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 equal to or greater than 15 percent, as provided for in subdivisions (f) 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(f) and (k); the enumerated scope lives in that note, not in the description above.
How this heading is treated
- Treatment: No change to the ordinary subheading rate. Column 1 General reads “No change”, Column 1 Special reads “No change”, and Column 2 reads “No change”.
- Metals reached: Copper articles and aluminum/steel derivatives.
- Origin condition: Any origin.
- Controlling note: U.S. note 16(f) and (k), in the legal notes to subchapter III of Chapter 99.
The last heading in the range, and the top of the threshold ladder
9903.82.26 closes the 9903.82 range as read from 2026 HTS Revision 15 on August 7, 2026: an export request spanning 9903.82.01 to 9903.82.99 returns exactly twenty-six rows, ending here. Functionally it is the upper half of the subdivisions (f) and (k) pair — the article is covered, its ad valorem or ad valorem equivalent Column 1 rate is already 15 percent or more, and the flat 15 percent in 9903.82.25 would not raise it, so all three columns read “No change”.
The commonest way to reach it by mistake
Because it is the highest-threshold “no change” line in the range, it is the one most often claimed in error. An article whose ordinary Column 1 rate sits between 10 and 15 percent clears the 9903.82.24 test under subdivisions (e) and (k) but fails this one under (f) and (k), and falls to 9903.82.25 at a flat 15 percent instead. Which pair is in play is decided by the note, not by the rate.
Frequently asked questions
Is 9903.82.26 the last heading in the 9903.82 range?
Yes, as of 2026 HTS Revision 15. A USITC export request spanning 9903.82.01 to 9903.82.99, run on August 7, 2026, returns exactly twenty-six rows, ending at 9903.82.26. USITC published four revisions in fourteen days during 2026, so re-run the export against the current release rather than treating twenty-six as a constant.
My ordinary column 1 rate is 12 percent — does 9903.82.26 apply?
Not on the 15 percent test: 12 percent is below the threshold, so a covered article provided for in subdivisions (f) and (k) of U.S. note 16 falls to 9903.82.25 and pays a flat 15 percent instead. The same 12 percent rate would clear the 10 percent test in the subdivisions (e) and (k) pair, which is 9903.82.24. Which pair is in play is decided by the note, not by the rate.
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(f) 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 9903.82.26 (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.