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9903.85.15 Explained: UK Derivative Aluminum Section 232 Tariff

Published: October 4, 2026 · 8 min read

Key Points

HTS 9903.85.15 applied a Section 232 derivative aluminum duty to goods from the United Kingdom, and was active from August 18, 2025 through April 6, 2026.
The code was superseded at the consolidated Section 232 cutover on April 6, 2026, meaning entries on or after that date should not carry this code.
The code covers derivative aluminum products provided for in subdivision (s) of note 19 to subchapter III of Chapter 99 of the HTSUS; the full scope runs to 225 product lines, far more than can be listed here.
9903.85.15 is the sibling of 9903.85.14; the two codes share the same heading but differ by subdivision, each covering a distinct subset of the note 19 product list.
Entries made while the window was open that are still unliquidated, or that were liquidated incorrectly, may require a post-entry correction; confirm the appropriate path with a licensed broker or the applicable CBP port.

HTS 9903.85.15 is a Chapter 99 overlay code that imposed a Section 232 additional duty on derivative aluminum products imported from the United Kingdom, covering goods classifiable under the subheadings listed in subdivision (s) of note 19 to subchapter III of Chapter 99. The code was effective from August 18, 2025 through April 6, 2026, when it was superseded at the consolidated Section 232 cutover. Every rate, date, and product-scope claim in this article comes from facts current as of October 4, 2026. The links throughout this article go to the primary documents: proclamations, Federal Register notices, and official tariff schedule pages. Read the source.

What 9903.85.15 is and who it affects

Section 232 of the Trade Expansion Act authorizes the President to restrict imports that threaten national security. Under that authority, derivative aluminum products, meaning goods that are not primary aluminum but that contain aluminum as a meaningful input, became subject to additional duties when imported from certain countries. 9903.85.15 was the Chapter 99 provision that carried those duties for United Kingdom-origin derivative aluminum products falling within subdivision (s) of note 19 to subchapter III of Chapter 99.

Importers of finished goods with aluminum content sourced from the UK, as well as customs brokers filing entries on their behalf, needed to evaluate whether their underlying Chapter 1-97 classification appeared on the note 19(s) product list during the August 18, 2025 through April 6, 2026 window. Importers who shipped and entered UK-origin derivative aluminum goods during that period and who have not yet confirmed correct duty payment should review their entries now.

Effective window and supersession at the consolidated 232 cutover

The code's effective window ran from August 18, 2025 through April 6, 2026. On April 6, 2026, a consolidated Section 232 framework took effect, at which point 9903.85.15 was superseded. Entries of UK-origin derivative aluminum goods presented on or after April 6, 2026 should not carry 9903.85.15. Entries presented before that date during the active window were subject to the duty as stated in the HTSUS at the time of entry.

Because the window is now closed, the most common reason to research this code is to audit prior entries, respond to CBP inquiries on unliquidated entries, or assess whether any post-entry corrections are warranted. Confirm current treatment for post-cutover entries under the consolidated 232 framework by checking the official HTSUS or with your broker.

Product and country scope

Country of origin

The sole country covered by 9903.85.15 is the United Kingdom (GB). Derivative aluminum goods of identical classification from other countries were not covered by this specific code; they fell under separate Chapter 99 provisions. Confirm the origin rules applicable to your goods with a licensed customs broker, particularly if processing or transformation in a third country is involved.

Product scope: subdivision (s) of note 19

The full product scope is defined by subdivision (s) of note 19 to subchapter III of Chapter 99 of the HTSUS. That note lists 225 HTS subheadings in total. The article below shows only the first 40 as illustrative examples. The heading covers many more product lines than are listed here, and importers must consult note 19(s) in the HTSUS directly to determine whether a specific classification falls within scope.

The following subheadings are among those covered (UK origin, August 18, 2025 through April 6, 2026):

0402.99.68, 0402.99.70, 0402.99.90 (certain milk and cream preparations)
2106.90.99.98 (certain food preparations)
2710.19.30.50 (certain petroleum products)
2903.43.10, 2903.45.10, 2903.49.00, 2903.51.10, 2903.59.90 (halogenated derivatives of hydrocarbons)
3004.90.92.44 (certain medicaments)
3208.10.00, 3208.20.00, 3208.90.00 (paints and varnishes, polyester, acrylic, and other bases)
3209.10.00, 3209.90.00 (water-based paints and varnishes)
3213.90.00 (artists' and students' colors)
3214.10.00 (glaziers' putty, grafting putty, and similar mastics)
3303.00.10, 3303.00.20, 3303.00.30 (perfumes and toilet waters)
3304.30.00, 3304.99.50 (manicure/pedicure preparations and other beauty products)
3305.10.00, 3305.30.00, 3305.90.00 (hair care preparations)
3306.90.00 (other oral hygiene preparations)
3307.10.10, 3307.10.20, 3307.20.00, 3307.49.00, 3307.90.00 (shaving preparations, personal deodorants, bath preparations, and other toiletries)
3401.30.10, 3401.30.50 (organic surface-active products and preparations for washing the skin)
3402.31.90, 3402.49.90, 3402.50.11, 3402.50.51, 3402.90.10, 3402.90.30 (surface-active agents and washing preparations)

Again, this list represents only 40 of the 225 subheadings covered by subdivision (s) of note 19. Do not rely on this list alone. Review the full note in the HTSUS before making any classification or duty determination.

How 9903.85.15 differs from sibling code 9903.85.14

9903.85.15 and 9903.85.14 are siblings within the same heading. Both applied to UK-origin derivative aluminum products under note 19 to subchapter III of Chapter 99, and both carried the same August 18, 2025 through April 6, 2026 active window. The critical distinction is the subdivision of note 19 each references: 9903.85.14 corresponds to a different subdivision of note 19, while 9903.85.15 corresponds specifically to subdivision (s). Each subdivision enumerates a distinct set of HTS subheadings. An importer whose goods appeared in subdivision (s) used 9903.85.15 on the entry; goods covered by the other subdivision used 9903.85.14. Using the wrong sibling code on an entry would constitute a misclassification of the Chapter 99 overlay even if the underlying Chapter 1-97 classification was correct.

For a direct comparison of the two codes and their subdivision assignments, see our article on 9903.85.14.

How this code stacks with other duties

Section 232 derivative aluminum duties stack on top of, rather than replace, other applicable duties. During the August 18, 2025 through April 6, 2026 window, a UK-origin good covered by 9903.85.15 would have owed, simultaneously:

The Column 1 general rate of duty under the underlying Chapter 1-97 classification (the UK's MFN rate, unless a preferential program applied).
Any applicable antidumping (AD) or countervailing (CVD) duties under separate orders.
Any other applicable Chapter 99 duties imposed by separate legal authority.
The Section 232 derivative aluminum additional duty under 9903.85.15 itself.

For a broader explanation of how Section 232, Section 301, and AD/CVD duties layer on a single entry, see How Do Section 232, Section 301 and AD/CVD Duties Stack?. The facts block does not state the specific ad valorem rate associated with 9903.85.15; confirm the applicable rate in the HTSUS or with your broker.

How the code appears on a CBP entry

Chapter 99 codes are overlay provisions. On a CBP Form 7501 entry summary, 9903.85.15 appears as a second classification line alongside the underlying Chapter 1-97 subheading. The two lines together generate the full duty calculation: the Chapter 1-97 line produces the standard duty, and the 9903.85.15 line produces the Section 232 additional duty. Both lines must reflect the same entered value and quantity for the affected goods.

Brokers filing entries for UK-origin goods covered by note 19(s) during the active window were responsible for including both lines. Entries that omitted 9903.85.15 while it was in effect may be subject to CBP demand for the additional duty, plus interest. Use the 2026 tariff code overview and the duty calculator to evaluate the financial exposure on potentially affected entries.

What importers should do

Audit prior entries. If your business imported UK-origin goods during August 18, 2025 through April 6, 2026, cross-reference each underlying Chapter 1-97 subheading against the full list in subdivision (s) of note 19 in the HTSUS to confirm whether 9903.85.15 was owed and whether it was correctly declared.
Check unliquidated entries. For entries still pending liquidation, confirm with your broker and CBP port whether the duty was assessed correctly; there may still be time to file a prior disclosure or protest depending on procedural timelines.
Do not use 9903.85.15 on post-cutover entries. The code was superseded on April 6, 2026. Entries presented on or after that date for UK-origin derivative aluminum goods should reflect the current consolidated Section 232 treatment; verify the correct Chapter 99 code in the current HTSUS.
Distinguish from the sibling code. Confirm whether your goods fall under subdivision (s) of note 19 (9903.85.15) or the other sibling subdivision (9903.85.14) before filing or amending any entry.

Key references

Harmonized Tariff Schedule of the United States (HTSUS), subchapter III of Chapter 99, note 19, subdivision (s): the authoritative product scope list for 9903.85.15, covering all 225 subheadings.
U.S. Customs and Border Protection (CBP): CBP guidance on Section 232 entry filing requirements, CSMS messages, and post-entry correction procedures.
Federal Register: Section 232 derivative aluminum notices and proclamations governing the August 18, 2025 effective date and the April 6, 2026 consolidated cutover.
White House proclamations: Presidential actions establishing and modifying Section 232 derivative aluminum duties on United Kingdom goods.
9903.85.14 Explained: UK Derivative Aluminum Section 232 Tariff: coverage of the sibling subdivision code for comparison.
How Do Section 232, Section 301 and AD/CVD Duties Stack?: explanation of how multiple duty layers apply to a single entry.
CBP Form 7501: Entry Summary Rules for Importers and Brokers: guidance on correctly reporting Chapter 99 overlay codes on the entry summary.

Working through tariffs on real entries? Try the free duty calculator, then see plans for the full toolkit.

About the Author

Franz Brotzen, CustomsGenius CEO & Founder. Franz is a published researcher on U.S. trade policy. He has worked at think tanks in Washington DC and Tokyo, where his academic publications focussed on tariffs and legal compliance. Franz received his JD from Harvard Law School.