Official article description
Articles of copper and derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in subdivisions (e) and (k) 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(e) and (k); the enumerated scope lives in that note, not in the description above.
How this heading is treated
- Treatment: Flat Chapter 99 rate replacing the ordinary Column 1 rate. Column 1 General reads “10%”, Column 1 Special reads “10%”, and Column 2 reads “No change”.
- Metals reached: Copper articles and aluminum/steel derivatives.
- Origin condition: Any origin.
- Controlling note: U.S. note 16(e) and (k), in the legal notes to subchapter III of Chapter 99.
Copper joins the threshold mechanism through subdivision (k)
9903.82.23 and its twin 9903.82.24 extend the minimum-effective-rate structure to articles of copper alongside derivative aluminum and steel articles, and they do it through subdivisions (e) and (k) of U.S. note 16 rather than the (c)(ix)–(x) and (f) routes used by 9903.82.07/.08 and 9903.82.10/.11. Subdivision (k) is cited only by 9903.82.23 through 9903.82.26 in the Revision 15 text, which is what makes it the marker for the copper limb.
No exclusion clause here, but a routing rule elsewhere
Unlike the other threshold pairs, this one carries no “Except as provided for in” clause, so no heading is named as displacing it. The routing runs the other way: 9903.82.09 names 9903.82.20 through 9903.82.26 as exclusions, which is how an article reaches this line instead of the additive plus-25-percent one. For an article with a low ordinary rate that routing is worth several points, so working 9903.82.09's exclusion list is the step that finds it.
Frequently asked questions
Which threshold pair applies to articles of copper — 9903.82.23 or 9903.82.07?
9903.82.23 and 9903.82.24. The 9903.82.07 and 9903.82.08 pair covers derivative aluminum and steel articles under subdivisions (c)(ix)–(x) and (e), not articles of copper. The copper limb enters through subdivision (k), which is cited only by 9903.82.23 through 9903.82.26 in the Revision 15 text read August 7, 2026.
Does 9903.82.23 replace the ordinary duty or add to it?
It replaces the Column 1 rate. Column 1 General and Special read “10%” rather than “the duty provided in the applicable subheading + 10%”, so a qualifying article whose ordinary rate is below 10 percent pays 10 percent, and Column 2 reads “No change”. Its twin 9903.82.24 reads “No change” throughout because the ordinary rate already clears the floor.
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(e) and (k) 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
- USITC Harmonized Tariff Schedule lookup for heading 9903.82.23 (retrieved Aug 7, 2026)
- USITC Harmonized Tariff Schedule — live export for Section 232 headings 9903.82.01–9903.82.26 (retrieved Aug 7, 2026)
- USITC Harmonized Tariff Schedule — completeness probe 9903.82.01–9903.82.99, returning exactly 26 rows (retrieved Aug 7, 2026)
- USITC current-release endpoint — 2026 HTS Revision 15 (retrieved Aug 7, 2026)
- CBP CSMS 68855869 — Further adjusting Section 232 tariffs for aluminum, steel, and copper (retrieved Jul 29, 2026)
- GovInfo PDF / Federal Register 91 FR 34085 — Proclamation 11032 and annexes (retrieved Jul 29, 2026)
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.