CBP Issues Filing Instructions on Expanded Section 232 Tariffs
The coming expansion of Section 232 tariffs to finished steel and aluminum goods will not apply to immediate transportation entries that are accepted before Feb. 8, CBP said in a Feb. 4 CSMS message. The message gives guidance for filers affected by the new 10 percent tariffs on some finished aluminum goods and 25 percent tariffs on some finished steel goods that start on Feb. 8 (see 2001280072). Eligible immediate transportation entries “shall be subject to the duty rates in effect when the immediate transportation entry was accepted at the port of original importation,” the agency said. CBP used a similar policy when the previous Section 232 tariffs took effect (see 1804050027).
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Importers should report HTS code 9903.85.03 aluminum goods subject to the new tariffs, which are mostly classified in Chapter 76, CBP said. The two products not in Chapter 76, aluminum automobile stampings, will be classifiable in two new HTS numbers, it said. “In addition to reporting the regular Chapter 76 of the HTS classification for the imported derivative merchandise, for aluminum stampings, new HTS classifications 8708.10.30.30 and 8708.29.21.30 will be effective on February 8, 2020,” it said.
Importers of iron or steel products subject to the tariffs should use subheading 9903.80.03. Most of those items are classified in Chapter 73, but the steel stampings subject to the tariffs will also see a new subheading. “For steel stampings, the new HTS classification 8708.10.30.20 and 8708.29.21.20” will take effect on Feb. 8, CBP said.
As is true for the existing Section 232 tariffs (see 1807060027), “duties under subheading 9802.00.60 shall be assessed based upon the full value of the imported article,” CBP said. That subheading covers articles of metals manufactured in the U.S. and exported for processing then returned to the U.S. for further processing, with duties typically paid only on the foreign processing. Also, “if body stampings of aluminum or steel, for tractors suitable for agricultural use qualify under 9817.00.50/.60, the imports are still subject to the additional 232 duties,” it said. Other Chapter 98 provision may still apply, though.