TARIFFS

This information is intended for general guidance only. Laws in each jurisdiction are continually evolving, and the details below may change at any time.

Section 301 China Tariffs 

Section 301 tariffs are a series of U.S. tariffs imposed beginning in 2018, targeting goods manufactured in China. The tariffs were implemented on four main lists (Lists 1, 2, 3, and 4), each covering a wide range of products.

Section 301 China Tariff Timeline

*List 3 goods were subject to a 10% duty rate effective September 23, 2018, until they were increased to 25% on May 10, 2019. 84 FR 20459

**List 4a and 4b goods were subject to a 15% duty rate prior to the United States and China signing the Phase One Economic and Trade Agreement on January 14, 2020, under which List 4a was reduced to 7.5% and List 4b was suspended. 85 FR 3741

*** Final list of section 301 Modifications in connection with the Four-Year Review can be found here: 89 FR 76581

For ease of reference, CBP has provided a current summary of Section 301 duties and product exclusion notifications in form of a chart here.

 Section 232 Tariffs on Steel & Aluminum

The Section 232 tariffs on steel and aluminum are U.S. tariffs imposed in 2018.  These tariffs include a 25% duty on steel and a 10% duty on aluminum, applied broadly to imports from various countries. The tariffs have led to higher costs for industries reliant on these materials, sparked trade tensions with key partners, and generated debate over their impact on both U.S. industry and global trade relations.

Steel

As of May 20, 2019:  All countries of origin except Argentina, Australia, Brazil, Canada, Mexico and South Korea.

25 percent ad valorem additional duty for steel mill products – “Steel articles” are defined at the Harmonized Tariff Schedule (HTS) 6-digit level as:  7206.10 through 7216.50, 7216.99 through 7301.10, 7302.10, 7302.40 through 7302.90, and 7304.10 through 7306.90, including any subsequent revisions to these HTS classifications.

Aluminum

As of May 20, 2019:  All countries of origin except Argentina, Australia, Canada and Mexico.

10 percent ad valorem additional duty for aluminum products – “Aluminum articles” are defined in the Harmonized Tariff Schedule (HTS) as: (a) unwrought aluminum (HTS 7601); (b) aluminum bars, rods, and profiles (HTS 7604); (c) aluminum wire (HTS 7605); (d) aluminum plate, sheet, strip, and foil (flat rolled products) (HTS 7606 and 7607); (e) aluminum tubes and pipes and tube and pipe fitting (HTS 7608 and 7609); and (f) aluminum castings and forgings (HTS 7616.99.51.60 and 7616.99.51.70), including any subsequent revisions to these HTS classifications.

Derivative Aluminum Products:

As of Feb 8, 2020: All countries of origin except Argentina, Australia, Canada, and Mexico.

• (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).

Derivative Iron or Steel Products:

As of Feb 8, 2020: All countries of origin except Argentina, Australia, Brazil, Canada, Mexico, and South Korea.

• 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).

Additional guidance regarding Absolute Quota, Tariff Rate Quota (TRQ), & General Approved Exclusions (GAEs) may be found by visiting CBP’s Trade Remedies webpage. Please contact your Cargo Services representative with any questions.