Commerce defines U.S. content for certain Canada and Mexico imports
Commerce issued guidance to CBP on how to calculate 'U.S. content' for products of Canada and Mexico that qualify for USMCA preferential treatment under tariffs tied to Proclamation 11032. The notice defines what value counts as U.S. content.
What this affects
Canada
MexicoThe update
This notice gives CBP guidance on how to assess 'U.S. content' for products of Canada and Mexico that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement. It applies for purposes of implementing tariffs under clause (2)(d) of Proclamation 11032.
Commerce says 'U.S. content' includes the value attributable to parts wholly obtained, entirely produced, or substantially transformed in the United States. It also includes, to the extent not already counted, the value attributable to steel melted and poured in the United States, aluminum smelted and cast in the United States, and copper smelted and cast in the United States.
The notice is effective for products entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Time on October 14, 2026. Commerce states that questions about applying the notice to a specific product may be directed to CBP.
Impact
This notice affects how importers may calculate the U.S. content portion of covered Canada and Mexico goods under the proclamation's tariff framework. That can change valuation support, sourcing records, and the documentation needed to support how much of a product's value is treated as U.S. content.
What to watch
The notice defines U.S. content, but it does not state a tariff rate or list covered tariff lines in this text. It is limited to products of Canada and Mexico that qualify for USMCA preferential treatment and applies only for purposes of clause (2)(d) of Proclamation 11032.
How to prepare
- 1Map affected Canada and Mexico entries
Identify imports that claim USMCA preferential treatment and could fall under the proclamation.
- 2Pull U.S. content support
Gather bills of materials, costed components, and production records that support U.S. content calculations.
- 3Verify metal origin records
Confirm records for steel melted and poured, and aluminum or copper smelted and cast, in the United States.
- 4Review entry filing logic
Check with the broker on how the guidance will be reflected in entry data and supporting documents.
Sources
- Guidance to U.S. Customs and Border Protection Regarding the Assessment of “U.S. Content” for Purposes of Implementing Tariffs Pursuant to Clause (2)(D) of Proclamation 11032 of June 1, 2026 · Federal Register · October 14, 2026
We summarize published reporting and official notices. Always confirm rates and dates against the Federal Register or your customs broker before acting on them.