Section 232 steel, aluminum and copper tariffs do not stack with each other: a covered product pays one metals rate even if it contains several metals. They do stack on top of the normal duty and on existing Section 301 China duties. As of October 2026, goods covered by Section 232 metals duties are exempt from the 2026 Section 301 forced-labor tariffs, and IEEPA tariffs are no longer collected. Confirm the current notices with a licensed customs broker before you ship.
Key Takeaways
- Section 232 metals rates do not stack with each other.
- They stack with normal duties and existing Section 301 China duties.
- Covered 232 goods are exempt from the 2026 forced-labor 301 tariffs.
- Calculate on full customs value and confirm with a broker.
Which Duties Stack With Section 232
| Duty (as of October 2026) | Stacks with 232 metals duty? |
|---|---|
| Normal (Column 1) duty | Yes, except on the temporary list, where the total is capped at 15% |
| Other 232 metals rates | No, one rate per product |
| Section 232 autos and parts | No, those goods are exempt from metals duties |
| Section 301 China duties (2018 actions) | Yes |
| Section 301 forced-labor tariffs (from July 24, 2026) | No, 232 metal articles and derivatives are exempt |
| IEEPA tariffs | Not collected since the Supreme Court ruling of February 20, 2026 |
| Antidumping and countervailing duties | Yes |
The Congressional Research Service confirms that 232 metals duties apply in addition to normal duties and Section 301 tariffs. The USTR forced-labor notice sets 12.5% for China and excludes Section 232 metal articles and derivatives. The temporary Section 122 tariff expired on July 24, 2026 and never applied to 232 goods.
How to Calculate Steel and Aluminum Tariffs
- Step 1: classify the product and find its annex. That gives the rate: 50%, 25%, 15% combined or 10%.
- Step 2: apply the weight test. Listed goods outside chapters 72, 73, 74 and 76 owe nothing if covered metal is under 15% of weight.
- Step 3: multiply the rate by the full customs value. Since April 6, 2026, the metal-content basis no longer applies.
- Step 4: add every other duty that stacks, from the table above.
A Hypothetical Worked Example
The rates below are invented for illustration only, except the 25% list rate and the 12.5% forced-labor rate. They are not the actual duty for any product. Assume a $10,000 customs value from China.
| Line | Product A: cable assemblies on the 25% list | Product B: product not on any 232 list |
|---|---|---|
| Normal duty (assume 3%) | $300 | $300 |
| Section 232 metals duty | $2,500 (25% of full value) | $0 |
| Section 301 China duty (assume 25%) | $2,500 | $2,500 |
| Section 301 forced-labor duty (12.5%) | $0 (exempt as a 232 good) | $1,250 |
| Total duty | $5,300 | $4,050 |
The point is that 232 coverage changes which other duties apply, so never add every rate blindly. Fees and transport also apply. Our guides on US customs and Section 301 and FOB vs DDP cover the rest of landed cost.
Duty planning must stay legal. Shipping through a third country, misstating origin or undervaluing goods to avoid these tariffs can bring penalties, seizure and back duties. EVDANCE ships factory-direct with accurate origin and material data. Brands can start through our distributor program, and our unit cost guide shows where duty fits.
Frequently Asked Questions
Do steel tariffs stack with aluminum tariffs?
No. A product listed for both pays a single Section 232 rate.
Is the tariff still calculated on metal content?
No. Since April 6, 2026, covered products pay on full customs value.
Can I reclaim Section 232 duties?
Drawback is limited to specific conditions in Proclamation 11021. Ask a licensed customs broker whether you qualify.
Related Reading
- Importing EV Chargers Into the US: Customs, HTS and Section 301
- FOB vs DDP: How to Import EV Chargers From China Without Surprises
- How Much Does It Cost to Start an EV Charger Brand?
- Canada EV Charger Import Guide: cUL, CSA and Duties
Sources & Standards
- Congressional Research Service — Section 232 Tariffs on Steel and Aluminum (updated September 2026)
- Federal Register — USTR Notice of Actions in Section 301 Forced Labor Investigations (July 28, 2026)
- The White House — Proclamation 11021: Strengthening Actions on Aluminum, Steel and Copper (April 2, 2026)
