U.S. CBP guidance regarding Section 232 import duties on certain vehicles and metals

U.S. Customs and Border Protection (CBP) on May 6, 2026, issued guidance on two separate Section 232 developments: one providing instructions for applying duties on certain medium- and heavy-duty vehicles (MHDVs) qualifying for preferential treatment under the United States-Mexico-Canada Agreement (USMCA), and another regarding technical corrections to duties on certain aluminum, steel, and copper imports.

USMCA-qualifying vehicles

CBP released CSMS # 68559236 for importers on applying the 25% Section 232 ad valorem tariff exclusively to the value of non-U.S. content of USMCA-qualifying medium- and heavy-duty vehicles.

The special tariff treatment applies to vehicles entered for consumption on or after November 1, 2025. To apply the duty, importers who have received approval from the Secretary of Commerce must report the non-U.S. and U.S. content on two separate lines in the entry filing. The first line will represent the value of the non-U.S. content while the second line will represent the value of the U.S. content. 

Aluminum, steel, and copper

CSMS # 68554727 provides guidance on technical corrections related to Presidential Proclamation 11021, which imposed additional duties of 10-50% on certain metal articles from all countries, effective April 6, 2026. The corrections, published by the Secretary of Commerce on April 29, 2026, are retroactive to April 6, 2026, and include two key changes:

• A new HTSUS subheading, 9903.82.01, has been created for articles that do not contain any aluminum, steel, or copper, assigning them a 0% additional ad valorem rate of duty.
• It is clarified that United Kingdom-origin steel articles made by Tata Steel UK, for which the reported country of melt and pour is the Netherlands, can continue to be imported under the lower Section 232 tariff rate for U.K.-origin steel (under HTSUS heading 9903.82.04) until January 1, 2028.