chapter 1-97 classification before applying this code: if the rate is 10 percent or higher, a different 9903.82 heading applies and you should confirm the correct one in the current HTSUS.
• Model your full landed cost using all stacking duties, including column 1, any AD/CVD, and the 9903.82.23 additional duty, using the duty calculator before committing to purchase orders that will arrive before January 1, 2028.
• Monitor the HTSUS and CBP.gov for any modifications to the Consolidated Metal 232 program, tier definitions, or the announced termination date of January 1, 2028.

Key references

• Harmonized Tariff Schedule of the United States, Chapter 99 - Official schedule including 9903.82.23 heading text, tier definitions, and notes
• U.S. Customs and Border Protection - CBP guidance, CSMS messages, and entry processing instructions for Section 232 additional duties
• Federal Register - Search for Consolidated Metal Section 232 notices and proclamations governing the 9903.82 block
• White House Proclamations - Presidential proclamations establishing and modifying the Consolidated Metal 232 program
• 9903.82.20: USMCA Derivative Steel, 25% Duty - Related Consolidated Metal 232 heading for comparison
• 9903.82.18: Steel Exemption Heading Explained - Related Consolidated Metal 232 exemption heading