Taiwan goods get Section 232 tariff changes in HTSUS

Commerce and USTR issued this notice to amend the HTSUS and implement tariff terms from a January 15, 2026 memorandum of understanding between AIT and TECRO. The changes cover certain Section 232 tariffs on Taiwan automobile parts, timber, lumber, and wood derivative products, and remove derivative Section 232 steel, aluminum, and copper tariffs from certain Taiwan aircraft components. The separate reciprocal trade agreement signed on February 12, 2026 is not being implemented here because it has not entered into force.

For certain Taiwan automobile parts, timber, lumber, and wood derivative products, the notice limits Section 232 duties so the total ordinary customs duty treatment is no more than 15%. If the Column 1 duty rate is at least 15%, no Section 232 duty applies. If the Column 1 duty rate is below 15%, the Column 1 rate plus the additional Section 232 tariff equals 15%. The notice also states that covered Taiwan automotive parts are not subject to the additional duties imposed on certain aluminum, steel, copper, or wood products, and that antidumping, countervailing, and other applicable duties still apply.

The notice also creates an exclusion from derivative Section 232 steel, aluminum, and copper tariffs for civil aircraft components that are products of Taiwan and that meet the stated HTSUS criteria. The HTSUS modifications are effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on May 1, 2026, although the notice itself is effective May 28, 2026. Where implementation requires duty refunds, refunds are to be processed under applicable law and standard CBP procedures. The notice says the annex may be amended.