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U.S. guidelines for imports of steel, aluminum from Canada, Mexico

U.S. guidelines for imports of steel, aluminum

The Office of the U.S. Trade Representative announced the United States reached an agreement with Canada and Mexico to remove the Section 232 tariffs for steel and aluminum imports from those countries and for the removal of all retaliatory tariffs imposed on U.S. goods by those countries.

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As explained in the USTR release, the agreement provides for “aggressive monitoring and a mechanism to prevent surges in imports of steel and aluminum.” If surges in imports of specific steel and aluminum products occur, the United States may re-impose Section 232 tariffs on those products. Any retaliation by Canada and Mexico would then be limited to steel and aluminum products. Read a related release from the Department of Finance, Canada.

U.S. Customs and Border Protection (CBP) then issued a release relating to the termination of the additional customs duty under Section 232 for steel and aluminum products of Canada and Mexico imported in the United States. The CBP release—CSMS# 19-000252—explains that for steel or aluminum goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on May 20, 2019, the Section 232 duty on such imports of steel and aluminum articles with the country of origin being either Canada or Mexico will no longer be in effect.

The CBP instructions provide that imports of steel mill and aluminum articles with a country of origin of Canada or Mexico are not to be reported with Harmonized Tariff Schedule (HTS) classification 9903.80.01 or 9903.85.01. Rather, these imports are to be made under the regular Chapter 72 or 73 HTS classification for the imported merchandise (if steel) or the regular Chapter 76 HTS classification for the imported merchandise (if aluminum).


For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner and Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

John L. McLoughlin
Principal and East Coast Leader
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057
E: asiciliano@kpmg.com

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094
E: labad@kpmg.com

Irina Vaysfeld
Principal
T: 212-872-2973
E: ivaysfeld@kpmg.com

Amie Ahanchian
Managing Director
T: 202-533-3247
E: aahanchian@kpmg.com

Robert Waldrop
Principal
T: 212-954-8117
E: rwaldrop@kpmg.com

Gisele Belotto
Managing Director
T: 305-913-2779
E: gbelotto@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

Jessica Libby
Managing Director
T: 612-305-5533
E: jlibby@kpmg.com

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