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

This is an administrative guidance measure directed to U.S. Customs and Border Protection (CBP). It explains how CBP should assess “U.S. content”—the portion of an imported product attributable to U.S.-origin materials, components, or processing—when applying tariffs under the referenced presidential proclamation. It is not, by itself, a product classification or a general explanation of country of origin.

The measure typically affects importers whose goods contain U.S. inputs or undergo certain U.S.-related processing before importation, especially where the applicable tariff treatment depends on separating U.S. content from the non-U.S. portion. It matters because the importer may need to support the claimed content amount or allocation with reliable records. The applicable tariff provision, origin rules, valuation method, and CBP instructions must be checked together; a customs broker or trade counsel may be needed for difficult determinations.

What to check

• Read the complete proclamation, CBP guidance, and applicable Harmonized Tariff Schedule provisions together; do not rely on the measure title alone.
• Confirm the product’s tariff classification, country of origin, and whether the goods fall within the scope of the referenced tariff action.
• Identify and document U.S.-origin materials, components, labor, processing, and other cost elements that may be relevant to the “U.S. content” calculation.
• Keep purchase records, bills of materials, production-cost records, invoices, and supplier-origin statements that support the amount and allocation reported to CBP.
• Ask your customs broker or trade counsel to review the calculation, valuation method, entry data, and any required certifications before making a claim.