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HTS Revisions

2026 HTS Revision 19: Section 338 Canada Lists Expanded

2026 HTS Revision 19 widened the 50% Section 338 tariff on Canada from September 15, 2026, adding furniture, cheese and boats and stacking it on Section 232.

Brendan McLaughlinFounder of HTS Hero
Published
Reading time
3 min read

Key takeaways

  • 2026 HTS Revision 19 took effect on September 15, 2026, and all of its changes apply from that date, under Proclamations 11064 and 11065.
  • The note 51(b)(1) list for heading 9903.03.12 grew from 63 to 101 provisions, adding cheeses, hides and furskins, and boats.
  • The note 51(b)(3) list for heading 9903.03.14 grew from 439 to 513 provisions, adding furniture and seats, lamps, aluminum and steel structures, paper and some cars.
  • The Section 232 exemption now covers only dairy products under 9903.03.13, so Canadian Section 232 goods on the other two lists pay the 50% on top.

2026 HTS Revision 19 is all about Canada. The 50% Section 338 duty started on August 22 in Revision 17. On September 15, 2026, Proclamations 11064 and 11065 widened it. Two of the three product lists got longer, and the exemption for Section 232 goods shrank to dairy only, so most Canadian steel, aluminum, auto and wood goods on the lists now pay both. The rate stayed at 50%.

At a glance

Revision2026 HTS Revision 19
In force fromSeptember 15, 2026
Tariff changes effectiveSeptember 15, 2026
Programs affectedSection 338 Canada
Previous revisionRevision 18
Next revisionRevision 20

What changed

List 51(b)(1), heading 9903.03.12: 63 to 101 provisions

Added:

  • 23 cheese provisions, from 0406.10.64 to 0406.90.97, and 1518.00.40
  • hides and furskins, including 4101.50.10, 4107.11.50 and 4301.60.60
  • boats under 8903.31.00, 8903.32.00 and 8903.93.20

Whisky and liqueurs were narrowed. The full provisions 2208.30.60 and 2208.70.00 came off the list and specific statistical numbers went on, such as 2208.30.60.20 and 2208.70.00.30. So 2208.30.60.20 still pays, while 2208.30.60.80 no longer does.

List 51(b)(3), heading 9903.03.14: 439 to 513 provisions

Added (82 provisions), including:

  • seats and furniture under 9401 and 9403, and mattress supports and mattresses under 9404
  • lamps under 9405.21 and 9405.29
  • steel structures under 7308.90 and aluminum bars, profiles and tubes under 7604 and 7608
  • base-metal fittings under 8307 to 8311, and paper under 4802.61 to 4802.69
  • control panels 8537.10.91.30 to 8537.10.91.70, and cars under 8703.10.50 and 8703.21.01
  • cheese 0406.90.99 and a boat under 8903.99.21

Removed: salt (2501.00.00), cement (2523.29.00), 2940.00.60, 4803.00.40 and unwrought lead (7801.10.00). Three provisions were narrowed to specific statistical numbers, so other paper towels (4818.90.00.10), control panels (8537.10.91.80) and fishing rods (9507.10.00.80) dropped out.

Section 338 now stacks with Section 232 (except dairy)

Under Revision 17, heading 9903.03.15 exempted Section 232 goods from all three Section 338 headings. Revision 19 changed note 51(c) so the exemption applies to 9903.03.13 only.

Section 232 goods now pay both

From September 15, 2026, a Canadian product on list (b)(1) or (b)(3) that also pays Section 232 (steel or aluminum goods, autos, wood or metal furniture) pays the 50% on top. Several of the newly added lines are exactly those goods.

The civil aircraft exemption, 9903.03.16, didn't change.

Some of these products are banned from September 29, 2026

Proclamations 11061, 11062 and 11063 ban imports of certain Canadian products listed in their annexes from 12:01 a.m. eastern time on September 29, 2026: many beers, wines and spirits (some only when packaged for consumers), whey, molasses and non-alcoholic beer, and motorcycles over 800 cc. CBP rejects any entry that includes them (CSMS #70050970). Goods imported before September 29 but not yet entered for consumption can still be entered, and they pay the 50% Section 338 duty.

What it means for importers

On $10,000 of Canadian steel furniture under 9403.20.00.82:

EnteredHeadingsAdditional duty
September 10, 2026Section 232 at 25% + 9903.03.15 exemption$2,500
September 20, 2026Section 232 at 25% + 9903.03.14 50%$7,500

Same product, same supplier, three times the added duty. If you import from Canada, run your HTS lines against the new lists, especially furniture, metal structures and fittings, and paper. Then check which of them already pay Section 232, because those are the lines where the cost jumped the most. US tariff stacking rules explains how Section 338, Section 232 and the country rates combine, and the duty calculator works out the total for any Canadian line by entry date. For every 2026 revision in one place, see the 2026 HTS revisions hub.

FAQ

Frequently asked questions

Do Canadian Section 232 goods pay the Section 338 duty?

From September 15, 2026, yes, if they're on the note 51(b)(1) or (b)(3) list. Revision 19 limited the Section 232 exemption (9903.03.15) to dairy products under 9903.03.13. Canadian steel furniture under 9403.20.00.82, for example, now pays 25% under Section 232 plus 50% under 9903.03.14.

What changed in 2026 HTS Revision 19?

From September 15, 2026, under Proclamations 11064 and 11065, the list for heading 9903.03.12 grew from 63 to 101 provisions, the list for 9903.03.14 grew from 439 to 513, and the Section 232 exemption (9903.03.15) was limited to dairy products under 9903.03.13. The 50% rate didn't change.

Which Canadian products were added to the Section 338 lists in September 2026?

Revision 19 added cheeses, hides and furskins, and boats to the 9903.03.12 list, and furniture and seats, lamps, aluminum bars and profiles, steel structures, base-metal fittings, paper, control panels and some cars to the 9903.03.14 list, effective September 15, 2026.

Were any Canadian products removed from the Section 338 lists?

Yes. From September 15, 2026, salt, cement, unwrought lead and a few other provisions came off the 9903.03.14 list. Some whisky and liqueur lines, paper towels under 4818.90.00.10, control panels under 8537.10.91.80 and fishing rods under 9507.10.00.80 also dropped out when their provisions were narrowed to specific statistical numbers.

Sources

The official documents this article is based on

  1. USITC: 2026 HTS Revision 19 change record
  2. Federal Register: Proclamation 11064, Modifying the Scope of Products of Canada Subject to the Additional Duties
  3. Federal Register: Proclamation 11065, Modifying the Scope of Products of Canada Subject to the Additional Duties
  4. Proclamation 11061: Excluding certain Canadian alcoholic beverages from importation (Federal Register)
  5. Proclamation 11062: Excluding certain Canadian products from importation (Federal Register)
  6. Proclamation 11063: Excluding certain Canadian products from importation (Federal Register)
  7. CBP CSMS #70050970: Certain Canadian products excluded from importation
Brendan McLaughlin
Written by

Brendan McLaughlin · Founder of HTS Hero

Brendan is the founder of HTS Hero and a self-proclaimed tariff nerd. He has spent more than a year building and maintaining HTS Hero's tariff calculator, which meant reading every government tariff update and all 4,000+ pages of the Harmonized Tariff Schedule, across many revisions. He writes about US tariffs regularly on LinkedIn.

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