2026 HTS Revision 10: Section 232 Metals Overhaul, 85% Rule
2026 HTS Revision 10 (June 8, 2026) restructures Section 232 steel and aluminum tariffs: 10-15% rates for many parts, 7 new 9903.82 headings, an 85% rule.
Brendan McLaughlinFounder of HTS Hero- Published
- Reading time
- 4 min read
Key takeaways
- 2026 HTS Revision 10 took effect on June 8, 2026, the same day as its Section 232 metals changes under Proclamation 11032.
- Revision 10 moved 62 codes out of U.S. note 16(c)(vii) steel derivatives: 34 to (c)(x) and 28 to a new (c)(xi) list of mobile industrial equipment such as forklifts and earthmovers.
- The U.S.-content threshold for the lower Section 232 metals rates under note 16(e) dropped from 95% to 85%.
- Seven new headings, 9903.82.20 to 9903.82.26, cover USMCA mobile equipment, a 15% rate for partner countries, and parts used only to build agricultural or industrial equipment.
At a glance
| Revision | 2026 HTS Revision 10 |
| In force from | June 8, 2026 |
| Tariff changes effective | June 8, 2026 |
| Programs affected | Section 232 steel, aluminum and copper |
| Previous revision | Revision 9 |
| Next revision | Revision 11 |
2026 HTS Revision 10 restructures the Section 232 steel, aluminum and copper tariffs from June 8, 2026, under Proclamation 11032. Many machinery and air conditioner parts move from 25% to 10% or 15% treatments, forklifts and earthmovers get their own list and rates, the U.S.-content threshold drops from 95% to 85%, and seven headings join the 9903.82 family. For many machinery parts, the duty goes down.
What changed in Revision 10
Products move between the note 16(c) lists
Which list a product sits on decides its Section 232 metals rate. Revision 10 reshuffled four lists and added a fifth:
| List | Change from June 8 |
|---|---|
| (c)(vi) aluminum derivatives | Four A/C parts codes move to (ix); 3701.30.00 added |
| (c)(vii) steel derivatives | 62 codes leave, for (x) and the new (xi); three 9403 codes added |
| (c)(ix) aluminum derivatives | Gains the four A/C parts codes from (vi) |
| (c)(x) steel derivatives | Gains 34 codes from (vii): A/C parts, tractors, agricultural machinery, some auto parts |
| (c)(xi) mobile industrial equipment (new) | 28 codes: forklifts and work trucks, earthmoving machines and their parts, certain tractors and special purpose vehicles |
Products that moved from (vii) to (x) leave the 25% treatment under 9903.82.09 for the lower 10% and 15% treatments of (ix) and (x).
85% U.S. content instead of 95%
Note 16(e) sets how much of an article's metal must be U.S.-melted or U.S.-smelted for the lower rates in 9903.82.06, 9903.82.07, 9903.82.08 and 9903.82.15, and now in the new 9903.82.23 and 9903.82.24. Revision 10 lowered that bar from 95% to 85%.
Seven new headings
| Heading | Covers | Rate |
|---|---|---|
9903.82.20 | (xi) equipment from Canada or Mexico under USMCA: the non-U.S. content and U.S. content above 40% | Regular duty + 25% |
9903.82.21 | Same equipment: U.S. content up to 40% of value | No extra duty |
9903.82.22 | (xi) equipment from Japan, Korea, Taiwan, Switzerland, the UK, the EU and five other partners | 15% |
9903.82.23 | Note 16(k) parts with 85% U.S. metal, regular duty under 10% | 10% total |
9903.82.24 | Same, regular duty 10% or more | No extra duty |
9903.82.25 | Note 16(k) parts without 85% U.S. metal, regular duty under 15% | 15% total |
9903.82.26 | Same, regular duty 15% or more | No extra duty |
New note 16(k) covers parts in Chapters 84, 85 and 87 from lists (vi) to (viii) that are used only to make agricultural equipment, fixed industrial equipment or mobile industrial equipment. The 16(k) headings don't apply to Column 2 countries.
9903.82.09 now gives way to all seven new headings, and the cross-references in notes 33, 38 and 39 that ran from 9903.82.04 to 9903.82.19 now run to 9903.82.26.
Section 122 and 9903.82.02
Revision 10's note 2(aa)(v)(1) left 9903.82.02 out of the Section 122 exemption by mistake. A technical correction in Revision 11 restored it back to April 6, 2026, so steel and aluminum under 9903.82.02 didn't owe Section 122 in June.
Section 232 metals duty examples from June 8, 2026
On $10,000, from June 8, 2026:
| Product | Treatment | Total duty |
|---|---|---|
A/C part 8415.10.60 from Vietnam (1% regular duty) | Was 9903.82.09: 1% + 25%. Now 9903.82.10: 15% total | $1,500 |
| Earthmover from Germany (free regular duty) | 9903.82.22: 15% | $1,500 |
| Earthmover from Canada under USMCA, 20% U.S. content | 25% on the 80% that isn't U.S. content | $2,000 |
| Same, 60% U.S. content | 25% on the 40% non-U.S. content plus the 20% of U.S. content above the 40% cap | $1,500 |
Machinery part 8431.43.80 from Vietnam (free regular duty), for building industrial equipment | 9903.82.25: 15% total | $1,500 |
| Same part with 85% U.S.-melted metal | 9903.82.23: 10% total | $1,000 |
If you import machinery, A/C parts or equipment parts, check which note 16(c) list your codes are on from June 8. If you make agricultural or industrial equipment, document end use and U.S. metal content so you can claim the 16(k) rates.
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What you get
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What changed after Revision 10
- July 1, 2026: Revision 11 corrected note 2(aa)(v)(1), restoring the Section 122 exemption for
9903.82.02back to April 6, 2026. - July 24, 2026: Section 122 expired and the Section 301 forced-labor duties began (Revision 13). Goods under the Section 232 metals headings
9903.82.02and9903.82.04to9903.82.26are exempt from those under9903.05.90.
For how Section 232 interacts with the other tariffs, see US tariff stacking rules, and for every 2026 revision, the 2026 HTS revisions hub.
Frequently asked questions
What changed for Section 232 steel and aluminum on June 8, 2026?
Proclamation 11032, reflected in HTS Revision 10, moved many machinery, air conditioner and auto parts to lower 10% and 15% treatments, created a new list for mobile industrial equipment like forklifts and earthmovers, lowered the U.S.-content threshold from 95% to 85%, and added headings 9903.82.20 to 9903.82.26.
How are USMCA forklifts and earthmovers from Canada or Mexico taxed under Section 232?
From June 8, 2026, mobile industrial equipment in note 16(c)(xi) claimed under USMCA is split by value. U.S. content up to 40% of the value enters free under 9903.82.21. The rest, including U.S. content above 40%, pays 25% under 9903.82.20.
What is the U.S.-content threshold for the lower Section 232 metals rates?
From June 8, 2026, an article qualifies for the lower rates in 9903.82.06, 9903.82.07, 9903.82.08, 9903.82.15, 9903.82.23 and 9903.82.24 when at least 85% of its aluminum, steel or copper content was smelted or melted in the United States, down from 95% before Revision 10.
Which countries get the 15% rate on mobile industrial equipment?
Heading 9903.82.22 covers note 16(c)(xi) equipment from Argentina, Ecuador, El Salvador, Guatemala, Japan, South Korea, Liechtenstein, Switzerland, Taiwan, the United Kingdom and European Union member states, at 15%.
Sources
The official documents this article is based on
Brendan McLaughlin · Founder of HTS Hero
Brendan is the founder of HTS Hero and a self-proclaimed tariff nerd. He has spent more than a year building and maintaining HTS Hero's tariff calculator, which meant reading every government tariff update and all 4,000+ pages of the Harmonized Tariff Schedule, across many revisions. He writes about US tariffs regularly on LinkedIn.
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