Commerce Defines “U.S. Content” for USMCA Steel and Aluminum Articles Under Proclamation 11032
On October 14, 2026, the Bureau of Industry and Security (BIS) published a Federal Register notice defining “U.S. content” for products of Canada and Mexico that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement (USMCA), for purposes of the Section 232 duties under clause (2)(d) of Proclamation 11032. The guidance is effective for products entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Time on October 14, 2026. Importers of Canadian and Mexican aluminum and steel articles listed in Annex I-C to the Proclamation, and the customs brokers and filers who prepare their entries, should review how they value U.S. content before their next entry.
Key Takeaways
- BIS defines U.S. content in two parts: (1) the value attributable to parts wholly obtained, entirely produced, or substantially transformed in the United States; and (2) to the extent not otherwise accounted for in part (1), the value attributable to steel melted and poured, aluminum smelted and cast, and/or copper smelted and cast in the United States.
- The guidance applies to entries on or after 12:01 a.m. Eastern Time on October 14, 2026.
- Under clause (2)(d), the 25 percent duty applies only to the non-U.S. content of USMCA-qualifying Annex I-C articles of Canada and Mexico, and the total effective duty may not be […]




