{"id":8112,"date":"2026-02-06T17:39:41","date_gmt":"2026-02-06T17:39:41","guid":{"rendered":"https:\/\/www.lawtelier.it\/?p=8112"},"modified":"2026-02-06T17:39:41","modified_gmt":"2026-02-06T17:39:41","slug":"section-232-steel-and-aluminum-tariffs-cbps-valuation-methodology-for-derivative-products-now-challenged-in-u-s-court-of-international-trade","status":"publish","type":"post","link":"https:\/\/www.lawtelier.it\/en\/export-control-and-international-economic-sanctions\/section-232-steel-and-aluminum-tariffs-cbps-valuation-methodology-for-derivative-products-now-challenged-in-u-s-court-of-international-trade\/","title":{"rendered":"SECTION 232 STEEL AND ALUMINUM TARIFFS: CBP&#8217;S VALUATION METHODOLOGY FOR DERIVATIVE PRODUCTS NOW CHALLENGED IN U.S. COURT OF INTERNATIONAL TRADE"},"content":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221;][vc_column]\n\t\t\t<!-- START News_1_nuovo REVOLUTION SLIDER 6.4.3 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_26_1_wrapper\" data-source=\"gallery\" style=\"background:#ffffff;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_26_1\" style=\"\" data-version=\"6.4.3\">\n\t\t\t\t\t<rs-slides>\n\t\t\t\t\t\t<rs-slide data-key=\"rs-45\" data-title=\"Practices_1\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"\/\/www.lawtelier.it\/wp-content\/uploads\/2022\/02\/news_new.jpg\" width=\"1920\" height=\"726\" class=\"rev-slidebg\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-26-slide-45-layer-1\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;y:m;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:46,46,25,15;l:25,25,13,8;\"\n\t\t\t\t\t\t\t\tdata-vbility=\"f,f,f,f\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:9;font-family:PT Serif;\"\n\t\t\t\t\t\t\t>NEWS \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-26-slide-45-layer-2\" \n\t\t\t\t\t\t\t\tdata-type=\"shape\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;y:m;yo:36px,36px,20px,12px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,11,6;l:0,0,13,8;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:200px,200px,111px,68px;h:2px,2px,1px,1px;\"\n\t\t\t\t\t\t\t\tdata-vbility=\"f,f,f,f\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:10;background-color:#ffffff;\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-26-slide-45-layer-3\" \n\t\t\t\t\t\t\t\tdata-type=\"shape\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;y:m;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,11,6;l:0,0,13,8;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:10000px,10000px,5557px,3428px;h:10000px,10000px,5557px,3428px;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:8;background-color:rgba(0,0,0,0.2);\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script type=\"text\/javascript\">\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_26_1',rl:[1240,1024,778,480],el:[400,768,960,720],gw:[1400,1400,778,480],gh:[400,450,350,350],type:'hero',justify:'',layout:'fullwidth',mh:\"0\"});\n\t\t\t\t\tvar\trevapi26,\n\t\t\t\t\t\ttpj;\n\t\t\t\t\tfunction revinit_revslider261() {\n\t\t\t\t\tjQuery(function() {\n\t\t\t\t\t\ttpj = jQuery;\n\t\t\t\t\t\trevapi26 = tpj(\"#rev_slider_26_1\");\n\t\t\t\t\t\tif(revapi26==undefined || revapi26.revolution == undefined){\n\t\t\t\t\t\t\trevslider_showDoubleJqueryError(\"rev_slider_26_1\");\n\t\t\t\t\t\t}else{\n\t\t\t\t\t\t\trevapi26.revolution({\n\t\t\t\t\t\t\t\tsliderType:\"hero\",\n\t\t\t\t\t\t\t\tsliderLayout:\"fullwidth\",\n\t\t\t\t\t\t\t\tvisibilityLevels:\"1240,1024,778,480\",\n\t\t\t\t\t\t\t\tgridwidth:\"1400,1400,778,480\",\n\t\t\t\t\t\t\t\tgridheight:\"400,450,350,350\",\n\t\t\t\t\t\t\t\tspinner:\"spinner2\",\n\t\t\t\t\t\t\t\tperspective:600,\n\t\t\t\t\t\t\t\tperspectiveType:\"local\",\n\t\t\t\t\t\t\t\teditorheight:\"400,768,960,720\",\n\t\t\t\t\t\t\t\tresponsiveLevels:\"1240,1024,778,480\",\n\t\t\t\t\t\t\t\tprogressBar:{disableProgressBar:true},\n\t\t\t\t\t\t\t\tnavigation: {\n\t\t\t\t\t\t\t\t\tonHoverStop:false\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\tfallbacks: {\n\t\t\t\t\t\t\t\t\tallowHTML5AutoPlayOnAndroid:true\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t});\n\t\t\t\t\t\t}\n\t\t\t\t\t\t\n\t\t\t\t\t});\n\t\t\t\t\t} \/\/ End of RevInitScript\n\t\t\t\tvar once_revslider261 = false;\n\t\t\t\tif (document.readyState === \"loading\") {document.addEventListener('readystatechange',function() { if((document.readyState === \"interactive\" || document.readyState === \"complete\") && !once_revslider261 ) { once_revslider261 = true; revinit_revslider261();}});} else {once_revslider261 = true; revinit_revslider261();}\n\t\t\t\t<\/script>\n\t\t\t\t<script>\n\t\t\t\t\tvar htmlDivCss = ' #rev_slider_26_1_wrapper rs-loader.spinner2{ background-color: #012640 !important; } ';\n\t\t\t\t\tvar htmlDiv = document.getElementById('rs-plugin-settings-inline-css');\n\t\t\t\t\tif(htmlDiv) {\n\t\t\t\t\t\thtmlDiv.innerHTML = htmlDiv.innerHTML + htmlDivCss;\n\t\t\t\t\t}else{\n\t\t\t\t\t\tvar htmlDiv = document.createElement('div');\n\t\t\t\t\t\thtmlDiv.innerHTML = '<style>' + htmlDivCss + '<\/style>';\n\t\t\t\t\t\tdocument.getElementsByTagName('head')[0].appendChild(htmlDiv.childNodes[0]);\n\t\t\t\t\t}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n[\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;][vc_row_inner][vc_column_inner][vc_column_text el_class=&#8221;back-link-news&#8221;]<a href=\"\/news\/\">\u2190 Back<\/a>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=&#8221;yes&#8221; el_class=&#8221;news-content&#8221;][vc_column_inner el_class=&#8221;news-content-body&#8221;][vc_column_text]<\/p>\n<h3 class=\"titolo-mob show-down-768\" style=\"text-align: left;\">SECTION 232 STEEL AND ALUMINUM TARIFFS: CBP&#8217;S VALUATION METHODOLOGY FOR DERIVATIVE PRODUCTS NOW CHALLENGED IN U.S. COURT OF INTERNATIONAL TRADE<\/h3>\n<p>[\/vc_column_text][vc_column_text]U.S. tariff policy continues to pose substantial challenges for importers, with increased rates, frequent changes, and evolving interpretations of applicable rules.<\/p>\n<p>This is particularly evident for <strong>Section 232 duties on steel and aluminum derivative products under the Trade Expansion Act of 1962<\/strong>.\u00a0 Following the June 2025 Presidential Proclamation increasing these tariffs to 50% (with duties applicable only to the value of the steel or aluminum content), <strong>importers relied on CBP\u2019s public guidance<\/strong>, including <strong>CSMS #65236374, \u201c<\/strong><a href=\"https:\/\/content.govdelivery.com\/accounts\/USDHSCBP\/bulletins\/3e36d96\"><strong>UPDATED GUIDANCE: Import Duties on Imports of Steel and Steel Derivative Products<\/strong><\/a>\u201d (dated June 3, 2025), to calculate duties based on the value of the metal content (often the acquisition cost of the steel or aluminum).<\/p>\n<p>However, in December 2025, CBP&#8217;s Base Metals Center of Excellence and Expertise (CEE) issued informal guidance, reportedly via an <strong>unpublished memorandum<\/strong>, that shifted the interpretation and valuation methodology:<\/p>\n<ul>\n<li>For products consisting entirely of steel or aluminum, <strong>Section 232 duties apply to the full entered value of the article<\/strong> (including manufacturing, labor, overhead, profit, and other costs).<\/li>\n<li>For mixed-material derivative products (containing both subject metal and non-subject components), duties are assessed on the full entered value minus only the cost of non-metal materials\/components. No deductions are permitted for processing, fabrication, machining, labor, surface treatments (e.g., galvanizing, anodizing, coating), factory overhead, or similar costs, even if these add value beyond the raw metal.<\/li>\n<li>If the metal content value cannot be substantiated, duties may apply to the full entered value.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>This approach contrasts with earlier interpretations<\/strong> (and most importer practices) that allowed broader deductions based on the foreign manufacturer\u2019s invoice cost (or some proxy therefore) for the raw metal content. \u00a0The CEE memorandum has been communicated to importers via requests for information (e.g., CBP Form 28\/29) and notices of action, often resulting in higher assessed duties and demands for retroactive additional payments on prior entries.<\/p>\n<p>The change, implemented through unpublished guidance rather than formal notice-and-comment rulemaking or published ruling modifications, has raised <strong>substantial legal concerns regarding procedural validity, consistency with presidential proclamations<\/strong> (which limit duties to metal content), <strong>and compliance with valuation statutes<\/strong> (19 U.S.C. \u00a7 1401a) and the Paperwork Reduction Act.<\/p>\n<p>These issues prompted <strong>litigation<\/strong>.\u00a0 On January 27, 2026, Express Fasteners Ltd., an Illinois-based importer, filed a complaint in the U.S. Court of International Trade (Case No. 26-00853, <strong><em>Express Fasteners Ltd. v. United States<\/em><\/strong>).\u00a0 The plaintiff seeks reliquidation of entries and refunds of excess duties, asserting four primary claims against the CEE memorandum and CBP&#8217;s application of it:<\/p>\n<ul>\n<li>The memorandum is invalid and without legal effect because it was issued without required notice-and-comment rulemaking procedures.<\/li>\n<li>It fails to follow proper procedures for modifying or revoking prior rulings.<\/li>\n<li>It employs prohibited bases for appraisement of merchandise under U.S. valuation law.<\/li>\n<li>It violates the Paperwork Reduction Act.<\/li>\n<\/ul>\n<p>We are actively monitoring this case, as its outcome could significantly affect importers of steel and aluminum derivative products facing similar CBP demands.\u00a0 <strong>Many companies may need to file protective protests (within statutory deadlines) to preserve refund rights if the court rules against CBP\u2019s position, or to evaluate other compliance strategies<\/strong>.<\/p>\n<p>Our offices in <strong>Milan<\/strong> and <strong>New York<\/strong> are available to provide clarification, review specific entry scenarios, or assist with related inquiries.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text css=&#8221;.vc_custom_1770383577008{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; el_class=&#8221;sidebar-title news new&#8221;]<\/p>\n<h3 style=\"text-align: center;\">SECTION 232 STEEL AND ALUMINUM TARIFFS: CBP&#8217;S VALUATION METHODOLOGY FOR DERIVATIVE PRODUCTS NOW CHALLENGED IN U.S. COURT OF INTERNATIONAL TRADE<\/h3>\n<p>[\/vc_column_text][vc_row_inner css=&#8221;.vc_custom_1585253883318{margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;background-color: #f5f5f5 !important;}&#8221;][vc_column_inner el_class=&#8221;sidebar-element first&#8221;][vc_column_text css=&#8221;.vc_custom_1647369253977{background-color: #002b49 !important;}&#8221; el_class=&#8221;sidebar-secondary-title&#8221;]<\/p>\n<h3 style=\"text-align: center;\">PROFESSIONALS<\/h3>\n<p>[\/vc_column_text][vc_widget_sidebar sidebar_id=&#8221;sidebar-professionals&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner css=&#8221;.vc_custom_1585253883318{margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;padding-top: 0px !important;background-color: #f5f5f5 !important;}&#8221;][vc_column_inner el_class=&#8221;sidebar-element&#8221;][vc_column_text css=&#8221;.vc_custom_1647369271366{background-color: #002b49 !important;}&#8221; el_class=&#8221;sidebar-secondary-title gold&#8221;]<\/p>\n<h3 style=\"text-align: center;\">PRACTICE AREAS<\/h3>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<ul>\n<li><a href=\"\/en\/practices\/international-commercial-transaction\/\" target=\"_self\" rel=\"noopener noreferrer\">Economic Sanctions &amp; Export Controls<\/a><\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SECTION 232 STEEL AND ALUMINUM TARIFFS: CBP&#8217;S VALUATION METHODOLOGY FOR DERIVATIVE PRODUCTS NOW CHALLENGED IN U.S. COURT OF INTERNATIONAL TRADE<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[123,122,88,90,140],"tags":[],"coauthors":[81,93,130],"class_list":["post-8112","post","type-post","status-publish","format-standard","hentry","category-all","category-export-control-and-international-economic-sanctions","category-hanz-giovanni-chiappetta-en","category-marika-romani-en","category-matthew-a-bock-en","professionals-hanz-giovanni-chiappetta","professionals-marika-romani","professionals-matthew-bock"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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