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

On October 14, 2026, the U.S. Department of Commerce Bureau of Industry and Security published in the Federal Register (91 FR 65162 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.

The Department of Commerce advises that, for purposes of implementing clause (2)(d) of the Proclamation, the term ``U.S. content'' means the following:

1. The value of the product attributable to parts wholly obtained, entirely produced, or substantially transformed in the United States, and

2. To the extent not otherwise accounted for in (1), the value of the product attributable to steel that was melted and poured in the United States, aluminum that was smelted and cast in the United States, and/or copper that was smelted and cast in the United States.