Section 232 Tariffs on Auto Parts: What U.S. Importers Need to Know in 2026

Section 232 tariffs have been reshaping auto parts imports since 2018 — and in 2026, they are broader, stricter, and more expensive than most importers realize. If you ship performance parts, aftermarket components, suspension systems, or raw materials into the USA, understanding exactly how Section 232 applies to your shipments is not optional. Getting it wrong means paying 25% more than you budgeted, or worse, a CBP penalty you did not see coming.

This guide breaks down what Section 232 is, which auto parts it covers in 2026, how to check your specific HTS code, and what steps to take to minimize your duty exposure legally — using the Accrue Import Protocol™.

What Is Section 232 and How Does It Apply to Auto Parts?

Section 232 is a provision of the Trade Expansion Act of 1962 that allows the President of the United States to impose tariffs on imports that threaten national security. In 2018, the Trump administration invoked Section 232 to impose a 25% tariff on steel and a 10% tariff on aluminum imported from most countries. Those tariffs remained in force through subsequent administrations and were extended in scope through executive action.

For auto parts importers, Section 232 matters in two direct ways:

• Steel and aluminum content: Any auto part that contains steel or aluminum is potentially subject to Section 232 duties, on top of the standard import tariff (Column 1 rate). This includes brake rotors, exhaust systems, suspension arms, engine blocks, wheels, and chassis components.
• IEEPA executive orders (2025): In 2025, additional executive orders under the International Emergency Economic Powers Act (IEEPA) extended tariff measures on a wide range of goods from specific countries. Auto parts from China, in particular, now face layered tariff stacks that can push effective duty rates above 40% when Section 232, Section 301, and IEEPA measures are all applied.

The critical point: Section 232 tariffs are applied at the material level, not the product level. A carbon fiber splitter has no Section 232 exposure. A cast iron brake rotor has significant exposure. How your part is made determines what you pay.

Which Auto Parts Are Most Affected in 2026?

The following categories carry the highest Section 232 exposure for performance and aftermarket importers:

• Suspension components — control arms, subframes, sway bars (steel content)
• Brake systems — rotors, calipers, brake drums (cast iron / steel)
• Exhaust systems — headers, downpipes, mufflers (stainless steel)
• Engine components — engine blocks, cylinder heads, connecting rods (cast iron / steel / aluminum)
• Wheels — aluminum alloy wheels (aluminum content)
• Chassis and body reinforcements — roll cages, strut bars, subframe connectors
• Fasteners and hardware — steel bolts, nuts, and threaded inserts

Parts with minimal or no Section 232 exposure include electronics (ECUs, sensors, wiring harnesses), rubber components (bushings, hoses), plastic trim parts, and carbon fiber components — unless they contain embedded steel or aluminum brackets.

How to Check Whether Your Specific Parts Are Subject to Section 232

The process has three steps. Skipping any one of them leads to incorrect duty calculations:

Step 1 — Identify the correct HTS code

Every product imported into the USA must be classified under a 10-digit Harmonized Tariff Schedule (HTS) code. The HTS code determines the base import duty rate and whether Section 232 applies. For auto parts, most codes fall within HTS Chapters 40 (rubber), 73 (steel articles), 76 (aluminum), 84 (machinery/engines), 87 (vehicles and parts), and 94 (furniture/frames). The correct code must match the part's material composition and function — not just its name.

Step 2 — Check the HTSUS for Section 232 applicability

Once you have the HTS code, cross-reference it against the Section 232 proclamations published by the U.S. International Trade Commission (USITC) at hts.usitc.gov. Products classified under steel chapters (HTS 73xx) and aluminum chapters (HTS 76xx) carry the broadest Section 232 exposure. Parts in Chapter 87 (auto parts) may carry derivative Section 232 duties depending on their primary material.

Step 3 — Check for active exclusions

The Commerce Department has granted product-specific exclusions from Section 232 tariffs for some products where U.S. domestic supply is insufficient. Check the Federal Register and the Commerce Department's Section 232 exclusion portal for active exclusions that may apply to your HTS code. Exclusions are time-limited and product-specific — they must be renewed.

Country of Origin Rules — Why They Matter More Than You Think

Section 232 tariff rates vary by country. Some countries have negotiated exemptions or quota arrangements with the USA. As of 2026:

• Canada and Mexico — Steel and aluminum from Canada and Mexico are generally exempt from Section 232 under the USMCA framework, subject to quota limits and rules-of-origin compliance.
• South Korea, Brazil, Argentina — Subject to absolute quota arrangements. Once the quota is filled, imports above the quota face the full 25% duty.
• European Union — A tariff-rate quota (TRQ) arrangement is in place. Within quota, steel and aluminum enter at 0%. Above quota, the full Section 232 rate applies.
• China — Full Section 232 tariffs apply, stacked on top of Section 301 tariffs. Total effective rates on steel and aluminum auto parts from China often exceed 40%.
• Japan, Taiwan, Vietnam, India — Full Section 232 rates apply with no quota arrangement as of 2026.

This means the country your parts ship from is not always the country that determines your tariff rate. The country where the steel or aluminum was melted and poured is what matters for Section 232 purposes — the country of origin of the raw material, not the finished part. Transshipment through a third country does not change this.

What Happens If You Misclassify or Underpay Section 232 Duties

The most common Section 232 mistakes importers make:

• Using an incorrect or outdated HTS code — HTS codes are updated annually. A code that was correct in 2023 may have been reclassified.
• Ignoring derivative Section 232 duties — A finished auto part that is not primarily steel may still carry derivative duties if it contains significant steel or aluminum input.
• Relying on supplier-provided documentation without verification — Overseas suppliers frequently provide incorrect country-of-origin certificates or material declarations. CBP holds the importer of record — you — responsible for the accuracy of this information, not the supplier.
• Missing exclusion application windows — Section 232 exclusion requests must be filed proactively. Missing the window means paying the full tariff even when an exclusion might have been available.

Duty Drawback — Recovering Section 232 Tariffs You Already Paid

If you have been importing steel or aluminum auto parts and re-exporting them — even in a manufactured or modified form — you may be eligible for duty drawback under 19 U.S.C. § 1313. Duty drawback allows you to recover up to 99% of Section 232 tariffs paid on goods that were subsequently exported from the USA. This is an underutilized mechanism for performance parts distributors and manufacturers who sell internationally.

Drawback claims must be filed within five years of the original import date. Records must be maintained showing the connection between the imported goods and the exported goods. Accrue works with licensed drawback specialists to identify and file recovery claims for eligible shipments.

How Accrue Handles Section 232 for Our Clients

Every auto parts shipment Accrue coordinates includes a pre-clearance HTS and tariff review before the cargo moves. If Section 232 exposure is identified, we flag it before booking, not after arrival. We also coordinate with licensed customs brokers on exclusion applications, country-of-origin documentation, and duty drawback filings for eligible exporters. The goal is zero surprises at port — and zero CBP penalty risk for our clients.