Section 232 Adds Copper and Restructures Steel & Aluminum Tariffs: What Changed April 6, 2026
## Section 232 Adds Copper and Restructures Steel & Aluminum Tariffs: What Changed April 6, 2026
On April 2, 2026, President Trump signed a Presidential Proclamation that significantly restructures Section 232 tariffs on metals imports. The changes took effect at 12:01 a.m. EDT on April 6, 2026, and every importer of steel, aluminum, or copper products needs to understand the new tiered rate structure immediately.
The headline changes are twofold: copper has been added to Section 232 coverage for the first time, and the tariff structure now distinguishes between base metal articles and derivative products with different rate tiers. This is the most significant change to Section 232 since the rate escalation to 50% in 2025.
The New Tiered Rate Structure
The proclamation replaces the previous flat-rate approach with a tiered system based on how much metal content a product contains. Here is how the new structure works.
Annex I-A — Base Metal Articles (50% on full customs value). Products that are entirely or almost entirely made of steel, aluminum, or copper fall into this tier. Think raw coils, sheet metal, plate, wire rod, pipes, tubes, unwrought copper, and similar primary metal products classified in HTS Chapters 72–73 (steel), Chapter 76 (aluminum), and Chapter 74 (copper). The 50% rate is unchanged from 2025 for steel and aluminum. What is new is that the duty is now calculated on the full entered customs value for all products in this tier, and copper joins the list.
Annex I-B — Derivative Articles (25% on full customs value). Products that are substantially made of steel, aluminum, or copper but are manufactured or finished goods — not raw metal — now pay a flat 25% on their full customs value. Previously, many derivative articles were assessed at 25% only on the metal content portion of their value, which effectively meant a much lower duty. Under the new rules, the 25% applies to the entire product value. This is a meaningful increase for many importers of metal-intensive manufactured goods.
Annex III — Transitional Rate (15% through December 31, 2027). A temporary reduced rate of 15% applies to certain metal-intensive industrial and electrical grid equipment. Products in this tier receive temporary relief to allow domestic supply chains to adjust. This rate expires December 31, 2027, after which these products will be reclassified into Annex I-A or I-B.
Exempt Products. Articles with 15% or less metal content by value are not subject to Section 232 tariffs under the new structure.
UK Exception Under the Economic Prosperity Deal
The United Kingdom continues to receive preferential Section 232 treatment under the U.S.-UK Economic Prosperity Deal. UK-origin base metal articles (Annex I-A) that are smelted and cast in the UK pay 25% instead of 50%. UK-origin derivative articles (Annex I-B) pay 15% instead of 25%. Russian-origin aluminum remains subject to a punitive 200% duty rate regardless of the new tier structure.
Copper: Now Under Section 232
The most significant expansion in this proclamation is the addition of copper (HTS Chapter 74) to Section 232 coverage. Copper was not previously subject to Section 232 tariffs. As of April 6, 2026, imports of copper wire, tubes, pipes, plates, sheet, strip, fittings, and other copper articles are subject to the same tiered structure as steel and aluminum.
This affects a wide range of industries. Construction companies importing copper pipe and fittings, electrical contractors sourcing copper wire and cable, and manufacturers using copper components will all see immediate cost increases. At 50% on base copper articles, a $100,000 shipment of copper tube from a non-UK origin now carries $50,000 in Section 232 duty alone — before any base MFN duty or Section 122 surcharge.
Concrete Example: Copper Wire from China
Consider an importer bringing in $50,000 worth of copper wire (HTS 7408) from China.
Before April 6, 2026: Base MFN duty of 3.0% ($1,500) plus Section 301 List 3 at 25% ($12,500) plus Section 122 at 10% ($5,000). Total duty: $19,000. Landed cost: $69,000.
After April 6, 2026: Base MFN duty of 3.0% ($1,500) plus Section 301 List 3 at 25% ($12,500) plus Section 232 at 50% ($25,000). Note: Section 122 does NOT apply because the product is now subject to Section 232. Total duty: $39,000. Landed cost: $89,000.
The landed cost increased by $20,000 — a 29% jump — entirely due to the new Section 232 copper tariff. While the Section 122 exemption for Section 232 articles provides some offset, the net impact is substantial.
What Importers Should Do Right Now
Review your HTS classifications immediately. The distinction between Annex I-A (base, 50%) and Annex I-B (derivative, 25%) hinges on product classification. Ensure your customs broker is applying the correct tier to each entry filed on or after April 6, 2026.
Audit copper sourcing. If you import any products classified in HTS Chapter 74, they are now subject to Section 232. Calculate the cost impact and evaluate whether domestic sourcing, inventory pre-positioning, or supplier negotiations can offset the increase.
Check the Annex III list. If you import industrial or electrical grid equipment with significant metal content, verify whether your products qualify for the transitional 15% rate through December 2027. This requires specific HTS code matching against the published Annex III schedule.
Evaluate UK sourcing for metals. With UK base articles at 25% versus 50% for other origins, and UK derivatives at 15% versus 25%, the Economic Prosperity Deal creates a meaningful cost advantage for UK-smelted and cast metals.
File exclusion requests if applicable. The Commerce Department continues to accept Section 232 exclusion requests for products where domestic supply is insufficient. If you can demonstrate that no commercially available domestic alternative exists, an exclusion can eliminate the Section 232 duty entirely.
Use our Duty & Tariff Calculator to estimate your updated landed cost under the new tiered Section 232 structure — now including copper products.
Frequently Asked Questions
Common questions about section 232 adds copper and restructures steel & aluminum tariffs
When did the Section 232 copper tariff take effect?
The Section 232 tariff on copper imports took effect at 12:01 a.m. EDT on April 6, 2026, per the Presidential Proclamation signed on April 2, 2026.
What is the Section 232 tariff rate on copper?
Base copper articles (raw copper, copper plate, sheet, wire rod, tubes, pipes) pay 50% on full customs value. Derivative copper articles (manufactured products substantially made of copper) pay 25% on full customs value. UK-origin copper receives reduced rates of 25% (base) and 15% (derivatives).
What is the difference between base articles and derivative articles under Section 232?
Base articles (Annex I-A) are products that are entirely or almost entirely made of steel, aluminum, or copper — primarily raw and semi-finished metal products in HTS Chapters 72-73, 74, and 76. Derivative articles (Annex I-B) are manufactured products substantially made of these metals. Base articles pay 50%, derivatives pay 25%.
Do Section 232 and Section 122 tariffs stack?
No. Per the February 24, 2026 proclamation, articles subject to Section 232 actions are exempt from the 10% Section 122 universal tariff. This means copper products now subject to Section 232 no longer owe Section 122 duty.
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