Duty is assessed on 100% of the full entered value of the article.

No, there is no backing out of labor costs for articles in Chapter 72.

No, manufacturing costs are not subtracted from the entered value.

Duty is assessed on the full entered value of the article without deductions.

Steel.

The duty is assessed specifically on the aluminum content of the article.

It is the entered value minus the cost of the non-steel or non-aluminum components.

No, it refers specifically to separate parts or components rather than processing costs.

The duty must be reported based on the total entered value on one entry summary line.

They are considered integral to the finished product rather than separate components.

No, coatings are not considered separate parts or components.

Costs that cannot be deducted from a Chapter 72 item cannot be deducted for a derivative article.

Shared costs are apportioned across both the metal and non-metal content.

The importer must provide documentation sufficient to support the claimed metal content value.

They are treated the same as steel and aluminum alloys and are subject to the duty.

No, the value of alloying elements is not deducted.

Chemistry is not considered a separate component or part for deduction purposes.

The steel content value is $80.00

The entry is separated into two lines: one for the non-steel content and one for the steel content.

No, coating costs are not subtracted for articles in Chapter 73.

Buyer.

Metal content.

No, machining is a process cost and is not a separate component.

No, costs not allowed by Customs Value laws cannot be subtracted.

Anodizing is integral to the finished product and its cost cannot be deducted.

They are apportioned across both types of content.

No, brass and other copper alloys are treated the same as aluminum and steel alloys.

The importer must ask for the cost of the non-steel parts or components.

The duty is assessed on 100% of the value.

No, galvanizing is a surface treatment and its cost cannot be deducted.

CBP Section 232 Content Value Guidance Mind Map based on CEE Base Metals Guidance as of 01/15/2026

Source Document Dated 01/15/2026

CBP Section 232 Content Value Guidance as of 01-15-2026 Audio

Disclaimer

This information and audio file are for informational and educational purposes only. Trade regulations are subject to change and interpretation. This content does not constitute legal or professional compliance advice. Importers should consult with a trade attorney regarding their specific classifications and valuation methods.