Section 232 steel tariffs were first introduced in 2018 and expanded substantially in 2025, both in rate and in the list of derivative products — finished goods made largely of steel. For Vietnamese manufacturers of racks, shelving, furniture frames and hardware, this is now a central pricing issue.
Steel articles vs derivative products
| Category | Examples |
|---|---|
| Steel articles | Flat-rolled steel, pipes, bars, wire, sections |
| Derivative products | Items listed by HTS code that are made of steel — the list was extended in 2025 to many finished goods |
How duty is calculated on derivatives
For many derivative products, the Section 232 duty is assessed on the value of the steel content rather than the full product value, and the importer must declare that steel value and its origin. The non-steel portion may be subject to other applicable duties. Confirm the current CBP guidance for your codes, as calculation rules have been refined over time.
What to prepare
- A bill of materials showing steel weight and value per unit.
- Mill certificates identifying where the steel was melted and poured.
- Clear invoice descriptions matching the HTS code.
Pricing implications
- Separate steel content value from labour, coating, packaging and other materials on your cost sheet.
- Re-check whether each SKU is on the current derivative list — lists are updated.
- For DDP quotes, show the 232 component separately so buyers understand the price.
Trade measures on steel change often. Treat the rules described here as general guidance and confirm current rates, product lists and filing requirements for your HTS codes before each shipment.
Related: melt-and-pour origin rules · DDP for steel racks.