Exhibit 21

Subsidiaries of Aleris International, Inc. as of March 30, 2005

Wholly owned unless otherwise indicated.

1.	Alchem Aluminum, Inc., a Delaware corporation
2.	Alchem Aluminum Shelbyville Inc., a Delaware corporation
3.	Aleris Ohio Management, Inc., a Delaware corporation
4.	Dutch Aluminum C.V., a Netherlands limited partnership
5.	Gulf Reduction Corporation, a Delaware corporation
6.	IMCO Brazil Holding Ltda., a Brazilian limited liability company
7.	IMCO Energy Corp., a Delaware corporation
8.	IMCO Funding Corporation, a Delaware corporation
9.	IMCO Indiana Partnership L.P., an Indiana limited partnership
10.	IMCO International, Inc., a Delaware corporation
11.	IMCO Investment Company, a Delaware corporation
12.	IMCO Management Partnership L.P., a Texas limited partnership
13.	IMCO Reciclagem de Materiais Indústria e Comércio Ltda., a Brazilian limited liability company
14.	IMCO Reciclaje de Mexico, S. de R.L. de C.V., a Mexican limited liability company
15.	IMCO Reciclaje de Nuevo Leon, S. de R.L. de C.V., a Mexican limited liability company
16.	IMCO Reciclaje Servicios Administrativos, S. de R.L. de C.V., a Mexican limited liability company
17.	IMCO Reciclaje Servicios de Manufactura, S. de R.L. de C.V., a Mexican limited liability company
18.	IMCO Recycling of California, Inc., a Delaware corporation

-1-

19.	IMCO Recycling Holding B.V., a Netherlands limited liability company
20.	IMCO Recycling of Idaho Inc., a Delaware corporation
21.	IMCO Recycling of Illinois Inc., an Illinois corporation
22.	IMCO Recycling of Indiana Inc., a Delaware corporation
23.	IMCO Recycling of Michigan L.L.C., a Delaware limited liability company
24.	IMCO Recycling of Ohio Inc., a Delaware corporation
25.	IMCO Recycling of Utah Inc., a Delaware corporation
26.	IMCO Recycling Services Company, a Delaware corporation
27.	IMCO Recycling (UK) Ltd., a private company limited by shares and organized under the laws of England
28.	IMSAMET, Inc., a Delaware corporation
29.	Imsamet of Arizona, an Arizona partnership (70%)
30.	Indiana Aluminum Inc., an Indiana corporation
31.	Interamerican Zinc, Inc., a Delaware corporation
32.	MetalChem Handel GmbH, a German limited liability company
33.	MetalChem, Inc., a Pennsylvania corporation
34.	Midwest Zinc Corporation, a Delaware corporation
35.	Rock Creek Aluminum, Inc., an Ohio corporation
36.	Solar Aluminum Technology Services, a Utah partnership (50%)
37.	U.S. Zinc Corporation, a Delaware corporation
38.	U.S. Zinc Export Corporation, a Texas corporation

-2-

39.	VAW-IMCO Guß und Recycling GmbH, a German limited liability company
40.	Western Zinc Corporation, a California corporation
41.	Commonwealth Industries, Inc., a Delaware corporation
42.	CA Lewisport, LLC, a Delaware limited liability company
43.	CI Holdings, LLC, a Delaware limited liability company
44.	Commonwealth Aluminum, LLC, a Delaware limited liability company
45.	Commonwealth Aluminum Concast, Inc., an Ohio corporation
46.	Commonwealth Aluminum Lewisport, LLC, a Delaware limited liability company
47.	Commonwealth Aluminum Metals, LLC, a Delaware limited liability company
48.	Commonwealth Aluminum Sales Corporation, a Delaware corporation
49.	Commonwealth Aluminum Tube Enterprises, LLC, a Delaware limited liability company
50.	Commonwealth Financing Corp., a Delaware corporation

-3-