Section 232 Tariffs: Which Products Pay, and How Much?
Key takeaways
As of October 2026, Section 232 tariffs cover steel, aluminum and copper articles, autos and parts, some wood products, patented drugs and certain chips. Listed metal articles, steel or aluminum tins among them, pay 50% or 25% of full value. Section 232 goods do not also pay the Section 301 duty.
Metal packaging, Korea's 15% lines and Section 301: what a consumer brand should check
Brands that import into the US have started asking us about a tariff they thought was only for steel mills:
"Our hand cream ships in an aluminum tube. Does that change our duty?"
"Our holiday gift set comes in a steel tin. Is the tin taxed on its own?"
"We already pay the 12.5% on Korean goods. Does Section 232 come on top of that?"
The short answer: Section 232 tariffs follow the product and what it is made of, and metal packaging can bring a cosmetics or food brand into scope. Since April 6, 2026, steel, aluminum and copper articles listed in the annexes of Proclamation 11021 pay 50% or 25% of their full customs value. Goods that pay a Section 232 duty do not also pay the Section 301 duty.
1. What Section 232 is, and who sets the rate
Section 232 of the Trade Expansion Act of 1962 lets the President adjust imports that threaten national security. Per the Bureau of Industry and Security (BIS), the Commerce Department runs the investigation, and the President decides the action.
The action comes as a proclamation, a presidential order that sets the rate and the covered products. CBP then gives filing rules in a CSMS message (Cargo Systems Messaging Service, its bulletin to the trade). Each Section 232 duty goes on the entry under a Chapter 99 heading, next to the product's 10-digit HTS line.
Two things follow for an importer:
- The list can grow at any time. Proclamation 11021 ended the old inclusion request process and lets Commerce and USTR add derivative products "on a rolling basis" (Proclamation 11021, clause 11).
- A free-trade claim does not remove it. CBP's Section 232 FAQ says "Section 232 duties may not be waived due to a Free Trade Agreement." That includes KORUS.
A Section 232 duty is set product by product, and the product list changes by proclamation and notice.
2. Section 232 tariffs in force as of October 2026
| Products | Base rate | Rate for products of Korea | Source |
|---|---|---|---|
| Steel, aluminum and copper articles in Annex I-A | 50% of full customs value, from April 6, 2026 | No general Korea rate | Proclamation 11021, CSMS #68253075 |
| Derivative articles in Annex I-B | 25% of full customs value, from April 6, 2026 | No general Korea rate. Heading 9903.82.22: 15% for certain steel derivatives used as mobile industrial equipment | Proclamation 11021, CSMS #68855869 |
| Certain industrial equipment in Annex III | Normal duty plus Section 232 equals 15% when the normal duty is under 15%, through December 31, 2027 | No separate Korea rate found | Proclamation 11021 |
| Automobiles and auto parts | 25% (autos from April 3, 2025, parts from May 3, 2025) | 15% combined when the normal duty is under 15%, from November 1, 2025 | Proclamation 10908, CSMS #66987366 |
| Upholstered wooden furniture, kitchen cabinets, vanities | 25%, rising to 30% or 50% on January 1, 2027 | 15% combined on 7 HTS lines for cabinets and upholstered wooden furniture, from November 14, 2025 | Timber and lumber proclamation, CSMS #66987366 |
| Patented drugs | 100% (generics 0%) | 15% under heading 9903.04.62, per CBP's July 30, 2026 guidance | CSMS #69395344 |
| Certain advanced computing chips | 25% | Not covered here | White House fact sheet |
Medium and heavy-duty trucks and buses also have a Section 232 proclamation. We did not check its rates.
Three rules in Proclamation 11021 shape the metal rows:
- Full value: the duty applies "to the full customs value of the imported product, regardless of metal content."
- One rate: a product with two or three of the metals pays the duty only once (clause 9).
- Copper: the copper tariff from 2025 now sits in the same regime as steel and aluminum (clause 2).
For most consumer brands, the metal rows matter more than the car or drug rows.
3. Are metal tins, cans and tubes covered by Section 232?
Many steel and aluminum containers appear to be covered, at the top rate. An automated extraction of the Proclamation 11021 annexes (a 58-page PDF) returned these headings:
- 7310 (iron or steel tanks, cans, boxes and similar containers) and 7311 (iron or steel containers for compressed or liquefied gas): Annex I-A, 50%
- 7612 (aluminum casks, cans, boxes and tubular containers): Annex I-A, 50%
- 7615 (aluminum household articles): Annex I-A, 50%
- 7323 (iron or steel household articles): Annex I-B, 25%
- 9603 (brushes) and 9615 (combs and hair clips): not found in the annexes
We did not read the PDF line by line, so treat these as examples. Check your 10-digit line in the annex or the CBP HTS lists, and confirm it with a licensed customs broker.
The light-metal exclusion does not help most containers. CBP's CSMS #68253075 says articles that "contain less than 15 percent of the aggregate weight of the applicable metal(s)" are not subject to the duties. The same message excludes articles in Chapters 72, 73, 74 and 76 from that rule. Headings 7310, 7311 and 7323 are in Chapter 73, and 7612 and 7615 are in Chapter 76. One law-firm summary words it "15 percent or less." CBP's wording is the official one. Have a broker confirm any product near the line.
For example, a tin with a customs value of $1.00 under a 50% line pays $0.50 in Section 232 duty, plus the normal (MFN) duty on that line. On 10,000 tins, that is $5,000 in Section 232 duty alone.
Two cases need a broker before the first shipment:
- Filled containers. Proclamation 11021 lets Commerce bring metal containers into scope "even if they are filled with items that will not be subject to steel, aluminum, or copper tariffs" (clause 11). Whether your filled tin enters under the container's heading or the contents' heading is a classification call.
- Retail sets. CBP's Section 232 FAQ says that if the item that "imparts the essential character to the set" is subject to Section 232, "the entire set" pays the additional duty. For example, ask which item sets the character of three creams packed in a steel tin.
4. Section 232 and Section 301 do not stack
Goods subject to Section 232 do not pay the Section 301 forced-labor duty that started on July 24, 2026. The USTR fact sheet lists "All articles and parts of articles subject to section 232 tariffs" as not covered. CBP's CSMS #69326983 gives them a general exemption heading, 9903.05.90.
So each Korean product pays one of the two extra duties:
- A product in a Section 232 annex pays the Section 232 rate, plus its normal duty where the rate is not a combined one.
- Every other Korean product pays the Section 301 duty, with a 12.5% combined floor (CSMS #69326983). For the Section 301 floor and HTS lookup, read our HTS code guide.
One entry can hold both. For example, a shipment of cream jars and steel gift tins can pay Section 301 on the jars and Section 232 on the tins.
The IEEPA tariff refund does not cover Section 232 duties. See our tariff refund guide.
For a covered good, the Section 232 duty takes the place of the Section 301 duty.
5. Where Korea gets a 15% rate, and where it does not
In the joint fact sheet of November 13, 2025, the US said it "will reduce its Section 232 sectoral tariffs on automobiles, auto parts, timber, lumber, and wood derivatives of the ROK to 15 percent." CBP has put part of that into its filing rules:
- Autos and parts: normal duty plus Section 232 equals 15% when the normal duty is under 15%, from November 1, 2025 (CSMS #66987366). The base rate for other countries is 25% (Proclamation 10908).
- Wood: 15% combined on 7 HTS lines for kitchen cabinets and upholstered wooden furniture, under heading 9903.76.23, from November 14, 2025 (CSMS #66987366). We did not confirm a Korea rate for softwood lumber, so do not assume every Korean wood product pays 15%.
- Patented drugs: 15% for Korea under heading 9903.04.62, against 100% for others, in CBP's July 30, 2026 guidance (CSMS #69395344). Check for later CBP updates before you rely on it.
- Metals: no general Korea rate. The only Korea metal rate we found is heading 9903.82.22, at 15% for certain steel derivatives used as mobile industrial equipment (CSMS #68855869).
Korea's 15% covers cars, parts, some wooden furniture and patented drugs. It does not cover tins, cans or tubes.
6. How to check whether your product is covered
Run these steps for each product and for its metal packaging:
- Get the 10-digit HTS line from your broker or your own classification.
- Look up the heading in the Proclamation 11021 annexes and in CBP's HTS lists. Note the annex: I-A (50%), I-B (25%) or III (15% combined).
- If the line is outside Chapters 72, 73, 74 and 76, check the under-15% metal weight rule.
- Read the newer CSMS messages. CSMS #68855869 added lines from June 8, 2026, such as metal furniture lines in 9403, and said filing instructions for some headings will come later.
- Look at the BIS investigations list. It includes robotics and industrial machinery (started September 2, 2025), which matters if you import filling or packing machines. The page does not show which cases are open.
For importer of record and entry filing, read our customs clearance guide.
Four questions for your customs broker
Ask these before the next shipment of metal-packed goods.
1. What is the 10-digit HTS line for the tin, can or tube, and which annex lists it?
2. Does the filled product enter under the container's heading or the contents' heading?
3. For gift sets, which item decides the classification of the whole set?
4. Which Chapter 99 headings go on the entry: Section 232, Section 301, or both on different lines?
If a line is covered, the duty goes into your landed cost before you set a price. For how duty enters the landed cost, see our pricing guide.
Wrap-up
Section 232 is a set of product lists, and those lists now reach packaging. This post summarizes official rules and is not legal advice. Rates change by proclamation, so check the latest CSMS messages or ask a licensed customs broker before each new product.
LinkONE supports US import regulation and customs consulting, and Korea to US ocean and air freight from its warehouse in Fullerton, California.
In the end, a brand that ships in steel or aluminum should classify the tin with the same care as the product inside it.
Frequently Asked Questions
What products are subject to Section 232 tariffs?
As of October 2026, Section 232 covers steel, aluminum and copper articles listed in the annexes, at 50% or 25% of full customs value since April 6, 2026 (Proclamation 11021). It also covers autos and parts at 25% (Proclamation 10908), some lumber and wood products, patented drugs at 100% (CSMS #69395344) and certain advanced chips at 25% (White House).
What is the difference between Section 301 and Section 232 tariffs?
Section 232 is a national-security tariff on listed products, set by presidential proclamation under the Trade Expansion Act of 1962 (BIS). The Section 301 duty from July 24, 2026 applies by country, with a 12.5% combined floor for Korean goods (CSMS #69326983). A product subject to Section 232 does not pay the Section 301 duty (USTR).
Are steel or aluminum tins subject to Section 232 tariffs?
Many appear to be. An automated read of the annexes lists headings 7310 (steel containers) and 7612 (aluminum containers) in Annex I-A at 50% of full value, so confirm your 10-digit line with a broker. The under-15% metal weight exclusion does not apply to Chapters 73 and 76 (CSMS #68253075).
Does Korea get a lower Section 232 rate on metal?
Not in general. The only Korea metal rate in CBP's June 2026 guidance is heading 9903.82.22, at 15% for certain steel derivatives used as mobile industrial equipment (CSMS #68855869). Korea's 15% combined rates cover autos, auto parts and 7 lines of wooden furniture and cabinets (CSMS #66987366).
Does a KORUS claim remove the Section 232 duty?
No. CBP's Section 232 FAQ says "Section 232 duties may not be waived due to a Free Trade Agreement." A KORUS claim can still change the normal duty on the line, so ask your broker how it affects the total.
Sources
- Proclamation 11021, Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United States (April 2, 2026)
- CBP CSMS #68855869, Further Adjusting the Tariff Regimes for Aluminum, Steel, and Copper (June 5, 2026)
- White House, Joint Fact Sheet on President Trump's Meeting with President Lee Jae Myung (November 13, 2025)
- CBP CSMS #69326983, Section 301 Forced Labor Import Duties (July 23, 2026)
Rates and rules in this post are as of October 2026.
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