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US Tariffs on Steel and Aluminum, and Retaliatory Canadian Tariffs on US Imports: What They Mean for Business on Both Sides of the Border

With the flurry of steel and aluminum tariff and retaliatory tariff news flying out of Washington and Ottawa, the most important question lost between the sensationalist headlines of trade wars and the political posturing is “How will this impact business?”

Or more specifically, “How will this affect your business?”

Because A & A helps businesses move their goods across the world’s longest undefended border in both directions, we’re listening intently to all sides of the story. And with customers in almost every vertical that imports or exports between Canada and the United States, we’re here to help you navigate this fast-changing tide with confidence.

Our first step? Helping you filter and understand what’s relevant, no matter which side of the border you do business on.

US Tariffs on Steel and Aluminum

Do US Steel and Aluminum Tariffs apply to your business?

US steel and aluminum tariffs* began for most countries at the end of March. At the end of May, the second temporary exemption for Canada, Mexico, and the European Union (EU) ran out. As of June 1, 2018, steel and aluminum imported into the United States from almost every country in the world[1] will bear a 25% and 10% surtax.

*Or, as they’re formally known, “Proclamations 9704 and 9705 on Adjusting Imports of Steel and Aluminum into the United States, under Section 232 of the Trade Expansion Act of 1962”[2]

You don’t need to be a Harmonized Tariff Schedule (HTS) code expert to know what’s covered by Section 232 Tariffs on Aluminum and Steel. It’s safe to say this tariff includes almost every steel and aluminum product you can think of.

And that means if you’re a Canadian, Mexican, or EU steel or aluminum exporter, it just got less profitable to do business with your US customers.

Even if your business is not directly involved in the steel or aluminum trade, the economic significance of the cross-border steel trade is reason to pause.

Why? In 2017, the Canada-US steel market trade alone was worth over $14 billion dollars (about $7 billion in each direction). That nearly 90% of Canada’s steel exports go to the United States, and over 50% of US steel exports go to Canada[3] is no small thing. But what if you think more broadly? When you consider the industrial supply chain that touches the cross-border steel trade, the impact of the Section 232 Tariffs on Aluminum and Steel becomes even more real.

Businesses across industries on both sides of the border will feel the tariffs. From manufacturing to mining, these include:

  • Automotive manufacture
  • Mining and heavy equipment manufacture
  • Renewable energy
  • Oil and gas pipelines
  • Construction
  • Public infrastructure
  • Commodities related to steel production (coal, iron ore, zinc, scrap steel)

Not to mention the potential impact on the transportation and logistics business (rail, truck, and ocean).

To draw a clearer picture of everything included in the Section 232 Tariffs on Aluminum and Steel—and save you from searching the HTS code database yourself—we put together an easy-to-skim chart of the categories of products, and grouped them by their surtax rate:

US: Additional Duty on Imports of Steel and Aluminum Articles under Section 232

Steel ➜ 25% Surtax

Aluminum ➜ 10% Surtax

  • Iron and Non-Alloy Steel:
    • Ingots and Semi-Finished Products
    • Flat-Rolled
    • Bars, Rods, and Wire
    • U, I, H, L, and T Sections
    • Other Angles, Shapes, or Sections
  • Stainless Steel:
    • Ingots and Semi-Finished Products
    • Flat-Rolled
    • Bars, Rods, and Wire
  • Other Alloy Steel:
    • Ingots and Semi-Finished Products
    • Flat-Rolled
    • Bars, Rods, and Wire
  • Sheet Piling of Iron or Steel
    (Whether or Not Drilled, Punched, or Made from Assembled Elements)
  • Iron or Steel Railway or Tramway Track
  • Stainless Steel or Other Line Pipe or Tubing for Oil or Gas
  • Iron or Non-Alloy Steel:
    • Tubes and Pipes
  • Stainless Steel:
    • Tubes and Pipes
  • Other Alloy Steel or Iron:
    • Tubes and Pipes
  • Iron or Steel:
    • Other Tubes, Pipes and Hollow Profiles (Open Seamed or Welded, Riveted or Similarly Closed)
  • Aluminum:
    • Unwrought Aluminum, Not Alloyed and Alloys
    • Bars, Rods, Profiles, and Wire
    • Plates, Sheets, and Strip
    • Foil (Whether or Not Printed or Backed with Paper, Paperboard, Plastics, or Similar Backing Materials)
    • Tubes, Pipes, and Fittings
    • Castings and Forgings

(Find the full table—complete with these category headings, and product descriptions (with their HTS codes)—in Appendix 1 at the bottom of this post).

Retaliatory Tariffs and Countermeasures on US Imports

After their exemption on US steel and aluminum tariffs ran out, Canada, Mexico, and the European Union (EU) each replied with countermeasures. Canada[4] and Mexico[5] announced retaliatory tariffs on US imports on May 31, with the EU[6] following suit days later. On top of tariffs, Canada and the EU have both started formal trade dispute procedures with the World Trade Organization.[7] (Mexico plans to do the same).

To say recent trade news has been complicated would be an understatement. Between NAFTA negotiations, the G7 Summit in Charlevoix, Quebec, and official (and unofficial) statements from all sides, it’s difficult to predict what will happen next.

In the meantime, here’s what we can tell you about Canadian countermeasures.

Do Canadian countermeasures apply to your business?

If you import anything listed on Table 1 or Table 2 of the Department of Finance Canada’s “Notice of intent to impose countermeasures action against the United States in response to tariffs on Canadian steel and aluminum products[8]and it’s marked Made in USA, the short answer is yes.

Given the volatility of the political situation, the complete answer is a much more complex probably.

Several factors are in play, and a lot could change between now and July 1 (when the tariffs are scheduled to come into effect). Possibilities include:

  1. The United States government could still choose to exempt Canada from their steel and aluminum tariffs, making retaliatory tariffs unnecessary.
  2. The Canadian government could select some, most, or all, of the items listed on
    Table 1 or Table 2, based on feedback from Canadian businesses.
  3. Ongoing NAFTA negotiations (or possible bilateral trade talks) could lead to other, currently unforeseeable developments.

Because A & A doesn’t have a crystal ball (or even an inside scoop) to tell us with one hundred percent certainty how trade talks and negotiations will play out, until Canada Border Services Agency (CBSA) advises otherwise, we have to assume the “Notice of intent to impose countermeasures…” will proceed as-is, on the July 1, 2018 timeline.

If you’ve got your HS codes memorized or otherwise at your fingertips, the Department of Finance Canada has Table 1 and Table 2 countermeasures neatly arranged in ascending, numerical order on the “Notice of intent to impose countermeasures…” page. You can view them here: https://www.fin.gc.ca/activty/consult/cacsap-cmpcaa-eng.asp

But, if you’re like most business people and don’t speak fluent HS Code, five pages of 7.5-point font text, row upon row, with no sub-headings and no apparent logical order can be downright impenetrable.

To help you find your way—and figure out faster if your products are subject to tariffs—we’ve grouped the entire contents for Table 1 and Table 2 under more straightforward category headings:

Canada: Retaliatory Tariffs on US Imports

Table 1 ➜ 25% Surtax

Table 2 ➜ 10% Surtax

  • Iron and Non-Alloy Steel:
    • Ingots and Semi-Finished Products
    • Flat-Rolled
    • Bars, Rods, and Wire
  • Stainless Steel:
    • Ingots and Semi-Finished Products
    • Flat-Rolled
    • Bars, Rods, and Wire
  • Other Alloy Steel:
    • Ingots and Semi-Finished Products
    • Flat-Rolled
    • Bars, Rods, and Wire
  • Iron and Non-Alloy Steel:
    • U, I, H, L, and T Sections
    • Other Angles or Sections
  • Other Tubes and Pipes
  • Iron or Steel Railway or Tramway Track
  • Stainless Steel or Other Line Pipe or Tubing for Oil or Gas
  • Iron or Non-Alloy Steel:
    • Tubes and Pipes
  • Stainless Steel:
    • Tubes and Pipes
  • Aluminum:
    • Bars, Rods, and Wire
    • Plates, Sheets, and Strip
    • Tubes, Pipes and Fittings
    • Structures and Parts of Structures
    • Reservoirs, Tanks and Vats
    • Wire and Other Articles
  • Maple Sugar and Syrup
  • Chocolate and Confectionary
  • Alcoholic Beverages
  • Non-Alcoholic Beverages
  • Produce
  • Dairy
  • Nut Butters, Jams, and Jellies
  • Condiments and Sauces
  • Beef: Prepared Meals and Preserved Meat
  • Poultry: Prepared Meals and Specially Defined Mixtures
  • Prepared Foods
  • Kitchen Cleaning Supplies
  • Kitchen / Food Wrap (Aluminum)
  • Household Paper Products
  • Household Plastic Products
  • Hair and Beauty Supplies
  • Home Fragrances
  • Candles
  • Stationery
  • Playing Cards
  • Household Adhesives
  • Household Pesticides
  • Home Appliances
  • Mattresses, Bedding, and Upholstered Furniture
  • Barbeques, Non-Electric Steel or Iron Cookers, and Parts
  • Lawnmowers
  • Camping Gear
  • Beer Kegs
  • Boats and Outboard Motors
  • Plywood and Paperboard
  • Plastic Bags
  • Electronic Components
  • Industrial Bobbins and Spools

(Find the full table—complete with these category headings, and product descriptions (with their HS codes)—in Appendix 2 at the bottom of this post).

June 15 is the Canadian Department of Finance comment deadline for businesses

If a 10% or 25% surtax on your business’s core imports of Made in USA goods into Canada would be devastating, we recommend you write your letter today and get it to Ottawa on the fastest email, fax, or overnight delivery at your disposal.

Explain the potential economic impact of the proposed measures on your business clearly, and send it addressed to:

International Trade Policy Division (U.S. 232 Retaliation Consultations),
Department of Finance, James Michael Flaherty Building, 14th Floor,
90 Elgin Street, Ottawa, Ontario K1A 0G5

Email: fin.tariff-tarif.fin@canada.ca
Fax: 1-613-369-4024

Burning countermeasures questions keeping you awake? A & A has (some) answers

From the moment retaliatory tariffs were announced, A & A has been answering our customers’ questions. Here are our top five, with our best answers:

  1. Q: My goods are not made in the USA, but I bought them from a US vendor. Will I have to pay the surtax?
    A: Only goods manufactured in the United States (marked Made in USA) will be charged the surtax. So even if your goods are listed in Table 1 or Table 2, if they’re made anywhere other than the United States, the surtax does not apply to you.
  2. Q: How will these retaliatory tariffs affect NAFTA-certified goods?
    A: Made in USA goods you are currently importing into Canada under a valid NAFTA certificate should continue to be duty-free. However, for products listed in Table 1 and
    Table 2 of the “Notice of intent to impose countermeasures…,”  the surtax is expected
    to apply (over and above any applicable GST), because the retaliatory tariffs are
    considered a tax, not a duty.
  3. Q: I don’t claim NAFTA on the Made in USA goods I import. Do I still have to pay
    the surtax?
    A: Whether you claim NAFTA on Made in USA goods or not, if the products you’re importing are listed in Table 1 and Table 2 of the “Notice of intent to impose
    countermeasures
    …,”  the surtax will apply.
  4. Q: If I import a Made in USA material that I am further processing before exporting back to the United States (or elsewhere), do the current trade programs like duty deferral still apply?
    A: Duty deferral programs—such as Canadian Goods Abroad (for Canadian goods being repaired or altered in the US, then returning to Canada), Duty Drawback Program, or Duties Relief Program—may be subject to the Table 1 and Table 2 tariffs.As of June 7, 2018, Canada Border Services Agency (CBSA) has stated that if the surtax is implemented in the usual way (under Part 2 of the Customs Tariff), the Duties Relief Program and Duty Drawback Program would apply. However, if the details of the Order-in-Council that Finance Canada is currently working on turn out to be different than Part 2 of the Customs Tariff, the surtax could be excluded and therefore not eligible for these programs[9] .Until CBSA issues a Customs Notice with these details, this question will be up in the air.
  5. Q: Who will be billed for the surtax on Made in USA goods listed in Table 1 and Table 2 of the “Notice of intent to impose countermeasures…?”
    A: The importer of record will be charged the surtax for Made in USA goods listed in
    Table 1 and Table 2, payable the same way existing taxes are paid.

If you’ve read the complete table, the category headings we added didn’t make it any more clear, and you’re not sure if your goods fall under Table 1 and Table 2, A & A will be happy to help you—please contact us! With nearly 40 years of customs brokerage experience, we speak fluent HS code, and have our ear pressed firmly to the ground on all developments as soon as they’re announced.

Appendix 1: US Tariffs on Imports of Steel and Aluminum

Steel: Complete Table with Harmonized Tariff Codes, Grouped

Steel: 25% Duty

Tariff heading, subheading or item*Harmonized TariffDescription
Iron and Non-Alloy Steel:
Ingots and Semi-Finished Products
7206Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03)
7206.10Ingots
7206.90Other
7207Semi-finished products of iron or non-alloy steel
Containing be weight less than .25% of carbon:
7207.11Of Rectangular (including square) cross section, the width measuring less than twice the thickness
7207.12Other, of Rectangular (other than square) cross section
7207.19Other
7207.20Containing by weight .25 % or more of Carbon of rectangular (including square) crossing section
Iron and Non-Alloy Steel: Flat-Rolled
7208Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated
7208.10In coils, not further worked than hot-rolled, with patterns in relief
7208.25Other in coils, not further worked than hot-rolled, pickled: Of a thickness of 4.75 mm or more
7208.26Of a thickness of 3 mm or more but less than 4.75mm
7208.27Of a thickness of less than 3 mm
7208.36Other in coils, not further worked than hot-rolled: Of a thickness exceeding 10mm
7208.37Of a thickness of 4.75 mm or more but not exceeding 10 mm
7208.38Of a thickness of 3 mm or more but less than 4.75 mm
7208.39Of a thickness of less than 3 mm
7208.40Not in coils, not further worked than hot-rolled, with patterns in relief
7208.51Other, not in coils, not further worked than hot-rolled: Of a thickness exceeding 10 mm
7208.52Of a thickness of 4.75 mm or more but not exceeding 10 mm
7208.53Of a thickness of 3 mm or more but less than 4.75 mm
7208.54Of a thickness of less than 3 mm
7208.90Other
7209Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated
7209.15In coils, not further worked than cold-rolled (cold-reduced): of a thickness of 3 mm or more
7209.16Of a thickness exceeding 1 mm but less than 3 mm
7209.17Of a thickness of 0.5 mm or more but not exceeding 1 mm
7209.18Of a thickness of less than 0.5 mm
7209.25Not in coils, not further worked than cold-rolled (cold-reduced); of a thickness of 3 mm or more
7209.96Of a thickness exceeding 1 mm but less than 3 mm
7209.27Of a thickness of 0.5 mm or more but not exceeding 1 mm
7209.28Of a thickness of less than 0.5 mm
7209.90Other
7210Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated
7210.11Plated or coated with tin: Of a thickness of 0.5 mm or more
7210.12Of a thickness of less than 0.5 mm
7210.20Plated or coated with lead, including terne-plate
7210.30Electrolytically plated or coated with zinc
7210.41Otherwise plated or coated with zinc: Corrugated
7210.49Otherwise plated or coated with zinc: Other
7210.50Plated or coated with chromium oxides or with chromium and chromium oxides
7210.61Plated or coated with aluminum: Plated or coated with aluminum-zinc alloys
7210.69Plated or coated with aluminum: Other
7210.70Painted, varnished or coated with plastics
7210.90Other
7211Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated
7211.13North further worked than hot-rolled: Universal mill plate
7211.14Other, of a thickness of 4.75 mm or more
7211.19Other
7211.23Not further worked than cold-rolled (cold-reduced):  Containing by weight less than 0.25 percent of carbon: Of a width of less than 300 mm: Of a thickness exceeding 1.25 mm:
7211.29Other: Of a width of less than 300 mm
7211.90 – Other
7212Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated
7212.10Plated or coated with tin
7212.20Electrolytically plated or coated with zinc
7212.30Otherwise plated or coated with zinc:

Of a width of less than 300 mm:

7212.40Painted, varnished or coated with plastics:
7212.50Otherwise plated or coated
7212.60Clad
Iron and Non-Alloy Steel:
Bars, Rods, and Wire
7213Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel
7213.10Concrete reinforcing bars and rods
7213.20Other, of free-cutting steel
7213.91Other: Of circular cross section measuring less than 14 mm in diameter: Not tempered, not treated and not partly manufactured
7213.99Other; Of circular section
7214Bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling.
7214.10Forged
7214.20Concrete reinforcing bars and rods
7214.30Other, of free-cutting steel
7214.91Other; of rectangular (other than square) cross-section Containing by weight less than 0.25 percent of carbon
7214.99Other
7215Other bars and rods of iron or non-alloy steel
7215.10Of free-cutting steel, not further worked than cold-formed or cold-finished
7215.50Other, not further worked than cold-formed or cold-finished
7215.90Other
Iron and Non-Alloy Steel:
Angles, Shapes and Sections
72167216.10 – U, I or H sections, not further worked than hot-rolled,

hot-drawn or extruded, of a height of less than 80 mm

7216.21L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm; L- Sections
7216.22L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm; T- Sections
7216.31U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more; U Sections
7216.32U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more; I Sections (standard beams)
7216.33U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more; H Sections
7216.40L or T sections, not further worked than hot-rolled,hot-drawn or extruded, of a height of 80 mm or more
7216.50Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded
7216.99Other
7217Wire of iron or non-alloy steel
7217.10Not plated or coated, whether or not polished: Containing by weight less than 0.25 percent of carbon: Flat wire:
7217.20Plated or coated with zinc
7217.30Plated or coated with other base metals
7217.90Other
Stainless Steel:
Ingots and Semi-Finished Products
7218Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
7218.10Ingots and other primary forms
7218.91Other: Of rectangular (other than square) cross-section
7218.99Other
Stainless Steel:
Flat-Rolled
7219Flat-rolled products of stainless steel, of a width of 600 mm or more
7219.11Flat-rolled products of stainless steel, of a width of 600 mm or more: Not further worked than hot-rolled, in coils
7219.12Of a thickness of 4.75 mm or more but not exceeding 10 mm
7219.13Not further worked than hot-rolled, in coils: (con.) Of a thickness of 3 mm or more but less than 4.75 mm
7219.14Of a thickness of less than 3 mm
7219.21Not further worked than hot-rolled, not in coils: of a thickness exceeding 10 mm
7219.22Of a thickness of 4.75 mm or more but not exceeding 10 mm
7219.23Of a thickness of 3 mm or more but less than 4.75 mm
7219.24Of a thickness of less than 3 mm
7219.31Not further worked than cold-rolled (cold-reduced): Of a thickness of 4.75 mm or more
7219.32Of a thickness of 3 mm or more but less than 4.75 mm
7219.33Not further worked than cold-rolled (cold-reduced): Of a thickness exceeding 1 mm but less than 3 mm
7219.34Of a thickness of 0.5 mm or more but not exceeding 1 mm
7219.35Not further worked than cold-rolled (cold-reduced): Of a thickness of less than 0.5 mm
7219.90Other
7220Flat-rolled products of stainless steel, of a width of less than 600 mm
7220.11Not further worked than hot-rolled; of a thickness of 4.75 mm or more
7220.12Of a thickness of less than 4.75 mm
7220.20Not further worked than cold-rolled (cold-reduced)
7220.90Other
Stainless Steel:
Bars, Rods, and Wire
7221Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel
7221.00Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel
7222Other bars and rods of stainless steel; angles, shapes and sections of stainless steel
7222.11Bars and rods, not further worked than hot-rolled, hot-drawn or extruded; of circular cross-section
7222.19Other
7222.20Bars and rods, not further worked than cold-formed or cold-finished
7222.30Other bars and rods
7222.40Angles, shapes and sections
7223Wire of stainless steel
7223.00Wire of Stainless Steel
Other Alloy Steel:
Ingots and Semi-Finished Products
7224Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
7224.10Ingots and other primary forms
7224.90Other
Other Alloy Steel:
Flat-Rolled
7225Flat-rolled products of other alloy steel, of a width of 600 mm or more
7225.11Of silicone electrical seal: Grain Oriented
7225.19Of silicone electrical seal: Other
7225.30Other, not further worked than hot-rolled, in coils: of a thickness of 4.75 mm or more
7225.40Other, not further worked than hot-rolled, not in coils: of a thickness of 4.75 mm or more
7225.50Other, not further worked than cold-rolled (cold-reduced)
7225.91Other; Electrolytically plated or coated with zinc
7225.92Otherwise plated or coated with zinc
7225.99Other
7226Flat-rolled products of other alloy steel, of a width of less than 600 mm
7226.11Of Silicon electrical steel; Grain-Oriented
7226.19Other
7226.20Of high-speed steel
7226.91Other: Not further worked than hot-rolled
7226.92Not further worked than cold-rolled (cold-reduced): Of tool steel (other than high-speed steel)
7226.99Other
Other Alloy Steel:
Bars, Rods, and Wire
7227Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel
7227.10Of high-speed steel
7227.20Of silico-manganese steel
7227.90Other
7228Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
7228.10Bars and Rods, of high-speed steel
7228.20 Bars and rods, of silico-manganese steel
7228.30Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded Of tool steel (other than high-speed steel)
7228.40Other bars and nods, not further worked than forged
7228.50Other bars and rods, not further worked than cold-formed or cold-finished
7228.60Other bars and rods
7228.70Angles, shapes and sections
7228.80Hollow drill bars and rods
7229Wire of other alloy steel.
7229.20Of Silico-manganese steel
7229.90Other
Sheet Piling of Iron or Steel (Whether or Not Drilled, Punched or Made from Assembled Elements)7301Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements
7301.10Sheet piling
Iron or Steel Railway or
Tramway Track
7302Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers

(cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails

7302.10Rails
7302.40Fish-Plates and sole plates
7302.90Other
Stainless Steel or Other Line Pipe or Tubing for Oil or Gas
7304Tubes, pipes and hollow profiles, seamless, of iron (other than

cast iron) or steel:

7304.11Line pipe of a kind used for oil or gas pipelines: Of stainless steel
7304.19Line pipe of a kind used for oil or gas pipelines: Other
7304.22Casing or tubing, of a kind used in drilling for oil or gas: Drill pipe of stainless steel
7304.23Other drill pipe
7304.24Casing or tubing, of a kind used in drilling for oil or gas: Of stainless steel
7304.29Casing or tubing, of a kind used in drilling for oil or gas; other
Iron or Non-Alloy Steel:
Tubes and Pipes
7304.31Tubes and pipes, of circular cross-section, of iron or non-alloy steel: Cold-drawn or cold-rolled (cold-reduced)
7304.39Other tubes and pipes, of circular cross-section, of iron or non-alloy steel
Stainless Steel:
Tubes and Pipes
7304.41Tubes and pipes, of circular cross-section, of stainless steel: Cold-drawn or cold-rolled (cold-reduced)
7304.49Other tubes and pipes, of circular cross-section, of stainless steel
7304.51Tubes and pipes, of circular cross-section, of other alloy steel: Cold-drawn or cold-rolled (cold-reduced)
Other Alloy Steel or Iron:
Tubes and Pipes
7304.59Other tubes and pipes, of circular cross-section, of other alloy steel
7304.90Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.
Other Tubes and Pipes
7305Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel
7305.11Line pipe of a kind used for oil or gas pipelines: Longitudinally submerged arc welded:
7305.12Other, longitudinally welded:
7305.19Other
7305.20Casing of a kind used in drilling for oil or gas:
7305.31Other welded: Longitudinally welded
7305.39Other
Iron or Steel:
Other Tubes, Pipes, and Hollow Profiles (Open Seamed or Welded, Riveted or Similarly Closed)
7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
7306.11Line pipe of a kind used for oil or gas pipelines: Welded, of stainless steel
7306.19Other
7306.21Casing and tubing of a kind used in drilling for oil or gas: Welded of stainless steel
7306.29Other
7306.30Other, welded, of circular cross section, of iron or non alloy steel
7306.40Other tubes, pipes and hollow profiles (for example, openseamed or welded, riveted or similarly closed), of iron or steel: Other, welded, of circular cross section, of stainless steel
7306.50Other, welded, of circular cross section, of other alloy steel:
7306.61Other, welded, of noncircular cross section: Of square or rectangular cross section
7306.69Of other non circular cross section
7306.90Other

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United States International Trade Commission, “Harmonized Tariff Schedule (2018 HTSA Revision 5)”, June 1, 2018. Sourced June 8, 2018 from https://hts.usitc.gov/ 

Aluminum: Complete Table with Harmonized Tariff Codes, Grouped

Aluminum: 10% Duty

Tariff heading, subheading or item*Harmonized TariffDescription
Unwrought Aluminum
7601
7601.10Aluminum, not alloyed
7601.20Aluminum Alloys
Aluminum:
Bars, Rods and Profiles
7604
7604.10Of aluminum, not alloyed
7604.21Of Aluminum alloys, Hollow profiles
7604.29Other
Aluminum:
Wire
7605
7605.11Of aluminum, not alloyed
7605.19Other
7605.21Of aluminum alloys
7605.29Other
Aluminum:
Plates, Sheets, and Strip
7606Aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm
7606.11Rectangular (including square) Of aluminum, not alloyed
7606.12Of aluminum alloys
7606.91Aluminum
7606.92Of aluminum alloys
Aluminum:
Foil (Whether or Not Printed or Backed with Paper, Paperboard, Plastics, or Similar Backing Materials)
7607Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: Not backed
7607.11Rolled but not further worked: Of a thickness not exceeding 0.15 mm
760719Other
7607.20Backed
Aluminum:
Tubes, Pipes, and Fittings
7608
7608.10Of aluminum, not alloyed
7608.20Of aluminum alloys
7609
7609.00Aluminum tube or pipe fittings (for example, couplings, elbows, sleeves
Aluminum:
Castings and Forgings:
7616
7616.99.5160Other Articles of Aluminum; other castings
7616.99.5170Other Articles of Aluminum; Forgings

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United States International Trade Commission, “Harmonized Tariff Schedule (2018 HTSA Revision 5)”, June 1, 2018. Sourced June 8, 2018 from https://hts.usitc.gov/ 

Appendix 2: Canadian Countermeasures: Retaliatory Tariffs Tables 1 and 2

Table 1: Complete Table with HS Codes, Grouped

Lost in the asterixis and small print of the official letter are these two key points:

  • *Where listed at the heading or subheading level, coverage includes all tariff items under that heading or subheading.
  • **Descriptions are included for illustrative purposes and do not necessarily reflect Harmonized System nomenclature.

Table 1: 25% Surtax

Tariff heading, subheading or item*Description**
Iron and Non-Alloy Steel:
Ingots and Semi-Finished Products
72.06Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03)
72.07Semi-finished products of iron or non-alloy steel
Iron and Non-Alloy Steel:
Flat-Rolled
72.08Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated
72.09Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated
72.1Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated
72.11Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated
72.12Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated
Iron and Non-Alloy Steel:
Bars, Rods, and Wire
72.13Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel
72.14Bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling.
72.15Other bars and rods of iron or non-alloy steel
72.17Wire of iron or non-alloy steel
Stainless Steel:
Ingots and Semi-Finished Products
72.18Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
Stainless Steel:
Flat-Rolled
72.19Flat-rolled products of stainless steel, of a width of 600 mm or more
72.2Flat-rolled products of stainless steel, of a width of less than 600 mm
Stainless Steel:
Bars, Rods, and Wire
72.21Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel
72.22Other bars and rods of stainless steel; angles, shapes and sections of stainless steel
72.23Wire of stainless steel
Other Alloy Steel:
Ingots and Semi-Finished Products
72.24Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
Other Alloy Steel:
Flat-Rolled
72.25Flat-rolled products of other alloy steel, of a width of 600 mm or more
72.26Flat-rolled products of other alloy steel, of a width of less than 600 mm
Other Alloy Steel:
Bars, Rods, and Wire
72.27Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel
72.28Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
72.29Wire of other alloy steel.
Iron and Non-Alloy Steel:
U, I, H, L, and T Sections, Other Angles or Sections
7216.1U, I or H sections, of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm
7216.21L sections, of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm
7216.22T sections, of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm
7216.5Other angles, shapes and sections, of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded
7216.99Other angles, shapes and sections, of iron or non-alloy steel
Other Tubes and Pipes
73.05Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel
73.06Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
7301.1Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements
Iron or Steel Railway or
Tramway Track
7302.4Railway or tramway track construction material of iron or steel: Fish-plates and sole plates
7302.9Other railway or tramway track construction material of iron or steel
Stainless Steel or Other Line Pipe or Tubing for Oil or Gas
7304.11Line pipe of a kind used for oil or gas pipelines: Of stainless steel
7304.19Line pipe of a kind used for oil or gas pipelines: Other
7304.24Casing or tubing, of a kind used in drilling for oil or gas: Of stainless steel
7304.29Other casing or tubing, of a kind used in drilling for oil or gas
Iron or Non-Alloy Steel:
Tubes and Pipes
7304.31Tubes and pipes, of circular cross-section, of iron or non-alloy steel: Cold-drawn or cold-rolled (cold-reduced)
7304.39Other tubes and pipes, of circular cross-section, of iron or non-alloy steel
Stainless Steel: Tubes and Pipes
7304.41Tubes and pipes, of circular cross-section, of stainless steel: Cold-drawn or cold-rolled (cold-reduced)
7304.49Other tubes and pipes, of circular cross-section, of stainless steel
7304.51Tubes and pipes, of circular cross-section, of other alloy steel: Cold-drawn or cold-rolled (cold-reduced)
Other Alloy Steel or Iron:
Tubes and Pipes
7304.59Other tubes and pipes, of circular cross-section, of other alloy steel
7304.9Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.

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Department of Finance Canada, “Notice of intent to impose countermeasures action against the United States in response to tariffs on Canadian steel and aluminum products”, May 31, 2018. Sourced June 5, 2018 from https://www.fin.gc.ca/activty/consult/cacsap-cmpcaa-eng.asp 

Table 2: Complete Table with HS Codes, Grouped

As with Table 1, lost in the asterixis and small print of the official letter are these two key points:

  • *Where listed at the heading or subheading level, coverage includes all tariff items under that heading or subheading.
  • **Descriptions are included for illustrative purposes and do not necessarily reflect Harmonized System nomenclature.

Table 2: 10% Surtax

Tariff heading, subheading or item*Description**
Aluminum:
Bars, Rods, and Wire
76.04Aluminum bars, rods and profiles
76.05Aluminum wire
Aluminum:
Plates, Sheets, and Strip
76.06Aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm
Aluminum:
Tubes, Pipes and Fittings
76.08Aluminum tubes and pipes
76.09Aluminum tube or pipe fittings (for example, couplings, elbows, sleeves)
Aluminum:
Structures and Parts of Structures
76.1Aluminum structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures
Aluminum:
Reservoirs, Tanks and Vats
76.11Aluminum reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
76.12Aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
76.13Aluminum containers for compressed or liquefied gas
Aluminum:
Wire and Other Articles
76.14Stranded wire, cables, plaited bands and the like, of aluminum, not electrically insulated
76.16Other articles of aluminum
Maple Sugar and Syrup
1702.2Maple sugar and maple syrup
Chocolate and Confectionary
1704.90.20Liquorice candy; Toffee
1704.90.90Other sugar confectionery (including white chocolate), not containing cocoa.
1806.31Other chocolate, in blocks, slabs or bars: Filled
1806.32Other chocolate, in blocks, slabs or bars: Not filled
Alcoholic Beverages
2208.3Whiskies
Non-Alcoholic Beverages
901.21Coffee, roasted: Not decaffeinated
2009.12Orange juice: Not frozen, of a Brix value not exceeding 20
2202.1Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
Produce
2001.1Cucumbers and gherkins
Dairy
403.1Yogourt
Nut Butters, Jams, and Jellies
2007.99.10Strawberry jam
2007.99.90Nut purées and nut pastes, berry purées, other fruit purées other than banana purée, other jams, jellies
Condiments and Sauces
2103.1Soya sauce
2103.2Tomato ketchup and other tomato sauces
2103.30.20Prepared mustard
2103.9Mayonnaise, salad dressing, mixed condiments and mixed seasonings, other sauces
Beef:
Prepared Meals and
Preserved Meat
1602.50.10Prepared meals, of bovine
1602.50.99Other prepared or preserved meat of bovine, other than in cans or glass jars
Poultry:
Prepared Meals and Specially Defined Mixtures
1602.32.11Prepared meals: Of spent fowl; Specially defined mixtures
1602.32.92Other: Specially defined mixtures, other than in cans or glass jars; Spent fowl other than in cans or glass jars
Prepared Foods
1905.90.51Pizza and quiche
2104.1Soups and broths and preparations therefor
Kitchen Cleaning Supplies
3402.20.10Automatic dishwasher detergents
76.15Table, kitchen or other household articles and parts thereof, of aluminum; pot scourers and scouring or polishing pads, gloves and the like, of aluminum; sanitary ware and parts thereof, of aluminum
Kitchen / Food Wrap
76.07Aluminum foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
Household Paper Products
4818.1Toilet paper
4818.2Handkerchiefs, cleansing or facial tissues and towels
4818.3Tablecloths and serviettes
Household Plastic Products
3924.1Tableware and kitchenware
3924.9Household articles and hygienic or toilet articles, of plastics
Hair and Beauty Supplies
3304.3Manicure or pedicure preparations
3305.3Hair lacquers
3307.1Pre-shave, shaving or after-shave preparations
3401.3Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap
Home Fragrances
3307.49Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites, nes
Candles
3406.00.90Other candles and tapers and the like not including those for birthdays, Christmas or other festive occasions
Stationery
4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
9608.1Ball point pens
9608.2Felt tipped and other porous-tipped pens and markers
Playing Cards
9504.4Playing cards
Household Adhesives
3506.1Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
Household Pesticides
3808.91.10Insecticides: In packages of a gross weight not exceeding 1.36 kg each
3808.92.10Fungicides: In packages of a gross weight not exceeding 1.36 kg each
3808.93.10Herbicides, anti-sprouting products and plant-growth regulators: In packages of a gross weight not exceeding 1.36 kg each
Home Appliances
8418.1Combined refrigerator-freezers, fitted with separate external doors
8419.19Instantaneous or storage water heaters, non-electric: Other than instantaneous gas water heaters
8422.11.90Other dish washing machines, other than of the household type
8450.11Household or laundry-type washing machines, each of a dry linen capacity not exceeding 10 kg: Fully-automatic machines
8450.2Household or laundry-type washing machines, each of a dry linen capacity exceeding 10 kg
Mattresses, Bedding, and Upholstered Furniture
9401.61Other seats, with wooden frames: Upholstered
9404.21Mattresses of cellular rubber or plastics, whether or not covered
9404.29Mattresses of other materials
9404.9Other bedding and similar articles, nes
Barbeques, Non-Electric Steel or Iron Cookers, and Parts
7321.9Parts of iron or steel, of stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbeques, braziers, gas-rings, plate warmers and similar non-electric domestic appliances
Lawnmowers
8433.11Mowers for lawns, parks or sports-grounds: Powered, with the cutting device rotating in a horizontal plane
Camping Gear
9404.3Sleeping bags
Beer Kegs
7310.1Beer kegs, of iron or steel, of a capacity of 50 litres or more
7310.29Beer kegs, of iron or steel, of a capacity of less than 50 litres
Boats and Outboard Motors
8903.1Inflatable boats
8903.91Sailboats, with or without auxiliary motor
8903.92Motorboats, other than outboard motorboats
8903.99.90Outboard motorboats, other vessels for pleasure or sports, nes
Plywood and Paperboard
4412.39Plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with both outer plies of coniferous wood
4412.99.90Other plywood, veneered panels and similar laminated wood
4802.56Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: Weighing 40 g/m² or more but not more than 150 g/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
4811.59Other paper and paperboard coated, impregnated or covered with plastics (excluding adhesives)
Plastic Bags
3923.21.90Other sacks and bags (including cones) of polymers of ethylene
3923.29.90Other sacks and bags (including cones) of other plastics, nes
Electronic Components
85.37Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17
90.32Automatic regulating or controlling instruments and apparatus
Industrial Bobbins and Spools
4822.1Bobbins, spools caps and similar supports of a kind used for winding textile yarn, of paper pulp, paper or paperboard (whether or not perforated or hardened)
4822.9Other bobbins, spools caps and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

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Department of Finance Canada, “Notice of intent to impose countermeasures action against the United States in response to tariffs on Canadian steel and aluminum products”, May 31, 2018. Sourced June 5, 2018 from https://www.fin.gc.ca/activty/consult/cacsap-cmpcaa-eng.asp 

Footnotes

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[1]

Because they agreed to limit how much they export to the US, Brazil, Argentina, Australia, and South Korea are the only countries who won’t pay the steel surtax. For the same reason, Argentina and Australia are exempt for aluminum.

[2]

United States Customs and Border Protection, “Section 232 Tariffs on Aluminum and Steel Duty on Imports of Steel and Aluminum Articles under Section 232 of the Trade Expansion Act of 1962 UPDATE:  Additional Duty on Imports of Steel and Aluminum Articles under Section 232”, June 8, 2018, sourced June 8, 2018 from https://www.cbp.gov/trade/programs-administration/entry-summary/232-tariffs-aluminum-and-steel#

[3]

Canadian Steel Producers Association, “Presentation: Canada – U.S. Steel Trade. Fair, Balanced, Integrated, Interdependent.” March 2018, sourced June 11 from http://www.canadiansteel.ca/wp-content/uploads/2018/03/CSPA_CAN-US-Steel-Trade_2017-1.pdf

[4]

Department of Finance Canada, “Notice of intent to impose countermeasures action against the United States in response to tariffs on Canadian steel and aluminum products”, May 31, 2018. Sourced June 5, 2018 from https://www.fin.gc.ca/activty/consult/cacsap-cmpcaa-eng.asp 

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[5]

Ministry of Economy Mexico, “Press release: Mexico will impose equivalent measures to various products in the face of US protectionist measures in steel and aluminum [English translation]”, May 31, 2018. Sourced June 11, 2018 from https://www.gob.mx/se/es/prensa/mexico-impondra-medidas-equivalentes-a-diversos-productos-ante-las-medidas-proteccionistas-de-ee-uu-en-acero-y-aluminio?idiom=es

[6]

European Commission, “Press release, EU-US Trade: European Commission endorses rebalancing duties on US products” June 6, 2018, sourced June 11, 2018 from http://europa.eu/rapid/press-release_IP-18-4083_en.htm

[7]

World Trade Organization, “EU, Canada initiate WTO dispute complaints against US steel, aluminum duties”, June 6, 2018. Sourced June 11, 2018 from https://www.wto.org/english/news_e/news18_e/ds548_550rfc_06jun18_e.htm

[8]

Department of Finance Canada, “Notice of intent to impose countermeasures action against the United States in response to tariffs on Canadian steel and aluminum products”, May 31, 2018. Sourced June 5, 2018 from https://www.fin.gc.ca/activty/consult/cacsap-cmpcaa-eng.asp 

[9]

Canadian Society of Customs Brokers Email Article (Obtained on Behalf of Members from Department of Finance Canada), Retaliatory Tariffs, June 7, 2018. Sourced June 8, 2018 from https://cscb.ca/article/retaliatory-tariffs

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