Cargo Systems Messaging Service
CSMS # 61248591 - GUIDANCE: Suspension of Section 232 Duties on Steel Articles from Ukraine
The purpose of this message is to provide guidance on the extension of previously suspended tariffs on steel articles from Ukraine, extending the suspension for another year, until June 1, 2025.
BACKGROUND
On May 31, 2024, the President issued a third suspension of Section 232 duties on imports of steel articles and derivative steel articles from Ukraine for one year, commencing on June 1, 2024. See 89 FR 48233.
Imports of steel and steel derivative articles from Ukraine, including steel articles from the European Union where the steel is melted and poured in Ukraine, are exempt from paying Section 232 duties through 11:59 p.m. eastern daylight time on June 1, 2025.
Importers must submit the certificate of origin from Ukraine and the steel mill certificate required by 19 CFR 141.89 into the Document Imaging System (DIS) at the time the entry summary is filed. Imports of steel and steel derivative articles that are not accompanied by certificates of origin from Ukraine are subject to the 25 percent ad valorem duty.
The functionality for the suspension of 232 duties on steel and steel derivatives articles was available in the Automated Commercial Environment (ACE) as of 7 am eastern daylight time, May 30, 2024.
GUIDANCE
Effective June 1, 2024, for certain goods subject to 89 FR 48233, importers shall report the following Harmonized Tariff Schedule of the United States (HTSUS) classifications.
Steel/steel derivative articles from Ukraine with a certificate of origin:
Do not report any Chapter 99 HTSUS for the Section 232 duties.
Steel/steel derivative articles from Ukraine without a certificate of origin:
9903.81.83: Iron or steel products described in subdivision (b) of note 16 to the subchapter, when such are products of Ukraine and are not accompanied by certificates of origin.
9903.81.84: Derivative iron or steel products enumerated in note 16(a)(ii) to the subchapter, when such good are the products of Ukraine and are not accompanied by certificates of origin.
Steel articles from the European Union melted and poured in Ukraine with a certificate of origin from Ukraine:
9903.81.82: Iron or steel products described in subdivision (b) of note 16 to the subchapter that are melted and poured in Ukraine and are products of the member countries of the European Union enumerated in U.S. note 16(f).
Steel articles from the European Union melted and poured in Ukraine without a certificate of origin from Ukraine:
9903.80.01: Products of iron or steel provided for in the tariff headings or subheadings enumerated in note 16.
FOREIGN TRADE ZONES
Any imports of steel articles from the member countries of the European Union where the steel used in the manufacture of the steel article is melted and poured in Ukraine, that were admitted into a U.S. foreign trade zone under “privileged foreign status,” prior to 12:01 a.m. ET on June 1, 2023, shall be subject upon entry for consumption made on or after 12:01 a.m. ET on June 1, 2025, to the 25 percent rate of duty imposed by Proclamation 9705, as amended.
TARIFF RATE QUOTA
Steel articles from a member country of the European Union where the steel used in the manufacture of the steel article is melted and poured in Ukraine are not eligible for and shall not count against, the in-quota volume of the tariff-rate quota. See Proclamation 10771.
For reference, a summary of Section 232 Chapter 99 HTSUS classifications is attached.
Related messages: CSMS # 56517371, 55407022, 55014059, 42355735, 18-000424, 18-000372, 18-000352, 18-000317
|