These duties, imposed pursuant to Section 338 of the Tariff Act of 1930, are now effective for goods from Canada with a covered HTSUS classification that are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on August 22, 2026.

The duties do not apply to articles of aluminum, steel, or copper; derivative aluminum or steel articles; or goods for which entry is properly claimed under a provision of Chapter 98. However, for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duty applies to the value of the repairs, alterations, or processing performed, as described in the applicable subheading. For goods entered under subheading 9802.00.80, the additional duty applies to the value of the article assembled abroad, less the cost or value of U.S. products incorporated into the article, as described in that subheading.

The duties apply regardless of whether the goods qualify for preferential treatment under the USMCA.

Finally, the additional duty is subject to drawback.

Please find the full list of covered Chapter 1 through 97 HTSUS classifications, along with their corresponding Chapter 99 headings, here.