Question: Can 9903.01.33 be claimed if the imported article is classified under a Section 232 new derivative tariff number but contains no steel or aluminum and is therefore not subject to Section 232 duties?
Answer: No. The phrase “subject to Section 232 actions” implies that Section 232 duties are owed and payable. If the article does not contain any steel or aluminum that is subject to Section 232 duties, then HTS 9903.01.33 cannot be claimed. However, the IEEPA-based reciprocal duty may be applicable unless an exception applies.
Question: If an article classified under a Section 232 derivative number and the filer separates the steel/aluminum and non-steel/aluminum values on two lines and paid Section 232 duties on the steel/aluminum portion—can 9903.01.33 be claimed on both lines?
Answer: Yes. If Section 232 duties are paid on the steel/aluminum content, the imported article qualifies as “subject to Section 232 actions.” Therefore, the 9903.01.33 exemption can be claimed on both lines, representing the entire article.
