Section 232

9903.82.12: General note 3(b) origins — plus 25%.

9903.82.12 covers derivative aluminum and steel articles that are the product of any country identified in general note 3(b), under subdivisions (c)(ix)–(x) of U.S. note 16, except those reported under 9903.82.17 or 9903.85.68. In 2026 HTS Revision 15, read August 7, 2026, all three columns carry the applicable subheading's duty plus 25%.

Source: USITC 2026 HTS Revision 15Refreshed Aug 7, 2026Reviewed by Tariff SentinelLast reviewed Aug 7, 2026Official source Spotted an error?
Column 1 GeneralThe duty provided in the applicable subheading + 25%
Column 1 SpecialThe duty provided in the applicable subheading + 25%
Column 2The duty provided in the applicable subheading + 25%
Scope set byU.S. note 16(c)(ix)–(x)

Official article description

Except as provided for in headings 9903.82.17 and 9903.85.68, derivative aluminum and steel articles the product of any country identified in general note 3(b), as provided for in subdivisions (c)(ix)–(x) of U.S. note 16 to this subchapter

Transcribed verbatim from the live USITC export for 2026 HTS Revision 15 on Aug 7, 2026. The heading text points to U.S. note 16(c)(ix)–(x); the enumerated scope lives in that note, not in the description above.

How this heading is treated

  • Treatment: Additional duty on top of the ordinary subheading rate. Column 1 General reads “The duty provided in the applicable subheading + 25%”, Column 1 Special reads “The duty provided in the applicable subheading + 25%”, and Column 2 reads “The duty provided in the applicable subheading + 25%”.
  • Metals reached: Derivative aluminum and steel articles.
  • Origin condition: General note 3(b) countries — Belarus, Cuba, North Korea and the Russian Federation.
  • Controlling note: U.S. note 16(c)(ix)–(x), in the legal notes to subchapter III of Chapter 99.

General note 3(b) is a four-country list, and it is the same list Column 2 uses

The origins this heading reaches are not named in its text — they come from general note 3(b), the list of countries whose products take Column 2 rates. Re-read in the Revision 15 General Notes on August 5, 2026, that list is Belarus, Cuba, North Korea and the Russian Federation, and the note's footnote points on to U.S. note 30 of subchapter III, Chapter 99, and heading 9903.90.08. Confirm the list in the General Notes for the entry date rather than from memory.

A flat plus 25 percent that sidesteps the threshold tests

This is the only heading in the range that applies plus 25 percent to derivative aluminum and steel articles across all three rate columns for those origins, which removes the threshold arithmetic that 9903.82.07, .08, .10 and .11 apply to other origins in the same subdivisions. Because Russia is on the general note 3(b) list and also has its own headings, the exclusions do most of the work: Russian derivative steel under (c)(x) goes to 9903.82.17, and derivative aluminum of Russian metal to 9903.85.68 at plus 200 percent.

Headings that displace this one

The article description opens with an “Except as provided for in headings” clause, so 2 headings take precedence over 9903.82.12. Rule them out before applying the treatment above.

Tariff Sentinel publishes a page per heading only for the 26 9903.82 headings read directly against 2026 HTS Revision 15. The heading 9903.85.68 above sits outside that range, so it is cited to the official lookup rather than summarised here.

Frequently asked questions

Which countries are in general note 3(b)?

Belarus, Cuba, North Korea and the Russian Federation, as re-read in the 2026 HTS Revision 15 General Notes on August 5, 2026. It is the same list that determines whether an entry takes Column 2 rates. The note's footnote also points to U.S. note 30 of subchapter III, Chapter 99, and heading 9903.90.08, so confirm the current list in the General Notes rather than from memory.

Does 9903.82.12 apply to Russian derivative aluminum?

No. The heading expressly excludes 9903.85.68, which covers derivative aluminum articles that are products of Russia or that contain primary aluminum smelted or cast in Russia, at the applicable subheading's duty plus 200 percent in Revision 15. It also excludes 9903.82.17, the Russian derivative steel line under subdivision (c)(x). What remains here for Russia is narrow, so check both exclusions first.

How to use this page

A Chapter 99 heading is reported alongside an ordinary Chapter 1–97 classification, never instead of it, so this page is the second half of a two-part answer. Settle the ordinary classification and the country of origin first, then read U.S. note 16(c)(ix)–(x) against the article, then select the heading. Where a rate threshold is involved, the test runs on the ad valorem equivalent for that entry, which makes it value-dependent rather than a fixed attribute of the part.

For the full 9903.82 map in one table, see Section 232 HTS Codes List & 9903.82 Duty Map, which lists every heading in the range with its treatment and cited subdivision. To be told when the range changes, see Section 232 steel and aluminum tariff alerts. For how a Chapter 99 overlay sits on top of the ordinary duty columns, see how U.S. import tariff layers fit together.

Sources verified for this heading

Last verified: Aug 7, 2026. The article description and all three duty columns above were read from the live USITC export for 2026 HTS Revision 15 on that date. USITC published four revisions in fourteen days during 2026, so confirm the controlling heading text, the cited U.S. note subdivision, and your entry date in the official source before filing. Informational estimates only. Verify with a licensed customs broker, trade counsel, or CBP ruling before filing.