CBP Issues Guidance for Duties to Derivative Steel, Iron and Aluminum Products

 

In a CSMS message released on February 4, U.S. Customs and Border Protection (CBP) issued guidance to the Trade on the additional duties to imports of Derivative Aluminum and Steel Articles.

 

For Derivative Aluminum Products:

 

Importers shall report the following HTS classification for imported merchandise subject to the additional duty: 9903.85.03 (10 percent ad valorem additional duty for derivative of aluminum products). 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.

 

Heading 9903.85.03 shall apply to the following derivative aluminum products:

 

(A) stranded wire, cables, plaited bands and the like, including slings and similar articles, of aluminum and with steel core, not electrically insulated; the foregoing fitted with fittings or made up into articles (described in subheading 7614.10.50);

 

(B) stranded wire, cables, plaited bands and the like, including slings and similar articles, of aluminum and not with steel core, not electrically insulated; the foregoing comprising electrical conductors, not fitted with fittings or made up into articles (described in subheading 7614.90.20);

 

(C) stranded wire, cables, plaited bands and the like, including slings and similar articles, of aluminum and not with steel core, not electrically insulated; the foregoing not comprising electrical conductors, not fitted with fittings or made up into articles (described in subheading 7614.90.40);

 

(D) stranded wire, cables, plaited bands and the like, including slings and similar articles, of aluminum and not with steel core, not electrically insulated; the foregoing fitted with fittings or made up into articles (described in subheading 7614.90.50);

 

(E) bumper stampings of aluminum, the foregoing comprising parts and accessories of the motor vehicles of headings 8701 to 8705 (described in subheading 8708.10.30); and

 

(F) body stampings of aluminum, for tractors suitable for agricultural use (described in subheading 8708.29.21).

 

For Derivative Iron or Steel Products:

 

Importers shall report the following HTS classification for imported merchandise subject to the additional duty: 9903.80.03 (25 percent ad valorem additional duty on derivative for iron/steel products). In addition to reporting the regular Chapter 73 of the HTS classification for the imported derivative merchandise, for steel stampings, the new HTS classification 8708.10.30.20 and 8708.29.21.20 will be effective on February 8, 2020.

 

Heading 9903.80.03 shall apply to the following derivative iron or steel products:

 

(A) nails, tacks (other than thumb tacks), drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material (excluding such articles with heads of copper), suitable for use in powder-actuated hand tools, threaded (described in subheading 7317.00.30); and

 

(B) nails, tacks (other than thumb tacks), drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material (excluding such articles with heads of copper), of one piece construction, whether or not made of round wire; the foregoing described in statistical reporting numbers 7317.00.5503, 7317.00.5505, 7317.00.5507, 7317.00.5560, 7317.00.5580 or 7317.00.6560 only and not in other statistical reporting numbers of subheadings 7317.00.55 and 7317.00.65;

 

(C) bumper stampings of steel, the foregoing comprising parts and accessories of the motor vehicles of headings 8701 to 8705 (described in subheading 8708.10.30); and

 

(D) body stampings of steel, for tractors suitable for agricultural use (described in subheading 8708.29.21).

 

Goods for which entry is claimed under a provision of chapter 98 and which are subject to the additional duties prescribed herein shall be eligible for and subject to the terms of such provision and applicable CBP regulations, except that duties under subheading 9802.00.60 shall be assessed based upon the full value of the imported article. In particular, please note that 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.

 

No claim for entry or for any duty exemption or reduction shall be allowed for the derivative aluminum or iron/steel products enumerated in this subdivision under a provision of chapter 99 that may set forth a lower rate of duty or provide duty-free treatment, taking into account information supplied by CBP, but any additional duty prescribed in any provision of this subchapter or subchapter IV of chapter 99 shall be imposed in addition to the duty in heading 9903.85.03 for aluminum and 9903.80.03 for steel.

 

For additional information, please make sure to read the CSMS message here.

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