Heading 99039903.82.07
Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, 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 (c)(ix)–(x) and (e) of U.S. note 16 to this subchapter
The U.S. notes it refers to
As the 2026 HTS Revision 22 writes them (official notes); each code opens its page. Whether this heading applies to goods depends on the origin, the date and the product: the calculator says it.
U.S. note 16(c)(ix)
(ix) Derivative aluminum articles: 8415.90.8010 8415.90.8020 8415.90.8045 8415.90.8085 8424.89.90 8479.89.9599 8479.90.9596 8504.34.00 8504.90.20 8504.90.65 8504.90.75 8504.90.9610 8504.90.9630 8504.90.9646 8504.90.9650 8504.90.9690 8708.29.2130 9013.90.80 null null
U.S. note 16(c)(x)
(x) Derivative steel articles: 8207.20.0070 8207.30.6062 8207.30.6095 8401.40.00 8407.90.10 8415.10.60 8415.10.90 8415.81.01 8415.82.01 8415.90.80 8417.90.00 8419.81.50 8421.29.00 8424.89.90 8428.32.00 8428.33.00 8428.39.00 8428.60.00 8428.70.00 8428.90.03 8431.39.00 8431.41.00 8432.10.00 8432.90.00 8433.20.00 8433.51.00 8433.59.00 8433.90.50 8454.20.0010 8454.20.0060 8455.30.00 8455.90.40 8455.90.80 8457.10.00 8474.90.00 8477.10.30 8477.10.40 8477.10.90 8477.90.25 8477.90.8601 8479.89.55 8479.89.65 8479.90.95 8480.49.0010 8480.71.8045 8480.71.8060 8480.79.9010 8483.60.80 8483.90.20 8504.23.00 8516.29.00 8701.30.10 8701.91.10 8701.92.10 8701.93.10 8701.94.10 8701.95.10 8703.21.01 8706.00.30 null 8708.29.2120 8708.40.30 8708.40.60 8708.92.10 8708.92.60 8708.93.15 8708.93.30 8708.99.23 8716.80.10 8716.90.10 null null
U.S. note 16(e)
(e) Headings 9903.82.06, 9903.82.07, 9903.82.08, 9903.82.15, 9903.82.23 and 9903.82.24 apply to certain articles of copper and derivative aluminum and steel articles provided for in subdivision (c) of this note. For derivative articles provided for in subdivisions (c)(ii), (vi), and (ix), at least 85 percent of the aluminum content of the article must be composed of aluminum that was smelted and cast in the United States. For derivative articles provided for in subdivisions (c)(iv), (vii), (x) and (xi), at least 85 percent of the steel content of the article must be composed of steel that was melted and poured in the United States. For articles provided for in subdivision (c)(viii), at least 85 percent of the copper content of the article must be composed of copper that was smelt and cast in the United States. These requirements are cumulative such that a derivative article in more than one subdivision must satisfy each requirement. Except as provided for in headings 9903.82.12 and 9903.82.17, headings 9903.82.07 and 9903.82.08 apply to derivative articles classifiable in the provisions provided for in subdivisions (c)(ix)–(x) of this note. Headings 9903.82.23 and 9903.82.24 apply to articles meeting the requirements of subdivision (k) of this note. For articles for which the applicable column 1 duty rate is less than 10 percent, heading 9903.82.07 or 9903.82.23 applies and the sum of the column 1 duty rate and the additional ad valorem rate of duty will total 10 percent. For articles for which the applicable column 1 duty rate is 10 percent or higher, heading 9903.82.08 or 9903.82.24 applies.