Section 338 Canada Tariff List: What Proclamation 11076 Added and Removed From 9903.03.14
Chen Cui Co-Founder of GingerControl Proclamation 11076, signed October 23, 2026 and in force for goods entered from 12:01 a.m. ET on October 30, changes which Canadian products pay the 50% Section 338 duty under heading 9903.03.14. It removes 22 subheadings, mostly thin plywood, packaging and packaging machinery, and adds 100, of which 43 are carpets and floor coverings. The list grows from 513 to 591 provisions. USMCA does not exempt them. For a compliance team with 6,000 SKUs and Canadian suppliers, today's job is matching every Canadian-origin line against the new list.
Next step:Get the policy briefings
In this post
- Which Canadian products pay the Section 338 tariff from October 30, 2026?
- What did Proclamation 11076 add and remove?
- Is HTS 9903.03.14 the motor vehicle list, and how is it different from 9903.03.12 and 9903.03.13?
- Do USMCA goods still pay the 50% Section 338 duty?
- Does Section 338 stack on Section 232?
- What else changes at the border on October 30?
- How do you check your own SKUs against the new list?
- Putting the October 30 list against your Canadian SKUs
- References
At GingerControl we build trade compliance AI, and we read the proclamation's annexes line by line against Chapter 99 of HTS Revision 21 and of Revision 22, which took effect October 30. The count in the annex matches the schedule exactly: 513 provisions under note 51(b)(3) before, 591 after. CBP's filing guidance for the change, CSMS 70314289, went out on October 29 with the same 22 removals and 100 additions [8]. This post covers only that list and the October 30 change. For every other duty on Canadian goods, see our guide to importing from Canada.
Which Canadian products pay the Section 338 tariff from October 30, 2026?
Canadian products listed in U.S. note 51(b)(3) to Chapter 99, under heading 9903.03.14, pay an additional 50% ad valorem duty for goods entered on or after 12:01 a.m. ET on October 30, 2026 [1][4]. The list now holds 591 provisions across Chapters 4 to 97. It runs from agricultural goods (live plants, cut flowers, seeds) through cosmetics, plastics, leather goods, wood and paper, textiles and apparel, tools and hardware, telephones and televisions, to furniture, lamps, toys and works of art [4].
The 50% sits on top of the regular duty. Note 51(a) says products under these headings "shall also be subject to the general rates of duty imposed under subheadings in chapters 1 to 97", and to any other additional duty in subchapters III and IV of Chapter 99, which is where the forced-labor Section 301 headings sit [4]. It does not apply to products for personal use in accompanied baggage, or to civil aircraft articles that meet General Note 6 and appear in note 51(d), under heading 9903.03.16 [4]. Our post on the civil aircraft carve-out covers that list.
The list is the third version of this heading in ten weeks.
- Proclamation 11048 signed50% on listed Canadian products to offset Canada's motor vehicle tariff scheme; published July 23 at 91 FR 46663
- Duties in forceAfter a three-day suspension under Proclamation 11056 lapsed
- Proclamation 11065 changes the scopeLines added and removed; Section 338 now applies on top of Section 232 for this heading
- Proclamation 11063 import banMotorcycles over 800 cc (8711.50.00) excluded from importation
- Proclamation 11076 in force22 subheadings out, 100 in; signed October 23, published at 91 FR 68861
What did Proclamation 11076 add and remove?
Proclamation 11076 adds 100 subheadings to note 51(b)(3) and deletes 22, both for goods entered or withdrawn from warehouse for consumption on or after 12:01 a.m. ET on October 30, 2026 [1]. The removals are concentrated in packaging; the additions are concentrated in floor coverings.
| Removed from 9903.03.14 (22) | Lines | Examples |
|---|---|---|
| Thin plywood, Chapter 44 | 7 | Plywood sheets not over 6 mm thick, birch, walnut and other hardwood face plies (4412.33, 4412.34) |
| Paper and paperboard packaging, Chapter 48 | 6 | Corrugated cartons and boxes (4819.10.00), paper sacks (4819.40.00), plastic-coated bleached board (4811.51), molded pulp (4823.70.00) |
| Machinery, Chapter 84 | 5 | Filling, sealing and labeling machines (8422.30.91), packing and wrapping machines (8422.40.91), egg and fruit sorting machines (8433.60.00) |
| Plastic film and packaging, Chapter 39 | 3 | Polypropylene film (3920.20.00), plastic boxes and crates (3923.10.90), polyethylene sacks and bags (3923.21.00) |
| Seaweed, Chapter 12 | 1 | Seaweed and algae fit for human consumption (1212.21.00) |
The 100 additions, by chapter, show where the new exposure is.
Source: Proclamation 11076, Annex I Part B and Annex II, 91 FR 68861, published October 30, 2026
See the data
| HTS chapter group | Subheadings added |
|---|---|
| Ch. 57 carpets and floor coverings | 43 |
| Ch. 18 cocoa powder | 13 |
| Ch. 44 wood (MDF, flooring, boxes) | 9 |
| Ch. 84, 89, 90, 95 machines and other goods | 9 |
| Ch. 32 to 34 paints, cosmetics, soaps, lubricants | 8 |
| Ch. 48 paper and paperboard | 8 |
| Ch. 38 reagents and residual products | 5 |
| Ch. 39 and 40 plastics and rubber | 5 |
The Chapter 84 to 95 group is four machinery lines (window air conditioners 8415.10.30, chest freezers 8418.30.00, handheld electromechanical tools 8467.29.00, hand-operated iron or steel valves 8481.80.30), canoes up to 7.5 m (8903.93.05), three instrument lines (electro-surgical instruments 9018.90.60, demonstration models 9023.00.00, optical spectrometers 9027.30.80) and archery equipment (9506.99.05) [1].
Quotable insight: Proclamation 11076 does not move whole industries on or off the Section 338 list; it moves specific lines inside them. Wood and paper importers are hit on both sides on the same day: thin plywood and corrugated boxes leave heading 9903.03.14, while MDF, thin wood flooring, wooden packing cases, coated paper and kraft paper join it. A supplier's category tells you nothing; only the 8-digit subheading does.
Bottom line: For a flooring and building products importer with 300 Canadian-origin SKUs, the October 30 change is a two-way reclassification check: thin hardwood plywood lines stop paying 50%, MDF and other fiberboard (4411.12, 4411.92) and thin assembled wood flooring panels (4418.75.70) start, and every carpet and rug line in Chapter 57 that the added list names now pays it.
Is HTS 9903.03.14 the motor vehicle list, and how is it different from 9903.03.12 and 9903.03.13?
Heading 9903.03.14 is the list attached to Proclamation 11048, the Section 338 action over Canada's motor vehicle tariff scheme, but the products on it are not motor vehicles: they are Canadian goods chosen to offset the burden on U.S. auto and auto parts exports [2][4]. The three Section 338 duty headings each carry 50% and each points to its own list in note 51(b) [4][5].
| Heading | List | Action | Can it claim the 9903.03.15 Section 232 carve-out? |
|---|---|---|---|
| 9903.03.12 | Note 51(b)(1) | Offset for alcoholic beverage measures (Proclamation 11046) | No, since September 15, 2026 |
| 9903.03.13 | Note 51(b)(2) | Offset for dairy measures (Proclamation 11047) | Yes |
| 9903.03.14 | Note 51(b)(3) | Offset for the motor vehicle tariff scheme (Proclamation 11048) | No, since September 15, 2026 |
| 9903.03.15 | Note 51(c) | 0%: listed Section 232 metals, vehicles, parts, wood products, semiconductors and pharmaceuticals | Applies to 9903.03.13 goods only |
| 9903.03.16 | Note 51(d) | 0%: civil aircraft articles meeting General Note 6 | All three duty headings |
Sources: HTS Revision 22, Chapter 99, U.S. note 51 [4]; CBP CSMS 69851916 and 70314289 [6][8].
A separate list matters too. Proclamation 11063 banned one Canadian product from this action, motorcycles with engines over 800 cc (8711.50.00), for goods imported on or after 12:01 a.m. ET on September 29, 2026, and that line is still printed in note 51(b)(3) [3][4]. That is a ban, not a duty, and it is keyed to the import date rather than the entry date; our post on goods in transit at a tariff effective date walks through why that difference matters. Check a Canadian line against both lists.
Do USMCA goods still pay the 50% Section 338 duty?
Yes. Note 51(a) says products "eligible for special tariff treatment under general note 3(c)(i)", the list of preference programs that includes USMCA, "shall be subject to the additional ad valorem rate of duty imposed by these headings" [4]. A valid USMCA claim still does two things: it removes the MFN rate, and it exempts the entry from the 10% forced-labor Section 301 duty on Canadian goods under heading 9903.05.93, which covers products of Canada "entered free of duty" under USMCA [4]. Our 9903.05 table by country lists the forced-labor headings, and our USMCA rules of origin guide covers qualification.
On one $100,000 entry of Canadian nylon tufted turf (5703.21.00, MFN 6.7%), a line added on October 30, the duty goes from $0 to $50,000 when the turf qualifies for USMCA, and to $66,700 when it does not.
Source: HTS 2026 Revision 22, subheading 5703.21.00 and Chapter 99 headings 9903.03.14, 9903.05.29 and 9903.05.93; Proclamation 11076; rates in force October 30, 2026
See the data
| Entry date and USMCA status | Duty |
|---|---|
| USMCA, before October 30 | $0 |
| USMCA, from October 30 | $50K |
| No USMCA, before October 30 | $16.7K |
| No USMCA, from October 30 | $66.7K |
The arithmetic: without USMCA, $6,700 MFN plus $10,000 forced-labor Section 301 plus $50,000 Section 338. With USMCA, only the $50,000 Section 338 line remains. For a team that set its 2027 Canadian purchase prices on duty-free USMCA landed cost, every added line needs a new number before the next purchase order.
Does Section 338 stack on Section 232?
Yes, for heading 9903.03.14. Proclamation 11076 says the duties "shall apply in addition to duties imposed pursuant to section 232", repeating Proclamation 11065 [1][2]. CBP's CSMS 69851916 says that "as of September 15, 2026, only goods subject to HTSUS 9903.03.13 are eligible to claim HTSUS 9903.03.15", the 0% heading for Section 232 goods; CBP repeats it in CSMS 70314289 for the October 30 change, and note 51(c) in Revision 22 reads the same way [6][8][4].
Two of the 100 lines added on October 30 also sit on the Section 232 derivative steel list in U.S. note 16(c)(vii): window or wall air conditioners (8415.10.30) and chest freezers (8418.30.00) [4]. Where the Section 232 duty applies to those goods, the 50% now comes on top of it. The rules that decide whether a derivative line pays Section 232 at all are in our Section 232 steel and aluminum guide, and how tariff stacking works shows the layers in order.
On the entry summary, CBP's reporting order puts the Chapter 99 number for Section 301 first, then Section 338, then Section 232 [7]. Our Form 7501 guide shows where those numbers go on the line.
What else changes at the border on October 30?
Five practical points come up in the first week:
- No in-transit rule. Proclamation 11076 has no clause for goods already shipped: the entry date governs, for additions and removals alike [1].
- No refund for removed lines, but drawback is available. The proclamation has no refund clause; entries made before October 30 keep the 50% they owed [1]. CBP states that the additional duties under 9903.03.12 to 9903.03.14 "are eligible for drawback" [6][8]. If Canadian goods or goods made from them are exported, our duty drawback explainer covers how claims work, and the duty drawback service matches each export to the import entry that paid the duty and builds the claim file. GingerControl identifies and documents the opportunity; your licensed broker or counsel files.
- Chapter 98 entries. The duty does not apply to goods properly entered under a Chapter 98 provision, with exceptions: it still applies to goods under subchapter XXIII of Chapter 98, and under 9802.00.40, 9802.00.50, 9802.00.60 and 9802.00.80 it applies to the value of the repairs or processing abroad, or to the assembled article's value less its U.S. components [4].
- Foreign trade zones. Proclamation 11048 requires products subject to its duty and admitted into a zone after its effective date to take privileged foreign status, and CSMS 69606660 repeats it [2][5]. Ask your broker how that applies to goods already in a zone when their line was added.
My view: the list is on its third version in ten weeks, and the last two changes took effect within a day of publication in the Federal Register (Proclamation 11065 was published September 14 for September 15; Proclamation 11076 was published and took effect on October 30). Treat heading 9903.03.14 as a list you recheck on every proclamation, not one you classify against once. That is a reading of three versions, not a forecast of the next one.
How do you check your own SKUs against the new list?
Pull every SKU with Canadian origin, map each to its 10-digit HTS number, and compare it against note 51(b)(3) in HTS Revision 22 at the number of digits the note uses. Most entries in the note are 8-digit subheadings, which cover every statistical number beneath them; a few are 10-digit numbers, such as 4818.90.0020, 8537.10.9130 and 9507.10.0040, which cover only that number [4].
- Filter to Canadian originCountry of origin, not country of export
- Match against note 51(b)(3)HTS Revision 22, at 8 or 10 digits as listed
- Check the other listsProclamation 11063 import ban, note 51(d) aircraft carve-out
- Reprice the hits50% on customs value, on top of MFN, Section 232 and any forced-labor duty
- Brief the brokerWhich SKUs move on or off 9903.03.14, effective October 30
For a three-person team, the matching step is where the hours go: 6,000 SKUs against 591 provisions, on a list now in its third version in ten weeks. A spreadsheet lookup works if your HTS numbers are current; if half the master data carries a code from 2024, the lookup returns a clean answer on the wrong code.
How to read your result. If a Canadian SKU matched an added line and claims USMCA, budget 50% of customs value from October 30 where you budgeted zero. If it does not claim USMCA, add 50% to the MFN rate and the 10% forced-labor duty. If it matched a removed line, drop the 50% from entries made on or after October 30, and look at drawback for earlier entries whose goods were exported. If it also sits on a Section 232 list, budget both duties. And if it is 8711.50.00, motorcycles over 800 cc, it cannot be imported at all since September 29. GingerControl identifies and documents the opportunity; your licensed broker or counsel files.
Putting the October 30 list against your Canadian SKUs
GingerControl builds GingerOS, the AI trade compliance platform that runs on your process and the data you have, ERP or not. GingerOS watches new rules and changes in your ERP, PLM and supplier records, checks every SKU against a new rule and lists the ones it hits, and shows each affected part's new duty and next step, so the answer to Proclamation 11076 comes from your own records rather than a list rebuilt by hand each time. It starts with Prototype Week: one call, then a clickable prototype of your own flow in three days. See GingerOS check your Canadian SKUs
For a single team watching its own codes, GingerLite's Compliance Radar checks new U.S. trade notices, including Presidential Proclamations, against your HTS codes and lists what to redo by the effective date. For the rule changes alone, the free Policy Briefings send one email when a U.S. trade rule changes.
References
- The President, Proclamation 11076, "Further Modifying the Scope of Products of Canada Subject to the Additional Duties Imposed To Offset Canadian Discrimination Against the Commerce of the United States With Respect to Motor Vehicles," 91 FR 68861, FR Doc. 2026-22292
Data cited: 22 subheadings removed (Annex I Part A, Annex II A.1.a), 100 added (Annex I Part B, Annex II A.1.b); effective 12:01 a.m. ET October 30, 2026; duties apply in addition to Section 232; no in-transit or refund clause; civil aircraft criteria of General Note 6
Source: Federal Register, 2026-22292
Signed: October 23, 2026. Published: October 30, 2026 - The President, Proclamations 11048 and 11065 on Canadian motor vehicles, 91 FR 46663 and 91 FR 58339
Data cited: Finding on Canada's motor vehicle tariff scheme; 50% under 19 U.S.C. 1338; foreign trade zone privileged foreign status; scope change effective September 15, 2026 with duties in addition to Section 232
Source: Proclamation 11048, Federal Register 2026-14997 and Proclamation 11065, Federal Register 2026-18839
Signed: July 20, 2026 and September 8, 2026 - The President, Proclamation 11063, "Excluding Certain Canadian Products From Importation Into the United States in Response to Continued Discrimination Against the Commerce of the United States With Respect to Motor Vehicles," 91 FR 58325
Data cited: Import exclusion for goods imported on or after 12:01 a.m. ET September 29, 2026
Source: Federal Register, 2026-18837
Signed: September 8, 2026 - U.S. International Trade Commission, Harmonized Tariff Schedule of the United States, 2026 Revision 22 and Revision 21, Chapter 99
Data cited: U.S. note 51(a) to (d); 591 provisions in note 51(b)(3) in Revision 22 against 513 in Revision 21; note 16(c)(vii) derivative steel list; note 52(g) and headings 9903.05.29 and 9903.05.93; subheading 5703.21.00 MFN 6.7%
Source: HTS Revision 22, Chapter 99 and HTS Revision 21, Chapter 99
Released: Revision 22 on October 30, 2026 - U.S. Customs and Border Protection, CSMS 69606660, "GUIDANCE: Section 338 Additional Duties on Certain Goods of Canada"
Data cited: Headings 9903.03.12 to 9903.03.16; foreign trade zone status
Source: CSMS 69606660
Published: August 21, 2026 - U.S. Customs and Border Protection, CSMS 69851916, "Modifying Section 338 Additional Duties on Certain Goods of Canada"
Data cited: Only 9903.03.13 goods may claim 9903.03.15 from September 15, 2026; duties under 9903.03.12 to 9903.03.14 eligible for drawback
Source: CSMS 69851916
Published: September 11, 2026 - U.S. Customs and Border Protection, CSMS 69668138, "Updated Guidance: Entry Summary Order of Reporting for Multiple HTS when 98 or 99 HTS are Required"
Data cited: Order of Chapter 99 trade remedy numbers: Section 301, then Section 338, then Section 232
Source: CSMS 69668138
Published: August 27, 2026 - U.S. Customs and Border Protection, CSMS 70314289, "Further Modifying Section 338 Additional Duties on Certain Goods of Canada"
Data cited: The 22 classifications removed from and 100 added to 9903.03.14 from October 30, 2026; only 9903.03.13 goods may claim 9903.03.15; drawback eligibility; attached list "Section 338 Canada Modified HTS LIST 10.25.2026"
Source: CSMS 70314289
Published: October 29, 2026
Questions people ask
Section 338 Canada tariffs list: which Canadian products pay the 50% duty under heading 9903.03.14 from October 30, 2026?
The products listed in U.S. note 51(b)(3) to Chapter 99 of the HTS, which since October 30, 2026 holds 591 provisions across Chapters 4 to 97, from cocoa powder and carpets to plywood, paper, furniture and electronics. For a compliance team with a few hundred Canadian SKUs, the reliable check is the note itself in HTS Revision 22, not a summary, because Proclamation 11076 removed 22 lines and added 100 on that date.
What is HTS 9903.03.14, and how is it different from 9903.03.12 and 9903.03.13?
All three add 50% to products of Canada under Section 338 of the Tariff Act of 1930. Heading 9903.03.12 covers the list tied to Canada's alcoholic beverage measures in note 51(b)(1), 9903.03.13 the list tied to its dairy measures in note 51(b)(2), and 9903.03.14 the list tied to its motor vehicle tariff scheme in note 51(b)(3). Only 9903.03.13 goods can still claim the Section 232 carve-out in 9903.03.15, per CBP, which matters to a broker filing Canadian freezer entries.
Is my product on the Section 338 list if my 10-digit HTS number starts with a listed 8-digit subheading?
In most cases yes: note 51(b)(3) lists mostly 8-digit subheadings, and every 10-digit statistical number under a listed subheading is covered, while a few entries are listed at 10 digits and cover only that number. For a team checking 6,000 SKUs, match on the exact number of digits the note uses, and confirm borderline lines with your licensed customs broker before entry.
New 50% tariff on Canada list: what did Proclamation 11076 add and remove?
For a building products importer both lists matter: it added 100 subheadings to heading 9903.03.14, 43 of them carpets and floor coverings in Chapter 57, plus cocoa powder, MDF, wood flooring, coated paper, lubricants and chest freezers. It removed 22, including thin plywood, corrugated boxes, plastic packaging and five Chapter 84 machinery lines, among them filling, sealing and wrapping machines and produce sorting machines. Both changes apply to goods entered on or after 12:01 a.m. ET on October 30, 2026.
We paid 50% on corrugated boxes from Canada before October 30: do products removed from the Section 338 list get a refund?
Not under Proclamation 11076. Its removals apply to goods entered on or after 12:01 a.m. ET on October 30, 2026, and the proclamation contains no refund clause for earlier entries. If you exported the boxes or goods made with them, CBP has said Section 338 duties under 9903.03.12 to 9903.03.14 are eligible for drawback. GingerControl identifies and documents the opportunity; your licensed broker or counsel files.
Do USMCA-qualifying Canadian goods still owe the 50% Section 338 duty?
Yes. U.S. note 51(a) applies the additional duty to products eligible for special tariff treatment under general note 3(c)(i), which includes USMCA. A USMCA claim still lifts the MFN rate and the 10% forced-labor Section 301 duty under 9903.05.93, so for a manufacturer bringing in $100,000 of Canadian nylon turf, the duty moves from zero to $50,000 on October 30.
Our Canadian chest freezers already pay Section 232 steel duty: does the 50% Section 338 duty stack on top?
Yes, for goods under 9903.03.14. Proclamations 11065 and 11076 both say the Section 338 duty applies in addition to Section 232 duties, and CBP's CSMS 69851916 says only 9903.03.13 goods may claim the 9903.03.15 carve-out. Chest freezers (8418.30.00) and window air conditioners (8415.10.30), both added on October 30, also sit on the Section 232 derivative steel list in note 16.
Is there a CBP CSMS message for heading 9903.03.14 and the October 30 change?
Yes. CBP issued CSMS 70314289 on October 29, 2026 for Proclamation 11076: it confirms the 22 removals and the 100 additions to 9903.03.14 from October 30 and attaches the full list. For a team filing 40 Canadian entries this week, that list and note 51 in HTS Revision 22 are the references; earlier guidance is in CSMS 69606660 and 69851916, with the reporting order in CSMS 69668138.
Why did the U.S. use Section 338 of the Tariff Act of 1930 against Canada?
Section 338 lets the President add duties of up to 50% ad valorem on a country found to discriminate against U.S. commerce. In Proclamation 11048 of July 20, 2026, the President found that Canada's motor vehicle tariff scheme discriminates against U.S. auto and parts exports and imposed 50% on a list of Canadian products, in force since August 22, 2026. For a U.S. buyer of Canadian goods, the dispute is about autos, but the list covers carpets, paper and furniture.
How much does the 9903.03.14 tariff add to a $100,000 Canadian entry?
It adds $50,000, since the rate is 50% ad valorem on customs value. On $100,000 of Canadian nylon tufted turf (5703.21.00) that qualifies for USMCA, total duty goes from $0 to $50,000. If the same turf does not qualify, the 6.7% MFN rate and the 10% forced-labor Section 301 duty also apply, for $66,700, before MPF and HMF.
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Reviewed by Michael Weick, LCB / CCS
