Customs and Border Protection (CBP) released new guidance following the announcement of new 200% tariffs on Russian aluminum. CBP’s guidance outlines new reporting requirements for all imports of aluminum and aluminum derivative products, regardless of the country of origin.
The new reporting requirements follow the issuance of Presidential Proclamation 10522. Under Proclamation 10522, any imports of aluminum articles or aluminum derivative articles that are produced in Russia, or produced in any other country using any amount of primary aluminum that is smelted or cast in Russia are subject to a 200 percent ad valorem duty, effective as of March 10, 2023 and April 10, 2023, respectively.
CBP specifies in its guidance that the following aluminum articles and derivative aluminum articles are subject to Proclamation 10522, and subject to the new smelt and cast reporting requirements:
- Aluminum articles:
- Unwrought aluminum provided for in heading 7601:
- Bars, rods and profiles provided for in heading 7604; wire provided for in heading 7605;
- Plates, sheets and strip provided for in heading 7606; foil provided for in heading 7607;
- Tubes, pipes and tube or pipe fittings provided for in heading 7608 and 7609;
- Castings and forgings of aluminum provided for in subheading 7616.99.51.
- Aluminum derivative articles:
- Stranded wire, cables, plaited bands and the like, including slings and similar articles, of aluminum and with steel core, not electrically insulated; the foregoing fitted with fittings or made up into articles (described in subheading 7614.10.50);
- Stranded wire, cables, plaited bands and the like, including slings and similar articles, of aluminum and not with steel core, not electrically insulated; the foregoing comprising electrical conductors, not fitted with fittings or made up into articles (described in subheading 7614.90.20);
- Stranded wire, cables, plaited bands and the like, including slings and similar articles, of aluminum and not with steel core, not electrically insulated; the foregoing not comprising electrical conductors, not fitted with fittings or made up into articles (described in subheading 7614.90.40);
- Stranded wire, cables, plaited bands and the like, including slings and similar articles, of aluminum and not with steel core, not electrically insulated; the foregoing fitted with fittings or made up into articles (described in subheading 7614.90.50);
- Bumper stampings of aluminum, the foregoing comprising parts and accessories of the motor vehicles of heading 8701 to 8705 (described in subheading 8708.10.30); and
- Body stampings of aluminum, for tractors suitable for agricultural use (described in subheading 8708.29.21).
Reporting smelt and cast countries will take effect regarding goods entered for consumption, or withdrawn from warehousing for consumption, on or subsequent to 12:01 a.m., eastern daylight time on April 10, 2023. Smelt and cast reporting requirements may also apply to goods withdrawn from a Foreign Trade Zone (FTZ) for consumption, on or after 12:01 a.m. eastern daylight time on April 10, 2023. Regardless of Section 232 duties, quotas, exclusions, or general approved exclusion applicability, all importers of aluminum and aluminum derivative articles of all countries of origin must report the following information upon entry of summary:
- Primary Country of Smelt: This field requires the reporting of the country where the largest volume of new aluminum metal is produced from alumina (or aluminum oxide) by the electrolytic Hall-Héroult Process.
- Secondary Country of Smelt: If Russia is not the country reported as the primary country of smelt, and if any primary aluminum used in the manufacture of the product was smelted in Russia, this field requires the reporting of the ISO code for Russia as the secondary country of smelt. Note that products of the United States are not covered by the countries of smelt and cast reporting requirements and until further notice, for products of the United States, filers may report “N/A” for the countries of smelt, and United States for country of cast.
- Country of Cast: This field requires the reporting of the country where the aluminum, with or without alloying elements, was last liquified by heat and cast into a solid state. The final solid state can take the form of either a semi-finished product, such as slap, billets or ingots, or a finished aluminum product. Note that products of the United States are not covered by the countries of smelt and cast reporting requirements and until further notice, the products of the United States, filers may report “N/A” for the countries of smelt, and United States for country of cast.
For further information, please contact:
John B. Brew, Partner, Crowell & Moring
jbrew@crowell.com
