9903.85.14 Explained: UK Derivative Aluminum Section 232 Tariff

Key Points

• HTS 9903.85.14 applied Section 232 duties to derivative aluminum products of the United Kingdom under note 19, subdivision (r) of Chapter 99.
• The code was active from as early as June 4, 2025 (for most subheadings) or August 18, 2025 (for others) through April 6, 2026, when a consolidated Section 232 restructuring superseded it.
• Twenty-four Chapter 1-97 subheadings were covered, spanning aluminum containers, household articles, and other fabricated aluminum goods; the full list is in note 19, subdivision (r) of the HTSUS.
• After April 6, 2026, entries in this window remain subject to review and potential duty adjustment; consult the current HTSUS and your broker for the successor code that now applies.
• The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

On this page

1. What 9903.85.14 is and why it existed
2. Affected products and HTSUS coverage
3. Effective windows by subheading
4. How this code appeared on an entry
5. Interaction with other tariff provisions
6. Post-cutover status and entry corrections
7. What importers should do
8. Key references

HTS 9903.85.14 was the Chapter 99 overlay code that imposed Section 232 duties on derivative aluminum products imported from the United Kingdom. As of October 3, 2026, the code's official heading describes it as superseded at the consolidated Section 232 cutover on April 6, 2026. Any entry filed with this code for goods imported between June 4, 2025 and April 6, 2026 (or August 18, 2025 and April 6, 2026, depending on the subheading) was subject to its terms. Importers and brokers with open entries in that window need to understand both the scope that applied then and the successor framework that applies now.

What 9903.85.14 is and why it existed

The United States has authority under Section 232 of the Trade Expansion Act to impose duties on imports that threaten national security, including articles made from aluminum. That authority was extended to derivative aluminum products, meaning finished or semi-finished goods that contain aluminum as a significant input, not just raw aluminum itself.

9903.85.14 was the specific Chapter 99 code carved out for derivative aluminum products originating in the United Kingdom. Its legal basis is note 19 to the Chapter 99 subchapter, specifically subdivision (r), which lists the covered product subheadings and the country scope. Because the scope rules live inside that note, the heading text alone does not enumerate every product; the note does.

You can verify the current text of the HTSUS, including note 19, directly at hts.usitc.gov. Check Chapter 99 and locate note 19, subdivision (r) for the authoritative and complete product list.

Affected products and HTSUS coverage

Twenty-four Chapter 1-97 subheadings were enumerated in note 19, subdivision (r) as subject to 9903.85.14 when imported from the United Kingdom. The examples below illustrate the range of products involved. Treat this list as illustrative, not exhaustive: confirm every subheading against the actual note in the HTSUS.

• 7612.10.0000 and 7612.90.5000: aluminum casks, drums, cans, boxes, and similar containers
• 7613.00.0000: aluminum containers for compressed or liquefied gas
• 7614.10.10: stranded wire, cables, and similar articles of aluminum
• 7610.10.00 and 7610.90.00: aluminum structures and structural parts
• 7615 series (multiple 10-digit subheadings): aluminum household articles and parts, including cookware, sanitary ware, and table/kitchen articles
• 7616 series (multiple 10-digit subheadings): other articles of aluminum, including fasteners, rivets, and miscellaneous fabricated parts

The full 24-subheading scope is defined exclusively in note 19, subdivision (r). Do not rely on any partial list, including this one, for entry classification purposes.

Effective windows by subheading

Not all covered subheadings became subject to 9903.85.14 on the same date. The facts block confirms two distinct start dates, with the same end date for all:

Effective June 4, 2025 through April 6, 2026

The majority of covered subheadings, including the 7610, 7612.90.10, 7615, and 7616 families, were subject to 9903.85.14 for goods of the United Kingdom entered on or after June 4, 2025 and before the April 6, 2026 cutover.

Effective August 18, 2025 through April 6, 2026

A smaller group of subheadings, including 7612.10.0000, 7612.90.5000, 7613.00.0000, and 7614.10.10, were added to the scope later and became effective for United Kingdom goods entered on or after August 18, 2025 through the same April 6, 2026 end date.

The cutover on April 6, 2026 marked the consolidation of Section 232 aluminum derivative provisions. After that date, 9903.85.14 was superseded. Confirm which successor code now applies to your goods at hts.usitc.gov or with your broker.

How this code appeared on an entry

Chapter 99 codes like 9903.85.14 function as overlay lines on a customs entry. They ride alongside the base Chapter 1-97 classification line, not in place of it. A correctly filed entry for, say, aluminum household cookware from the United Kingdom during the covered window would show:

• Line 1: the base subheading (e.g. 7615.10.20.15) with the normal column 1 general duty rate
• Line 2: 9903.85.14 to report and collect the additional Section 232 derivative aluminum duty on that same entry line value

Both lines reference the same entered value. The Section 232 duty is applied on top of, not instead of, the standard rate. Missing either line creates a duty discrepancy that CBP can catch at liquidation. For background on how CBP reviews and adjusts entries, see Customs Entry Liquidation: The One-Year Clock, Extensions, and Notices.

For guidance on who bears legal responsibility for correct classification on an entry, see Importer of Record vs Ultimate Consignee: Who CBP Holds Responsible.

Interaction with other tariff provisions

Section 232 derivative aluminum duties generally stack with other applicable duty programs. An entry could simultaneously carry:

• The base MFN column 1 general rate for the Chapter 1-97 subheading
• The Section 232 derivative aluminum duty reported under 9903.85.14
• Any applicable antidumping or countervailing duties if an AD/CVD order covers the specific product and the United Kingdom as a country

For a deeper look at how these programs interact on a single entry line, see How Do Section 232, Section 301 and AD/CVD Duties Stack?

The facts block for 9903.85.14 does not state the specific additional duty rate imposed. If the rate is not visible in your broker's tariff tool, confirm it directly in note 19, subdivision (r) of the HTSUS at hts.usitc.gov, or check with your licensed customs broker. Do not assume a rate that is not stated in the official schedule.

Post-cutover status and entry corrections

The April 6, 2026 cutover superseded 9903.85.14 as part of a broader consolidation of Section 232 aluminum derivative provisions. This has several practical consequences:

Entries filed before April 6, 2026

Entries covering shipments during either effective window (June 4, 2025 to April 6, 2026, or August 18, 2025 to April 6, 2026) that correctly claimed 9903.85.14 remain subject to standard liquidation review. If your entry omitted the 9903.85.14 overlay line during the covered window, a prior disclosure or post-summary correction may be appropriate. Confirm the deadline and procedure with your broker and with CBP.

Entries filed on or after April 6, 2026

Do not use 9903.85.14 for entries of goods imported on or after April 6, 2026. The code was superseded on that date. Identify the correct successor Chapter 99 code in the current HTSUS before filing. Using a superseded code on a new entry will create a classification error.

For a broad orientation to the 2026 tariff code landscape, see 2026 Tariff Code Overview. To model your duty exposure under the successor code, the duty calculator can help you run scenarios.

What importers should do

• Audit entries in the covered window. Review all entries of United Kingdom-origin derivative aluminum goods in the periods June 4, 2025 through April 6, 2026 (or August 18, 2025 through April 6, 2026, depending on subheading) to confirm 9903.85.14 was correctly claimed alongside the base Chapter 1-97 line.
• Verify the full subheading list in the HTSUS. The 24 subheadings covered by note 19, subdivision (r) are the controlling authority. Cross-check every product line against the official schedule at hts.usitc.gov, not against any summary list.
• Identify the successor code for current and future shipments. 9903.85.14 was superseded on April 6, 2026. Work with your broker to determine which consolidated Section 232 code now governs derivative aluminum from the United Kingdom, and update your classification matrix accordingly.
• Monitor CBP guidance for post-cutover liquidation instructions. Check cbp.gov for any CSMS messages or binding guidance addressing the transition from 9903.85.14 to the successor code, particularly for entries that span the cutover date.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov: official source for Chapter 99 note 19, subdivision (r) and the full list of covered subheadings
• U.S. Customs and Border Protection, cbp.gov: CBP guidance, CSMS messages, and entry instructions for Section 232 derivative aluminum
• Federal Register, federalregister.gov: Federal Register notices establishing and modifying Section 232 derivative aluminum duty programs
• White House, whitehouse.gov: presidential proclamations authorizing Section 232 actions on aluminum derivatives
• 19 U.S.C. 1862, law.cornell.edu: Section 232 of the Trade Expansion Act, the statutory authority for these duties