U.S. Construction Material Tariffs 2026: The Complete Guide by Material
By Virginia Viadas
Tariff policy has been the single most disruptive factor for U.S. construction budgets in 2026, and it keeps changing. Between a Supreme Court ruling, a scrapped surcharge, and expanding Section 232 duties, contractors need one clear reference to know what's actually in effect today. Here's the complete breakdown, material by material, as of September 2026.
The big picture: what happened to tariffs in 2026
For most of 2025, the broadest U.S. tariffs ran through the International Emergency Economic Powers Act (IEEPA) — the "reciprocal" tariffs applied country by country. That changed on February 20, 2026, when the Supreme Court ruled 6-3 in Trump v. V.O.S. Selections that IEEPA does not authorize the president to impose tariffs at all. The White House briefly replaced them with a flat Section 122 surcharge, but a federal trade court struck that down too on May 7, 2026.
What survived, and what still drives most of the cost increases contractors are seeing on job sites, is Section 232 — tariffs justified on national security grounds, which don't require congressional approval and remain far harder to challenge in court.
Tariffs by material
| Material | Current tariff (Sept. 2026) | Legal basis | Notes |
|---|---|---|---|
| Steel (finished articles) | 50% | Section 232 | 25% for the UK under its trade deal |
| Aluminum (finished articles) | 50% | Section 232 | Applies to full customs value, not just metal content, since April 2026 |
| Copper (finished articles) | 50% | Section 232 | 25% for products only "substantially" made of copper |
| Softwood lumber | 10% | Section 232 | In effect since Oct. 14, 2025 |
| Kitchen cabinets & vanities | 25% | Section 232 | Scheduled increase to 50% postponed to Jan. 1, 2027 |
| Upholstered wooden furniture | 25% | Section 232 | Scheduled increase to 30% postponed to Jan. 1, 2027 |
| Metal-intensive HVAC & electrical equipment | 15% (temporary) | Section 232 | Reduced rate in effect through Dec. 31, 2027 |
| General "reciprocal" country tariffs | Struck down | — | IEEPA tariffs voided Feb. 2026; replacement Section 122 surcharge voided May 2026 |
Sources: Presidential Proclamation 10976 (Sept. 2025), Proclamation 11032 (June 2026), Supreme Court ruling in Trump v. V.O.S. Selections (Feb. 2026), and trade-law summaries from Brownstein, BDO, Plante Moran and Miller Nash, current through July 2026.
What this means for project budgets
The Associated General Contractors of America's 2026 outlook survey found that 53% of contractors list materials costs as a top concern for the year, and only 24% said tariffs hadn't affected them at all. Forty percent raised bid prices in direct response, and a third passed costs straight to project owners.
Steel and aluminum remain the most exposed categories: aluminum mill shapes alone saw prices climb 28% year-over-year between November 2024 and November 2025, before the April 2026 Section 232 expansion widened the tariff base further. Materials tied to data center construction — especially copper for electrical infrastructure — are absorbing some of the sharpest increases as AI-driven building demand collides with tariff-driven input costs.
What contractors should watch next
- Section 122 litigation: the flat surcharge was struck down at the trade-court level, but an appeal is possible; it wouldn't survive past its statutory expiration in July 2026 regardless.
- The cabinet and furniture tariff delay: the jump to 50% and 30% is now scheduled for January 1, 2027, not 2026 — a full year of relief that project budgets built around the original date should account for.
- Section 232 expansion: the Commerce Department is expected to report on hardwood timber and lumber derivatives by October 1, 2026, which could add new product categories to the list.
- Reduced-rate carve-outs: U.S.-origin and U.K.-origin metal content, and certain agricultural and HVAC equipment, now qualify for lower rates under the June 2026 Section 232 refinements — worth checking before assuming the headline rate applies.
Frequently asked questions
Are the "reciprocal" tariffs from 2025 still in effect?
No. The Supreme Court struck down the IEEPA-based reciprocal tariffs on February 20, 2026, and the Section 122 surcharge that briefly replaced them was struck down by a trade court on May 7, 2026.
What tariffs are still active on construction materials?
Section 232 tariffs remain in full effect: 50% on steel and aluminum, 50% on copper (25% for substantially-made products), 10% on softwood lumber, and 25% on kitchen cabinets, vanities and upholstered furniture.
Did the kitchen cabinet tariff really increase to 50%?
Not yet. The increase from 25% to 50% was postponed from January 1, 2026 to January 1, 2027 by a December 31, 2025 proclamation.
Why are Section 232 tariffs harder to remove than IEEPA tariffs?
Section 232 is a separate statute that explicitly authorizes the president to adjust imports for national security reasons, and it remains in place until the president formally determines the underlying threat no longer exists — no court ruling has challenged that authority.
Which construction materials are least affected by 2026 tariffs?
Domestically sourced materials and products with U.S.-origin or U.K.-origin metal content generally qualify for reduced or exempted rates under the current Section 232 framework.