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Guide for Calculating Import Duties in the United States for Copper Products Under Section 232 of the Trade Expansion Act of 1962
Starting August 1, 2025, the importation of copper products into the United States is subject to an ad valorem duty of 50% on the import of semi-finished copper products and high-intensity copper derivatives from any country. Details regarding the implementation of the new duties have been incorporated into the Cargo Systems Messaging Service (CSMS) and will be operational from August 1, 2025. The correct application of the 50 percent duty requires a precise distinction between copper content and non-copper content, the presentation of separate declarations, and the maintenance of detailed documentation. This collectively written guide outlines the customs procedures and practical implications for businesses and shippers managing imports subject to the new US Customs Duties Copper and Copper Products.
The duty rates established in article 9903.78.01 apply to the copper content of all imported semi-finished copper products and high-intensity copper derivatives.
Index:
| Tariff Code |
|---|
| 7406.10.00 |
| 7406.20.00 |
| 7407.10.15 |
| 7407.10.30 |
| 7407.10.50 |
| 7407.21.15 |
| 7407.21.30 |
| 7407.21.50 |
| 7407.21.70 |
| 7407.21.90 |
| 7407.29.16 |
| 7407.29.34 |
| 7407.29.38 |
| 7407.29.40 |
| 7407.29.50 |
| 7408.11.30 |
| 7408.11.60 |
| 7408.19.00 |
| 7408.21.00 |
| 7408.22.10 |
| 7408.22.50 |
| 7408.29.10 |
| 7408.29.50 |
| 7409.11.10 |
| 7409.11.50 |
| 7409.19.10 |
| 7409.19.50 |
| 7409.19.90 |
| 7409.21.00 |
| 7409.29.00 |
| 7409.31.10 |
| 7409.31.50 |
| 7409.31.90 |
| 7409.39.10 |
| 7409.39.50 |
| 7409.39.90 |
| 7409.40.00 |
| 7409.90.10 |
| 7409.90.50 |
| 7409.90.90 |
| 7410.11.00 |
| 7410.12.00 |
| 7410.21.30 |
| 7410.21.60 |
| 7410.22.00 |
| 7411.10.10 |
| 7411.10.50 |
| 7411.21.10 |
| 7411.21.50 |
| 7411.22.00 |
| 7411.29.10 |
| 7411.29.50 |
| 7412.10.00 |
| 7412.20.00 |
The regulation distinguishes two articles of the Harmonized Tariff Schedule of the United States (HTSUS) for applying the US Customs Duties Copper and Copper Products :
In summary, the 50 percent duty applies only to the portion of the value attributable to copper, while the non-copper portion continues to be subject to duties and tariffs outlined by other regulations.
To operationalize the new regime, US Customs has provided detailed instructions for submitting import declarations. The procedures vary depending on the composition of the product:
For articles composed entirely of copper, the taxable value matches the total customs value. The 50 percent duty must be reported on a single summary line with the code HTSUS 9903.78.01. If the copper value cannot be separately determined, the duty is reported on the total value of the article, still on a single line.
For products containing both copper and other materials, the declaration must be divided into two lines.
Both lines must include any other applicable duties, such as IEEPA tariffs and antidumping or countervailing duties.
The value of the copper content must be calculated according to the principles of the Customs Valuation Agreement and the US standard 19 U.S.C. 1401a. This corresponds to the price paid or payable by the buyer to the seller for the copper content, usually indicated in the purchase invoice for the copper.
US importers must retain documents proving the declared value, such as material inventories, component invoices, and accounting documents. In the case of insufficient documentation, the CBP will apply the duty on the total value of the article.
Incomplete or undervalued declarations can lead to serious consequences. Importers who submit incorrect declarations may be subject to heavy financial penalties, loss of import privileges, and even criminal liability. It is therefore essential that the declared values for copper and other components are supported by adequate documentation.
The Proclamation provides that the non-copper component of the subject articles continues to be subject to all other existing duties and tariffs. This includes reciprocal duties set forth by executive orders and IEEPA tariffs related to bilateral trade surpluses. Importers must therefore check for the application of any additional duty in addition to the Section 232 regime.
Certain exceptions state that the US Customs Duties Copper and Copper Products do not apply:
The regulation on US customs duties for copper products stipulates that no refund is allowed on duties applied under Section 232. In addition, for products subject to the duty, not eligible with domestic status, admission into the foreign trade zones present in the United States must be made under the "privileged foreign" status. Upon subsequent consumption, these goods will be taxed according to the ad valorem rates provided by the corresponding HTSUS classification.
Below is a mermaid diagram summarizing the operational phases for the import declaration of products containing copper, subdividing the procedure based on the composition of the good:
A[Imported Article] --> B{Is it composed solely of copper?}
B -- Yes --> C[Single Line: HTSUS 9903.78.01 Total Import Value x 50% Duty]
B -- No --> D[Two Separate Lines]
D --> E[Line 1: Non-Copper Component HTSUS chap. 1–97 x 15% Duty (9903.78.02)]
D --> F[Line 2: Copper Component HTSUS 9903.78.01 50% Duty on Copper Value]