# 73 — US import duty and tariff rates by HTS chapter For 73, section 232 steel/aluminum additional duty is Yes — 25% additional on steel articles under Section 232; products subject to Section 232 duties are also excepted from IEEPA Reciprocal tariffs; ieepa reciprocal tariff (most countries) is Excepted — goods subject to Section 232 steel tariffs are excepted from IEEPA Reciprocal tariffs under exception 9903.01.33; notes is Non-steel content of a steel derivative article is subject to IEEPA Reciprocal tariffs. The entry summary line corresponding to the steel content may claim exception 9903.01.33; the non-steel line is subject to IEEPA Reciprocal tariffs, recorded from its source on 2026-08-15. - **HTS Chapter:** 73 - **Section 232 steel/aluminum additional duty:** Yes — 25% additional on steel articles under Section 232; products subject to Section 232 duties are also excepted from IEEPA Reciprocal tariffs - **IEEPA reciprocal tariff (most countries):** Excepted — goods subject to Section 232 steel tariffs are excepted from IEEPA Reciprocal tariffs under exception 9903.01.33 _(verified: appears in the quote below)_ - **Notes:** Non-steel content of a steel derivative article is subject to IEEPA Reciprocal tariffs. The entry summary line corresponding to the steel content may claim exception 9903.01.33; the non-steel line is subject to IEEPA Reciprocal tariffs. ## What the source says > the entry summary line corresponding to the steel/aluminum/copper content, which is subject to Section 232 duties, may claim an exception from IEEPA Reciprocal tariffs under heading 9903.01.33, HTSUS. However, the entry summary line corresponding to the non-steel/aluminum/copper line, which is not subject to Section 232 duties, is subject to IEEPA Reciprocal tariffs. ## Sources disagree More than one authority states this, and they do not state the same thing. Both are reproduced with the source each came from. ### IEEPA reciprocal tariff (most countries) cbp.gov says ieepa reciprocal tariff (most countries) is **Excepted — goods subject to Section 232 steel tariffs are excepted from IEEPA Reciprocal tariffs under exception 9903.01.33**, as of 2026-08-15. > the entry summary line corresponding to the steel/aluminum/copper content, which is subject to Section 232 duties, may claim an exception from IEEPA Reciprocal tariffs under heading 9903.01.33, HTSUS. However, the entry summary line corresponding to the non-steel/aluminum/copper line, which is not subject to Section 232 duties, is subject to IEEPA Reciprocal tariffs. Source: https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ federalregister.gov says ieepa reciprocal tariff (most countries) is **10% additional ad valorem rate for unlisted trading partners, but goods subject to Section 232 duties are excepted under 9903.01.33**, as of 2026-08-15. > Goods of any foreign trading partner that is not listed in Annex I to this order will be subject to an additional ad valorem rate of duty of 10 percent Source: https://www.federalregister.gov/documents/2025/08/06/2025-15010/further-modifying-the-reciprocal-tariff-rates ## Source - https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ - https://www.federalregister.gov/documents/2025/08/06/2025-15010/further-modifying-the-reciprocal-tariff-rates Last verified: 2026-08-15. Review by: 2026-09-14. Part of [US import duty and tariff rates by HTS chapter](https://referencesource.org/import-duty-and-tariffs/).