DDuty DeskUS–Canada 2026

Harmonized System lookup · Section 338 / counter-tariffs

Look up the 8-digit.
See which border it hits.

Both sides publish product lists by HS / HTS code. This desk holds the CBP Section 338 working list (554 U.S. inbound lines at +50%) and Canada’s 26 August table (629 U.S.-origin lines at 15, 25 or 50%). Confirm the live lists before you file.

Already in effect

U.S. on Canadian goods

22 August 2026, 12:01 a.m. ET

Additional 50% on listed Canadian-origin goods, even if USMCA-qualifying. Filed under 9903.03.12–.14.

In force

Canada on U.S. goods

8 September 2026, 12:01 a.m.

Surtax of 15, 25 or 50% on listed U.S.-origin goods, meant to match the corresponding U.S. rate. In-transit goods on the day are generally carved out.

Chapter 99 headings

U.S. inbound

554 listed 8-digit lines

  • 9903.03.12 alcohol annex — beer, wine, spirits, plus some wood, paper and hockey sticks.
  • 9903.03.13 dairy annex — milk powders, whey, casein, selected sugars and hops.
  • 9903.03.14 broad annex — plants, cement, chemicals, plastics, plywood, apparel, furniture, tools, some machinery and sporting goods.
  • 0% extra under 9903.03.15 / .16: energy, potash, fish, critical minerals, goods already under Section 232, and qualifying civil aircraft.
Browse the U.S. list

Surtax schedule

Canada inbound

629 listed tariff items · 413 at 50% · 195 at 25% · 21 at 15%

  • 50% — milk powders and whey, most Chapter 72–73 steel, many aluminum lines, much furniture and apparel.
  • 25% — cheeses and curd (within and over access commitment), many major appliances, some steel/aluminum derivatives.
  • 15% — selected tools, air-conditioning machines, forklifts, harvest machinery and moulds mapped to a lower matching U.S. rate.
  • Seafood / Chapter 03 came off on 26 August. Existing Canadian auto and some steel/aluminum surtaxes continue separately.
Browse the Canadian list

Origin and stacking

Product of Canada vs. U.S. marking rules. What stacks, what is 0 extra.

Browse every line

Filter 1,183 codes by border, rate and chapter category.

Official lists

CBP CSMS #69606660, the HTS PDF, and the Canada.ca table.

Quick math

What the extra duty is

Section 338’s 50% is on customs value, not margin. Canada’s counter-tariff is the listed percentage on the U.S.-origin good. This ignores ordinary MFN duty, MPF, and other remedies.

Listed rate

$5,000extra duty

Example: a $100,000 shipment at +50% is $50,000 extra, plus whatever ordinary duty still applies. USMCA preference does not turn the U.S. 50% off.

  1. 01

    Take the 8-digit HTSUS (into the U.S.) or Canadian tariff item (into Canada).

  2. 02

    Search this desk, then confirm against the CBP PDF or Canada.ca table.

  3. 03

    Check origin: U.S. list = product of Canada; Canada list = U.S. goods under marking rules.

  4. 04

    Check stacking: U.S. 50% sits on top of MFN except where 9903.03.15/16 say 0 extra.

  5. 05

    Re-check after 8 September — Canada’s page and CBSA notices can still change.