Also effective June 4, theproclamation revises the order in which tariffs may be ?tacked?when animported article is subject to (i.e., a tariff more than zero is owed) morethan one of the tariffs listed below.
- articles subject toSection 232 tariffs on automobiles and auto parts will not also be subject to (1) Section232 tariffs on imports of steel, aluminum, and derivative articles or (2)tariffs on imports from Canada andMexico imposed under theInternational Emergency Economic Powers Act due to concerns about fentanyl andillegal immigration
(U.S. Customs and BorderProtection notes that parts of passenger vehicles and light trucks that qualifyfor preferential treatment under the USMCA are not subject to the Section 232auto/auto parts, IEEPA Canada, or IEEPA Mexico tariffs.)
- articles subject toSection 232 tariffs on imports of steel or aluminum and derivativearticles will not also be subject to IEEPA tariffs on Canadaand Mexico
(CBP states that (1) forderivative products subject to both the aluminum and steel tariffs, duties willbe owed on both the value of the aluminum and steel content of the product, (2)aluminum and aluminum derivative products from Russia, and aluminum productsfrom any country containing aluminum smelt or in Russia, are subject tothe corresponding Section 232 duty rate of 200 percent, and (3) articles thatqualify for preferential tariff treatment under USMCA are not subject to theIEEPA Canada or IEEPA Mexico tariffs.)
