4823.90.86 and Section 338 Canada: Rates, Scope, and Stacking

Key Points

• HTS 4823.90.86 (paper and paperboard articles, "Other") carries a Free MFN (Column 1) duty rate, but Canadian-origin goods entering on or after 2026-08-19 are subject to Section 338 additional duties via Chapter 99 overlay codes.
• The applicable Section 338 overlay codes are 9903.03.12 through 9903.03.16; confirm which specific code applies to your goods, as different Section 338 sub-provisions carry different rates and carve-outs.
• Three other Chapter 99 overlays are cross-referenced to 4823.90.86: 9903.05.05 (Section 301 Brazil Exemptions, effective 2026-07-22), 9903.96.01 (Civil Aircraft Exemption, effective 2025-06-30), and 9903.96.02 (Civil Aircraft Exemption, effective 2025-09-16), both at 0 percent additional.
• The Column 2 rate for this subheading is 35%, applicable to non-MFN countries; most importers will use the Column 1 free rate as the base.
• Each Chapter 99 code must be reported as its own separate line element on the entry alongside 4823.90.86; the additional duties stack on top of the base MFN rate.

On this page

1. What HTS 4823.90.86 covers
2. The Section 338 Canada program and its effective date
3. Base MFN rate and Column 2 rate
4. Chapter 99 overlays cross-referenced to this code
5. How duties stack and how to report this on an entry
6. What importers should do
7. Key references

HTS subheading 4823.90.86 covers paper and paperboard articles described as "Other" within heading 4823. As of 2026-08-09, the base MFN duty rate is Free, but Canadian-origin goods classified here and entered on or after 2026-08-19 are subject to additional duties under the Section 338 Canada program, reported via Chapter 99 overlay codes 9903.03.12 through 9903.03.16. The links throughout this article point to the primary documents: proclamations, Federal Register notices, and the official tariff schedule itself. Read the source.

What HTS 4823.90.86 covers

Subheading 4823.90.86 sits in Chapter 48 of the Harmonized Tariff Schedule of the United States, under heading 4823, which covers other paper, paperboard, cellulose wadding, and webs of cellulose fibers, cut to size or shape, and articles thereof. The specific subheading 4823.90.86 is the residual "Other" basket within that heading, capturing paper and paperboard articles not more specifically described elsewhere in heading 4823.

Because this is a broad basket provision, importers should confirm their product's correct classification against the full Harmonized Tariff Schedule at hts.usitc.gov before filing entries. The article description "Other" means classification here is appropriate only after ruling out all more-specific subheadings in Chapter 48.

The Section 338 Canada program and its effective date

Section 338 is a trade action targeting Canadian-origin goods. For entries on or after 2026-08-19, goods of Canadian origin classified under 4823.90.86 become subject to the Section 338 additional duties. The relevant Chapter 99 overlay codes for Section 338 Canada are 9903.03.12 through 9903.03.16. Each sub-code within that range covers a distinct product category or exception. Confirm which of those codes applies to your specific merchandise.

Section 338 vs. earlier Section 122 codes

The codes 9903.03.01 through 9903.03.11 belong to a separate, no-longer-active Section 122 block and are not the Section 338 codes. Do not confuse them. The live Section 338 range for Canada is 9903.03.12 through 9903.03.16. For detail on individual Section 338 sub-provisions, see our related articles on 9903.03.12, 9903.03.13, 9903.03.14, 9903.03.15, and 9903.03.16.

Base MFN rate and Column 2 rate

The Column 1 (MFN) rate for 4823.90.86 is Free. Most importers shipping from Canada, or from any other MFN-eligible country, pay zero base duty on this subheading. The Column 2 rate is 35%, applicable only to goods originating in countries that do not receive MFN treatment. Canada is an MFN country, so the 35% Column 2 rate does not apply to Canadian-origin goods; what does apply to them is the Section 338 additional duty layered on top of the Free base rate.

Chapter 99 overlays cross-referenced to this code

As of 2026-08-09, three Chapter 99 overlay codes beyond the Section 338 block are cross-referenced to 4823.90.86. Each must be evaluated for applicability to your specific goods and trade circumstances.

9903.05.05: Section 301 Brazil Exemptions

Code 9903.05.05 applies the duty provided in the applicable subheading and has been in effect since 2026-07-22 with no announced end date. This code relates to Section 301 Brazil exemptions. If your goods qualify, confirm eligibility against the current HTSUS and any relevant Federal Register notices at federalregister.gov.

9903.96.01 and 9903.96.02: Civil Aircraft Exemptions

Two Civil Aircraft Exemption codes are cross-referenced to this subheading. 9903.96.01 carries a 0 percent additional duty and has been in effect since 2025-06-30 with no announced end date. 9903.96.02 also carries a 0 percent additional duty and has been in effect since 2025-09-16 with no announced end date. Both codes indicate that qualifying civil-aircraft articles are not subject to additional duties under their respective programs. For a detailed breakdown of the civil aircraft exemption as it intersects Section 338 Canada, see our article on 9903.03.16 and the Section 338 Canada Civil Aircraft Exemption.

How duties stack and how to report this on an entry

The Section 338 additional duties are separate from and on top of the MFN base rate. Because the MFN rate for 4823.90.86 is Free, the Section 338 additional duty represents the entire duty burden on Canadian-origin entries for this subheading.

Entry mechanics: Chapter 99 line elements

Each applicable Chapter 99 code must be reported as its own separate line element alongside the 4823.90.86 classification on the entry. This is not optional and is standard CBP practice for Chapter 99 overlay programs. Failing to report the correct Chapter 99 code can result in underpayment of duties and potential compliance exposure. Review the current CBP guidance at cbp.gov and any relevant CSMS messages for entry-filing instructions specific to Section 338 entries.

For a broader overview of 2026 tariff code mechanics and stacking, see our 2026 tariff code overview. You can also model your total duty liability using our duty calculator.

Comparable stacking mechanics for other Chapter 48-adjacent and Section 338-affected codes are covered in our articles on 8517.62.00 and Section 338 Canada and 8537.10.91 and Section 338 Canada.

What importers should do

• Verify that your goods are correctly classified under 4823.90.86 and not under a more-specific Chapter 48 subheading by consulting the current HTSUS at hts.usitc.gov.
• For any Canadian-origin shipment with an entry date on or after 2026-08-19, identify the correct Section 338 overlay code (9903.03.12 through 9903.03.16) and report it as a separate line element on the entry alongside 4823.90.86.
• Evaluate whether the 9903.05.05, 9903.96.01, or 9903.96.02 overlays apply to your specific goods and report each applicable code as its own line element.
• Check cbp.gov for CSMS messages and updated instructions on Section 338 entry filing, and confirm any open questions with a licensed customs broker.

Key references

• Harmonized Tariff Schedule of the United States (hts.usitc.gov): Official HTSUS, including subheading 4823.90.86 and Chapter 99 overlay codes.
• U.S. Customs and Border Protection (cbp.gov): CBP guidance, CSMS messages, and entry-filing instructions for Section 338 and Chapter 99 programs.
• Federal Register (federalregister.gov): Notices and rules establishing Section 338 Canada additional duties and related programs.
• White House (whitehouse.gov): Presidential proclamations and executive orders authorizing Section 338 and related trade actions.
• 9903.03.12 Explained: 50% Section 338 Duty on Canadian Alcohol: Detail on one Section 338 sub-provision.
• 9903.03.16 Explained: Section 338 Canada Civil Aircraft Exemption: How the civil aircraft carve-out interacts with Section 338.
• Importer Reasonable Care: What the Mod Act Actually Requires: Classification and compliance obligations for importers.