9903.85.08 (Ended): Section 232 Aluminum Derivative Duty Explained

Key Points

• HTS 9903.85.08 was a Section 232 Chapter 99 heading that imposed a duty equal to 50% of the value of the aluminum content of covered derivative aluminum products, on top of the regular chapter 1-97 duty.
• The heading was in force from August 18, 2025, through April 6, 2026, covering entries whose underlying chapter 1-97 subheadings were listed in subdivision (k) of U.S. Note 19 to the subchapter, for countries other than Great Britain and Russia.
• The heading ended on April 6, 2026, when Proclamation 11021 (published at 91 FR 18201) consolidated the Section 232 metal actions into the 9903.82 series of headings.
• The duty did not disappear on April 6, 2026: it moved. Entries on or after that date were required to use the consolidated 9903.82 headings instead of 9903.85.08.
• The end of this heading created no automatic refund; Section 232 duties are not drawback-eligible, and any importer who overpaid under this heading must follow the ordinary post summary correction or protest path.

On this page

1. What heading 9903.85.08 was and when it applied
2. Products and chapter 1-97 subheadings in scope
3. How the duty was calculated
4. Country scope and exclusions
5. Sibling headings and how 9903.85.08 fit the aluminum derivative structure
6. How the April 6, 2026 consolidation ended this heading
7. Refund and correction position for past entries
8. What importers should do
9. Key references

HTS 9903.85.08 was a Section 232 Chapter 99 overlay heading that required importers of covered derivative aluminum products to pay an additional duty of 50% on the value of those products' aluminum content, on top of any regular duty owed under chapters 1 through 97. The heading applied to entries made from August 18, 2025, through April 5, 2026, and ended on April 6, 2026, when Proclamation 11021 consolidated the Section 232 metal actions into the 9903.82 heading series. As of October 18, 2026, this heading is no longer in force.

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 heading 9903.85.08 was and when it applied

9903.85.08 was a Chapter 99 classification heading created under the Section 232 Aluminum Derivatives program. Chapter 99 headings do not replace the regular chapter 1-97 classification of an imported product; they ride alongside it. An entry for a covered derivative aluminum product carried both the underlying chapter 1-97 subheading and 9903.85.08 as a second line on the entry summary.

The official heading text read: "Except as provided in heading 9903.85.09, 9903.85.68 or 9903.85.70, derivative aluminum products, provided for in the tariff provisions enumerated in subdivision (k) of note 19 to this subchapter."

The heading was operative from August 18, 2025, through April 5, 2026. It ended on April 6, 2026. The Harmonized Tariff Schedule of the United States reflects this heading as terminated.

Products and chapter 1-97 subheadings in scope

The products covered by 9903.85.08 were derivative aluminum products whose chapter 1-97 subheadings appeared in subdivision (k) of U.S. Note 19 to the Section 232 subchapter. A total of 336 chapter 1-97 subheadings were subject to this heading during its operative window. All 336 ended on April 6, 2026; none remain in force under this heading as of the as-of date.

Among the covered subheadings were products spanning a wide range of industries. The facts block identifies, as a representative sample, subheadings including dairy preparations (0402.99.68, 0402.99.70, 0402.99.90), food preparations (2106.90.9998), petroleum products (2710.19.3050), halogenated organic compounds (2903.43.10, 2903.45.10, 2903.49.00, 2903.51.10, 2903.59.90), pharmaceutical products (3004.90.9244), paints and coatings (3208.10.00, 3208.20.00, 3208.90.00, 3209.10.00, 3209.90.00, 3213.90.00, 3214.10.00), and a broad range of personal care and cosmetic products (headings in chapters 33 and 34). Confirm the full subdivision (k) list in the current HTSUS or with your broker, as the facts block shows only the first 40 of the 336 subheadings.

The common thread among covered products was that they contained aluminum as a material component, even when their primary classification fell in chapters far removed from metals.

How the duty was calculated

The rate under 9903.85.08 was: the duty provided in the applicable chapter 1-97 subheading, plus a duty of 50% upon the value of the aluminum content.

This aluminum-content basis was the defining feature of the heading. Unlike some Section 232 derivative headings that assessed duty on the full customs value of the article, 9903.85.08 assessed the additional 50% only against the portion of the product's value attributable to its aluminum content. Importers were responsible for documenting and declaring that aluminum content value accurately on their entries.

For context on the parallel steel derivative structure, see our article on 9903.81.91 (Ended): Section 232 Steel Derivative Duty on Steel Content, which operated on an analogous basis for steel.

Country scope and exclusions

During its operative window of August 18, 2025, through April 6, 2026, the heading applied to imports from countries that were not excluded from coverage. The facts block shows that all 336 covered subheading entries carried the country exclusion rule "exclude: GB, RU," meaning that imports originating in Great Britain and Russia were not subject to 9903.85.08 under those specific subheadings during that window.

Confirm the complete country-scope rules for any specific subheading in the HTSUS or with your customs broker. The facts block is silent on any other country-specific exclusion or exemption; do not assume that exclusion or inclusion beyond what is stated above.

Sibling headings and how 9903.85.08 fit the aluminum derivative structure

The heading text itself named its sibling carve-outs: headings 9903.85.09, 9903.85.68, and 9903.85.70. Imports that qualified under any of those three headings were excluded from 9903.85.08's scope. This structure was typical of the Section 232 derivative framework, where a general-scope heading was paired with exception headings for exclusion holders or specially treated country-product combinations.

9903.85.08 was also structurally analogous to the ended steel derivative headings in the 9903.81 series. See 9903.81.90 (Ended): Section 232 Steel Derivative Full-Value Duty for comparison.

How the April 6, 2026 consolidation ended this heading

On April 6, 2026, Proclamation 11021, published at 91 FR 18201, consolidated the Section 232 metal actions, including the aluminum derivative program, into the 9903.82 series of headings. CBP confirmed the operational details in CSMS 68253075.

The critical point for importers and brokers is that the duty obligation itself did not end on April 6, 2026. The legal vehicle for collecting it changed. Entries with a date of importation on or after April 6, 2026, were required to use the applicable 9903.82 consolidated heading rather than 9903.85.08. Entries filed under 9903.85.08 for shipments that arrived on or after April 6, 2026, would have been filed under the wrong heading.

The Proclamation is available via the Federal Register. CBP guidance is available through the CBP website and its CSMS message system. For a broader overview of the 2026 tariff code changes, see our 2026 tariff code overview.

Refund and correction position for past entries

The end of heading 9903.85.08 on April 6, 2026, created no automatic refund for duties paid while the heading was in force. The Section 232 aluminum derivative duty moved to the consolidated 9903.82 headings rather than being eliminated, so there was no policy-level overpayment inherent in the transition itself.

Additionally, Section 232 duties are not eligible for drawback. An importer who believes they overpaid under 9903.85.08, for example by misclassifying an entry or incorrectly calculating the aluminum content value, must follow the ordinary post summary correction or protest path for that entry. The IEEPA refund process does not apply to Section 232 duties.

If you are auditing past entries for potential overpayments, tools that analyze ACE data can help identify entries that carried 9903.85.08. See Is There a Tariff Calculator That Checks a Whole ACE File? for context on bulk entry review.

What importers should do

• Confirm that no current entries are still being filed under 9903.85.08. Any entry with a date of importation on or after April 6, 2026, must use the applicable consolidated 9903.82 heading, not this ended heading.
• Review historical entries filed under 9903.85.08 between August 18, 2025, and April 5, 2026, to confirm that the aluminum content value was correctly identified and that the 50% duty was applied to that value, not to the full customs value of the article.
• If a past entry under this heading appears to have been mis-filed or to have used an incorrect aluminum content value, pursue correction through a post summary correction or protest; do not expect drawback or any automatic refund tied to the heading's end.
• Consult the current HTSUS and your customs broker to confirm which 9903.82 heading now governs your specific products, as the facts block does not identify a single successor heading for all formerly covered subheadings.

Key references

• Federal Register: Proclamation 11021, 91 FR 18201, consolidating Section 232 metal actions into the 9903.82 headings effective April 6, 2026.
• U.S. Customs and Border Protection: CSMS 68253075, CBP operational guidance on the April 6, 2026, Section 232 consolidation.
• Harmonized Tariff Schedule of the United States (USITC): Official HTSUS, including Chapter 99 and the terminated 9903.85.08 heading text and U.S. Note 19, subdivision (k).
• CBP.gov: Post summary correction and protest procedures for correcting past entries.