Section 338 (Canada)
100 lines join and 22 lines leave the list of Canadian goods that pay the extra 50% Section 338 duty (Proclamation 11076).
- Products
- The motor-vehicles list of U.S. note 51; 744 lines are on the Section 338 lists in all after the change. The duty is charged whether or not the goods qualify under USMCA.
- Origins
- Products of Canada.
Example products: total US duty before → after
Shampoo
HTS 3305.10.00 · from Canada
10% → 60%total US duty, +50 points
Section 338 (Canada): 0% → 50%
USMCA-qualifying goods: 0% → 50%. The totals above are for goods that do not qualify.
Hand-knotted wool carpets
HTS 5701.10.90 · from Canada
14.5% → 64.5%total US duty, +50 points
Section 338 (Canada): 0% → 50%
USMCA-qualifying goods: 0% → 50%. The totals above are for goods that do not qualify.
Corrugated cartons and boxes
HTS 4819.10.00 · from Canada
60% → 10%total US duty, −50 points
Section 338 (Canada): 50% → 0%
USMCA-qualifying goods: 50% → 0%. The totals above are for goods that do not qualify.
Engine notice: From 30 Oct 2026 this product pays an extra 50% under Section 338 when it comes from Canada (Proclamation 11076), whether or not it qualifies under USMCA. Goods entered before that date are not affected.
Engine notice: From 30 Oct 2026 this product leaves the Section 338 list (Proclamation 11076) and the extra 50% stops. Goods entered before that date still pay it.
Legal reference: Section 338: HTSUS Rev. 23 U.S. note 51 and Proclamation 11076