U.S. BIS guidance on assessment of U.S. content for certain Canadian and Mexican products
Guidance defines U.S. content for certain USMCA-qualifying Canadian and Mexican products for purposes of tariffs under Proclamation 11032.
The Department of Commerce’s Bureau of Industry and Security (BIS) today released guidance to U.S. Customs and Border Protection (CBP) regarding the assessment of “U.S. content” for products of Canada and Mexico that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement (USMCA), for purposes of implementing tariffs under Proclamation 11032.
For these purposes, “U.S. content” means:
- The value of the product attributable to parts wholly obtained, entirely produced, or substantially transformed in the United States
- To the extent not otherwise accounted for above, the value attributable to steel melted and poured in the United States, aluminum smelted and cast in the United States, and/or copper smelted and cast in the United States
The guidance is effective for products entered for consumption, or withdrawn from warehouse for consumption, on or after October 14, 2026, the scheduled date of publication in the Federal Register.