"Winners" from the US 25% tariff on imported steel include US Steel, Nucor, and AK Steel. More US manufacturers are turning to them for supply, and the US steelmakers are obtaining higher selling prices.
"Losers" could be indicated by the approximately 20,000 requests for exemption from the tariffs, filed with the Commerce Department. The overwhelming number of requests resulted in the department adopting a posture of "listening", but being generally reluctant to grant exemptions. Steelmakers have the right to file objections to requests for exemptions, if they feel they could supply the demand with steel from their mills within 8 weeks, at a price to be negotiated. Therefor, the vast majority of requests for exemption will ultimately be unsuccessful. To date, US Steel has objected to 1,600 requests for exemption, Nucor 1,000+, AK AK Steel 700+.
Curiously, Greenfield Industries, a Chinese-owned manufacturer of drill bits, saw blades, and other cutting tools located in Seneca SC has made more than 1,000 requests for exemption WITHOUT a US steelmaker filing an objection. The Chinese owner, Top-Eastern, also known as TDC, bought the company in 2009 and hired people for about 200 more jobs since then. Greenfield Industries therefore appears to be another "winner", because they can continue to import steel with the 25% tariff excluded. It may be no American steelmaker is able to produce the type of steel required by Greenfield Industries. Their non-union workforce earn an average $16 per hour, and while they have not gained from the tariffs, their jobs have not been threatened. So it looks like the town of Seneca SC is among the winners!