Changes to the Duty Rates and the Parts Lists for Aluminum, Steel and Copper Section 232 Tariffs

If your aluminum, steel and/or copper parts are subject to the special metal derivative tariffs, then the rules surrounding them may be changing.

History

Since April 2, 2026, when the President issued Proclamation 11021, “Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United States,” certain parts made from aluminum, steel and/or copper have been subject to import duties under special chapter 99 tariffs. That provision imposed the import duties only on parts under certain tariff codes – many aircraft parts made from aluminum, steel and/or copper were not on that list and thus were not subject to these additional duties. But some parts, including some fasteners and other hardware, were subject to these tariffs. The tariffs were issued under Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862).  As a consequence, they were not ruled as illegal with the IEEPA tariffs.

The April proclamation imposed 10-50% additional duties on the full customs value of certain imports of steel, aluminum, copper articles and their derivatives from all countries, effective April 6, 2026. As a base rate, metals were subject to the 50% rate and metal articles (“derivatives”) were subject to the 25% rate. Aircraft parts made from these metals could be considered affected derivatives, if they were listed on the list of affected HTSUS codes.

The Change

On June 1, 2026, the President issued Proclamation 11032, “Further Adjusting the Tariff Regimes for Imports of Aluminum, Steel, and Copper Into the United States” amending the April Proclamation. The changes included addition of some new metal parts (“derivatives”) subject to the Section 232 duties, as well as some clarification about reduced rates of duty.

Generally speaking, the duty rate for metals (e.g. bar stock, tubes and pipes, etc.) will be 50%. The duty rate for metal articles will be 25% of the article’s value, except:

  • 15% for products of Argentina, Ecuador, El Salvador, Guatemala, Japan, the Republic of Korea, Liechtenstein, Switzerland, Taiwan, the United Kingdom, or a member nation of the European Union (the total rate of duty – base duty plus additional section 232 duty – shall be 15%);
  • 10 percent for derivative articles where the aluminum and/or steel content was smelted and cast/poured in the United States;
  • For products of Canada and Mexico that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement, a duty of 25 percent shall apply only to the non-U.S. content of the product.

A list of the 50% materials is found here.

A list of the 25% articles is found here.

There are technical details and exceptions in addition to what this article covers. If you think your import may be subject to these additional duties then please make sure you scrutinize the standards carefully to ensure you are following the correct compliance path, and are not overpaying your import duties..

The announcement can be found in yesterday’s Federal Register on Page 34085.

These new standards apply to imported parts entered into the United States on or after June 8, 2026.

Looking for more import guidance? Join us at the ASA/AFRA Annual Conference, on June 14-16, in Las Vegas, Nevada. Check out the conference agenda for full details on this and many other workshops available at the conference!

Aircraft Parts Exceptions to the 10% Section 122 Duty under Tariff Code 9903.03.01

Even though the Court of International Trade has ruled that the 10% section 122 tariff on most imports is illegal, it is still being collected while the matter is on appeal. It is therefore especially important to know when your imported parts are excepted from this duty (and most civil aircraft parts are now excepted).

The 10% duty that is charged under the section 122 tariff is described at HTSUS 9903.03.01.

Some imported aircraft parts from some may enjoy specific exceptions from the tariff collection, but you (or your customs broker) need to declare the exception tariff on your entry documents. In order to take advantage of the tariff exception from the 10% section 122 tariff, the imported part must meet one of these conditions:

  1. The part’s base HTSUS classification (its tariff code) must be listed on a list of codes that applies to the particular source country (and these lists vary by country, so you need to verify the applicability each time) [the references are found in the table below], or
  2. The part’s base HTSUS classification (its tariff code) must be listed on the general list of codes found in HTSUS Chapter 99, Subchapter III, U.S. Note 2, subdivision (aa)(iv).

The jurisdictions that enjoy expanded section 122 tariff exceptions for aircraft parts imports include:

JurisdictionTariff Code Excepting Aircraft PartsChapter 99, Subchapter III, Provision that Identifies the Affected Parts
Brazil9903.01.82U.S. Note 2, subdivision (x)(iv)
European Union9903.02.76U.S. Note 2, subdivision (v)(xxii)
Japan9903.96.02U.S. Note 35, subdivision (b)
Lichtenstein9903.02.90U.S. Note 2, subdivision (v)(xxv)(c)
South Korea9903.02.81U.S. Note 2, subdivision (v)(xxiv)(b)
Switzerland9903.02.85U.S. Note 2, subdivision (v)(xxv)(c)
Taiwan9903.96.03U.S. Note 35, subdivision (c)
United Kingdom9903.96.01U.S. Note 35, subdivision (a)
Any Country9903.03.05U.S. Note 2, subdivision (aa)(iv)

Some jurisdictions have fairly short lists – for example Taiwan has a shorter list that does not include the “standard” 8807 heading for many aircraft parts. Imports from Taiwan that do not benefit under the Taiwan provisions may benefit from the “any country” provisions found in HTSUS 9903.03.05.

It is important to note that the analysis for identifying an aircraft parts exception to the 10% section 122 duty is different from the analysis for exception from base duties under the Agreement on Trade in Civil Aircraft. For most parts one may get the same answer for both, but for other parts the answers may differ!

Example: If you have a brazed aluminum plate fin heat exchanger then the tariff code is 8419.50.10; this is classified with a “C” in the HTSUS so it is excepted from the 4.2% base tariff. This tariff code is also found in the list associated with 9903.03.05, so the unit is excepted from 10% section 122 tariff found in chapter 99. This unit enters duty-free, with an exception from both the base duty and also the 10% section 122 duty described under HTSUS 9903.03.01.

This is just one of the many import regulations that we will be learning to navigate at the ASA/AFRA Annual Conference, on June 14-16, in Las Vegas, Nevada. Check out the conference agenda for full details on this and many other workshops available at the conference!

Exporting Parts for UAVs and/or Drones

Drones and other unmanned vehicles are becoming more and more prevalent. They are being used for defense purposes as well as a wider variety of civil aviation purposes. If you plan to export an article for installation on an unmanned aerial vehicle (UAV), then there is a chance you might need to check the export compliance status for this transaction!

This list of questions is intended to help examine an article export where the article may be destined for installation on a UAV:

  1. Is the part intended for use in the design, development, production, operation, installation, maintenance, repair, overhaul, or refurbishment of a UAV? If “no” then go to Question #5.
  2. If the Answer to Question #1 is Yes, then is the UAV capable of a range of at least 300 kilometers? If “no” then go to Question #5.
  3. If the Answer to Question #2 is Yes, then does the transaction have any nexus to a country listed in 15 C.F.R. Part 740. Suppl. No. 1, Country Group D:4? If “no” then go to Question #5.
  4. If the Answer to Question #3 is Yes, then you should consult with a professional because your transaction may require a license.
  5. Is the part intended for delivery of chemical weapons, biological weapons, or nuclear weapons by a UAV? If the Answer to this Question #5 is Yes, then you should consult with a professional because your transaction may require a license.
  6. If the part is destined for installation on a UAV with any nexus to a country listed in 15 C.F.R. Part 740. Suppl. No. 1, Country Group D:4, but you cannot identify the range (per question 2) and you cannot identify whether the UAV will be used for delivery of chemical weapons, biological weapons, or nuclear weapons (per question 5), then this uncertainty will also drive a licensing obligation.

For the full regulation on UAV special use rules, see 15 C.F.R. § 744.3.

This is just one of the many export regulations that we will be examining at the ASA/AFRA Annual Conference, on June 14-16, in Las Vegas, Nevada. Check out the conference agenda for full details on this and many other workshops available at the conference!

Aircraft Disassemblers May Wish to Sell their Scrap Aluminum From Fuselages

With the rising price of aluminum, and current constraints on aluminum production, this might be an ideal time to sell scrap aluminum from aircraft fuselage disassembly.

I’ve had law firm clients who will purchase an airframe for disassembly, remove the most valuable components, and then wait to scrap the remainder of the fuselage until metal prices look better.  If you are waiting for the right time to sell scrap aluminum from an aircraft fuselage, then now might be that time.  

The price of aluminum has been rising, and has recently hit four-year-highs.  Numerous industries are grappling with the rise and devising strategies for how to respond.

Data centers, and the cabling required to bring them power, have been putting a strain on the world’s aluminum supply.  This is in addition to all of the normal demands on the world’s aluminum supply.

One important factor in the near future aluminum supply is that one of the most significant aluminum producers is Emirates Global Aluminum (EGA).  EGA has suffered significant damage during the current U.S.-Iran conflict and experts estimate that it will take a year of restoration before the entire facility can be brought back online. 

EGA recently announced plans to build a $4 billion aluminum plant in Oklahoma, but that won’t be online for years.  

In addition, there are fears that China may curtail some of its Aluminum production.

So all of that adds up to increased demand and decreased supply.  The market has been responding with higher prices.  Aluminum prices may continue to rise, but now is a great time to be watching the aluminum market for opportunities to crush and sell aluminum fuselages. 

Importing Compressed Gas in Cylinders

Imported compressed gas should be declared as a separate line item from the cylinder in which it is contained.

If you are importing a compressed gas (like an oxygen bottle) in a reusable cylinder and need to identify it for import purposes (e.g. on a CBP Form 7501), then you typically will need to declare the gas and the cylinder as two separate line items on the entry declaration.

One reason for this is found in the the HTSUS General Rules of Interpretation, which explains:

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers,specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not,however, apply to containers which give the whole its essential character;
(b) Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Normally, packaging would be merged into the entry for the material contained in the packaging, but for packaging susceptible to multiple uses (“clearly suitable for repetitive use”), that sort of packaging needs to be declared as a separate line item on the import entry.

This issue was addressed in a 2002 Customs Ruling, which involved a reusable steel gas cylinder containing carbon dioxide. The ruling explained that the carbon dioxide must be declared on import (in that case it was identified as HTSUS 2811.21.000) and the reusable steel gas cylinder also needed to be declared as part of the entry (in that case it was identified as HTSUS 7311.00.0090). There is a later ruling that supports this conclusion in a slightly different context: a 2016 Customs Ruling explains that the canisters in which a fire extinguishing agent was contained were to be declared separately from the contained chemical agent.

Today, steel cylinders for compressed gasses will be identified as 7311.00.00xx, where the last two digits depend on the configuration:

  • 7311.00.0030: a steel cylinder certified under the US DOT hazmat rules (Title 49 Part 178) and marked with DOT 3A, 3AX, 3AA, 3AAX, 3B, 3E, 3HT, 3T or DOT-E (including the specific exemption number);
  • 7311.00.0060: a steel cylinder certified under the US DOT hazmat rules (Title 49 Part 178) and but NOT marked according to the standards, above (for example, this could include a DOT 4D cylinder, as found in certain aircraft oxygen bottles);
  • 7311.00.0090: a steel cylinder that is NOT certified under the US DOT hazmat rules.

Aluminum cylinders for compressed gasses will be identified as HTSUS 7613.00.0000.

Some typical gasses (and their HTSUS tariff codes) that might be imported in aviation include:

  • 2804.30.0000: Nitrogen
  • 2804.40.0000: Oxygen
  • 2811.21.0000: Carbon Dioxide

It is important to identify your import with the right tariff code so that it will be subject to the right duties. The tariffs listed above all typically have a non-zero duty attached to them, and the cylinder and the gas may each have different duty rates associated with them.

Court Rules the 10% General Tariff is Illegal; Expect an Appeal

Less than three months have gone by since the new section 122 tariffs were announced and the Court of International Trade has already held that these tariffs were illegal.

These tariffs were less of a burden to aviation because of the large number of exceptions that included most aircraft parts; however the Sectrion 122 tariffs excluded aviation through a list of tariff codes, and some aircraft parts tariff codes were left off of the list (like certain aircraft heat exchangers, for example).

Do I Get a Refund?

Not yet.

The Court of International Trade issued an injunction in favor of the plaintiff but not in favor of anyone else. This means that the ruling does not have nationwide effect (remember, the Supreme Court decided that nationwide injunctions were beyond the power of the federal courts). This means that generally when the United States is found to be violating the law by a federal trial court, the United States can only be prevented from further violations with respect to the named plaintiffs.

What this means in our case is that the 10% tariff remains in effect until the Court of International Trade orders a different remedy, the government decides to provide a remedy, or the appellate courts (including the Supreme Court) order a broader remedy.

While the industry waits for this to get resolved, it makes sense to retain records of the tariffs you pay for your imports, as well as the amount of duty you pay under each tariff. Effective records can make it easier for you to identify what tariffs are may have been invalidated and whether you are permitted to apply for a refund of the duties paid under the invalidated tariffs.

IEEPA Refunds Applications Start Monday

Many of ASA’s members paid a significant amount in IEPPA duties. Those duties were ruled illegal and now we have an opportunity to seek a refund. Rather than using its own resources to provide refunds of 100% of the illegal duties, the government is requiring those who paid the illegal duties to affirmatively apply for the refunds. At present, if you fail to apply then you may lose out on those refunds!

The U.S. government has developed the Consolidated Administration and Processing of Entries (CAPE) mechanism. This is a part of the Automated Commercial Environment (ACE) system. It is the government’s mechanism for processing refunds for Importers of Record (IOR) who have paid the duties that were ruled illegal.

In summary, requesting refunds of IEEPA duties requires a little bit of infrstructure:

  • The applicant should be the Importers of Record (IOR) or the IOR’s authorized Customs broker (who filed the import records for the IOR);
  • The applicant should have an ACE Portal account;
  • The refund recipients should have already used the ACE Portal account to establish bank account information for electronic refunds;
  • The IOR (or the IOR’s authorized Customs broker) submits the CAPE Declaration in the ACE Portal (in the form of a CSV file).

The CAPE process starts with the filing of the CAPE Declaration in the ACE Portal by the IOR or the authorized broker who filed entries on behalf of the IOR. This CAPE Declaration will include a comma-separated values (CSV) file that is uploaded to the new CAPE tab in the ACE system. The CAPE tab will be available in the Importer, Organizational Broker, and Filer sub-accounts in ACE. The CSV file, called a CAPE Declaration, will contain a list of entry numbers for which IEEPA refunds are requested. Each individual CAPE Declaration is limited to 9,999 entries, but multiple CAPE Declarations may be submitted. A downloadable
CAPE Declaration template file will be available through the “Upload” button in the CAPE tab – use this to ensure you are formatting the file the right way.

Once the CSV file has been uploaded, the CAPE system will validate the submission and provide feedback to the filer as described below. For valid entry numbers, ACE will update the entry summary lines to remove the dutiable IEEPA Harmonized Tariff Schedule (HTS) Chapter 99 codes and duties, resulting in a new version of the entry summary. Once the IEEPA duties have been removed, ACE will recalculate the duties owed without the dutiable IEEPA HTS code(s). In general, following CBP review, entries will be liquidated or reliquidated, and refunds will be consolidated and then issued.

If your entries were filed through your customs broker, then please work with your customs broker to file the CAPE Declaration and process the refund application.

ACE Portal users with Importer sub-account access can monitor refund activity using ACE Reports. The REV-603 Trade Refund report covers successful refunds. The REV-613 ACH Rejected Refunds report highlights any refunds that have been rejected due to the recipient not being enrolled in ACH Refunds.

To learn more, check out CBP’s CAPE Information Notice.

CAPE is a brand-new system – don’t be surprised if there are some unexpected hurdles. If you run into problems with the CAPE system, then let us know (and if you solve them, then let us know how you solved them so we can spread the word to the entire community).

New Aluminum, Copper, and Steel Tariffs: Read Carefully Because They May Not Apply to Many Aircraft Parts Imports

If you are importing aircraft parts made from aluminum, copper and steel then the new aluminum, copper and steel tariffs that go into effect today could have drawn your attention. It is important to look at them carefully because they will apply to a small number of aircraft parts, but they will not apply to most aircraft parts.

Last week, the President issued a Proclamation, “Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United States.” That proclamation imposes 10-50% additional duties on the full customs value of certain imports of steel, aluminum, copper articles (metal articles) and their derivatives from all countries, effective today (April 6, 2026). 

It is important to examine the tariff code for your goods, and compare it to the code listing for the tariff.  NOT ALL PARTS ARE SUBJECT TO THESE DUTIES!  Most bar stock and other non-finished products are covered.  Many wires and fasteners/hardware are covered. 

Many finished aircraft parts made from these materials are not covered; but some aircraft parts may be covered (like certain hydraulic fluid pumps under heading 8413, certain heat exchange units under 8419, and certain bearings under heading 8482 or 8483).  To be certain, it is important to check the annexes, which will be incorporated into the HTSUS.

Once you have identified your imports as being subject to one of these tariffs, then you still need to identify which of the annexes applies (based on tariff number) as well as the source of the material.  The actual calculation mechanism has gotten more complicated and is more fully described in the proclamation and annexes.  For more information, or if you need more guidance, then contact the Association.

Even if the tariff code for your import good is listed, you still need to check the metal content (by weight) because an additional exception may apply.  Goods specified in the annexes to the Proclamation, except those classifiable in Chapters 72, 73, 74, and 76, that contain less than 15 percent of the aggregate weight of the applicable metal(s) are not subject to the duties imposed by the Proclamation.  This is the sum of the applicable metals where there is more than one tariffed metal.  For example, since HTSUS is 8302.10.60 is identified in paragraphs (c)(vi) and (vii) of annex IV as both a derivative aluminum article and steel article in annex IV, the aggregate weight of both aluminum and steel (but not copper) should be included in the 15 percent calculation.  If you are able to use the “less than 15% weight” exception, then report it as HTSUS 9903.82.03, and include the aggregate weight of the applicable metal(s) in kilograms as a second quantity on the entry summary line.

EASA Warns of Stolen Engine Parts

The European Union Aviation Safety Agency (EASA) has published an unapproved parts notice explaining that a large volume of engine parts were stolen. The stolen parts include parts from CFM56, IAE V2500, PW1100 and RB211 turbofan engines. These parts were intended to be scrapped, and were rerouted late January 2026 when they were intended to go to a contract mutilation facility. They were rerouted by a third party that impersonated the contracted mutilation provider.

The EASA alert includes detailed information on affected serial numbers, part numbers, engine types, and parts descriptions.

ASA members received an email notice about this on Friday, but we wanted to follow-up for community members who might not have received this notice.

To help you respond appropriately, ASA recommends reviewing the following possible actions:

1. Communicate the Information Internally and Externally

Ensure relevant team members—such as quality, supply chain, procurement, operations, and IT—are aware of this notice. Consider handling this as a company-wide notification for reinforcement of our shared responsibility for maintaining a safe supply chain. If applicable, consider sharing the information with trusted external partners who may be affected or may participate in related transactions.

2. Implement an Internal “Flag” for Identified Part Numbers

ASA encourages you to update your internal systems so that any transaction involving the listed part numbers triggers an alert. This flag is not intended to prohibit procurement; rather, it is intended to alert the company’s compliance professionals that additional verification steps may be necessary before the transaction proceeds.

3. Confirm Your Company Is Subscribed to Government Safety Notifications

While ASA will continue to share relevant alerts promptly, it is important that your organization is registered directly with the appropriate government agencies for official notices. Doing so helps ensure you receive real-time information on potential safety or compliance risks. You can create an EASA account and register for EASA unapproved parts notices on the EASA website. You can subscribe to FA unapproved parts notices and other FAA notices on the FAA’s website.

EASA Notification and Details

Full details about the stolen engine parts notice, including the list of affected components (with serial numbers), can be found here:
https://www.easa.europa.eu/en/domains/aircraft-products/suspected-unapproved-parts/theft-turbofan-engine-parts-mutilation

While this notice provides details regarding the stolen parts, ASA feels that even if your company is not involved in the engine parts market, you should think about how you would manage a notice that impacts your business line.

EASA Regular Update of Continuous Airworthiness Regulations; ASA Offers Comments

The European Union Aviation Safety Agency (EASA) has published its latest thoughts about how to improve the EASA continuous airworthiness provisions. These are published in an EASA comment response document and they remain open for public comment through March 31, 2026. The rule-making activity is identified as NPA 2025-12.

The Aviation Suppliers Association has posted comments on this draft document.

One comment that may be particularly important to members was a comment recommending additional text to better support disassembly of aircraft in Europe, and issue of EASA Form 1 for the parts that are removed from such aircraft.

Another ASA comment seeks to describe the state of being in “as removed” condition and to identify such parts as remaining in need of an airworthiness determination before use/installation.