6211.43.10 and Section 338 Canada: Rates, Scope, and Stacking

Key Points

• HTS 6211.43.10 ("Other," chapter 62) carries a base MFN (Column 1 general) duty rate of 16%.
• Goods of Canadian origin entered on or after 2026-08-19 are subject to an additional Section 338 duty, reported under the applicable 9903.03.12 through 9903.03.16 Chapter 99 overlay code.
• FTA partners listed in the Special rate column (AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG) qualify for a Free rate on the base duty; Section 338 applies only to Canadian-origin goods, not to those FTA countries.
• The Column 2 rate for this subheading is 90%, applying to goods from countries without normal trade relations.
• The Section 338 Chapter 99 code rides alongside the regular 6211.43.10 line on the entry; confirm the correct 9903.03.XX code for your specific product category with the current HTSUS or your broker.

On this page

1. What HTS 6211.43.10 covers
2. Base duty rates: MFN, Special, and Column 2
3. Section 338 Canada: what it is and which goods it reaches
4. How Section 338 stacks with the base MFN rate
5. How the overlay appears on a customs entry
6. What importers should do
7. Key references

As of August 2026, HTS subheading 6211.43.10 carries a 16% general (MFN) duty rate and is on the Section 338 Canada article list. Importers bringing Canadian-origin goods classifiable here into the United States on or after 2026-08-19 must pay both the base 16% duty and any applicable Section 338 overlay. The links throughout this article go to primary documents: proclamations, Federal Register notices, and the official tariff schedule pages themselves. Read the source.

What HTS 6211.43.10 covers

Subheading 6211.43.10 sits in Chapter 62 of the Harmonized Tariff Schedule of the United States, under heading 6211. The HTSUS describes this subheading as "Other." Chapter 62 covers articles of apparel and clothing accessories, not knitted or crocheted. If you are uncertain whether a specific garment or accessory falls under this precise subheading, verify the classification against the current schedule at hts.usitc.gov or work through the classification with a licensed customs broker before filing.

Base duty rates: MFN, Special, and Column 2

General (MFN / Column 1) rate

The Column 1 general rate for 6211.43.10 is 16% ad valorem. This rate applies to imports from countries that have normal trade relations with the United States and that do not qualify for a preferential program listed in the Special column.

Special (preferential) rates

The Special column shows a Free rate for goods originating in the following countries or trading blocs: AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, and SG. These designations correspond to the U.S. free trade agreement and preference programs associated with those partners. Importers claiming a Special rate must satisfy all applicable rules of origin, documentation, and certification requirements for the relevant agreement. Confirm the current designator meanings in the HTSUS General Notes at hts.usitc.gov.

Column 2 rate

The Column 2 rate for this subheading is 90%. This rate applies to goods from countries that do not have normal trade relations status with the United States. Confirm which countries are currently subject to Column 2 treatment in the HTSUS General Notes.

Section 338 Canada: what it is and which goods it reaches

Section 338 is a U.S. trade action targeting Canadian-origin goods. It creates an additional duty layer that applies on top of the regular Chapter 1-97 rate. HTS subheading 6211.43.10 is on the Section 338 Canada article list, meaning Canadian-origin goods classified here are subject to this overlay for entries on or after 2026-08-19.

The Section 338 overlay codes occupy the 9903.03.12 through 9903.03.16 range of Chapter 99. Each code in that range covers a defined product or country-of-origin scope within the broader Section 338 action. For context on specific overlay codes, see our articles on 9903.03.12 (Canadian alcohol), 9903.03.13 (dairy), 9903.03.14 (motor vehicles), 9903.03.15 (Section 232 exception), and 9903.03.16 (civil aircraft exemption). The 9903.03.01 through 9903.03.11 block (Section 122) is no longer active and does not apply to current entries.

Section 338 applies to goods of Canadian origin only. Goods originating in the FTA Special-rate countries listed above are not affected by Section 338, and the base MFN rate does not apply to them either (they qualify for the Free rate). Goods of non-Canadian origin that do not qualify for a Special rate pay only the 16% base duty.

How Section 338 stacks with the base MFN rate

For Canadian-origin goods classifiable under 6211.43.10 entered on or after 2026-08-19, the Section 338 additional duty is imposed on top of the 16% base MFN rate. The two duties are cumulative. The exact percentage of the Section 338 additional rate depends on which 9903.03.XX code applies to the specific product. Confirm the applicable overlay rate in the current HTSUS Chapter 99 or with a licensed broker before calculating your total landed duty liability. Use our duty calculator to model scenarios once you have confirmed both rates.

Canada is not one of the Special-rate FTA partners for 6211.43.10, so Canadian importers cannot use the Free rate to avoid either the base duty or the Section 338 overlay.

How the overlay appears on a customs entry

When filing a formal entry for Canadian-origin goods under 6211.43.10, the entry must carry two HTS lines:

• The primary classification line: 6211.43.10, with the 16% MFN rate applied to the dutiable value.
• A Chapter 99 overlay line: the applicable 9903.03.12 through 9903.03.16 code, which reports the Section 338 additional duty on the same goods.

CBP requires both lines to appear on entries for subject goods. Omitting the Chapter 99 overlay line for Canadian-origin goods is a classification and reporting error. For guidance on the records CBP can request to verify correct reporting, see CBP (a)(1)(A) List: Records CBP Can Demand on Request. For general filing obligations, review Importer Reasonable Care: What the Mod Act Actually Requires.

For a broader look at how 2026 tariff codes are structured, see our 2026 tariff code overview. For a parallel example of how Section 338 stacks on another apparel subheading, see 6110.20.20 and Section 338 Canada or 6109.10.00 and Section 338 Canada.

What importers should do

• Confirm your goods' classification as 6211.43.10 against the current HTSUS at hts.usitc.gov before filing; "Other" subheadings require careful ruling-out of more specific headings.
• For Canadian-origin shipments arriving on or after 2026-08-19, identify the correct 9903.03.12 through 9903.03.16 overlay code for your product and add it as a second line on every affected entry.
• Calculate total duty liability using both the 16% base rate and the Section 338 overlay rate for that Chapter 99 code; use the duty calculator to model the combined duty bill.
• Review post-summary correction procedures if prior entries were filed without the Section 338 overlay; see CBP Modifies Post Summary Correction Processing: What Filers Must Know.

Key references

• Harmonized Tariff Schedule of the United States (USITC): official schedule including 6211.43.10 classification and Chapter 99 Section 338 overlay codes.
• U.S. Customs and Border Protection (CBP): entry filing guidance, CSMS messages, and post-summary correction procedures.
• Federal Register: Section 338 notices and implementing regulations.
• White House: proclamations and executive orders establishing Section 338.
• 9903.03.12 Explained: 50% Section 338 Duty on Canadian Alcohol: detail on the first Section 338 overlay code.
• 9903.03.16 Explained: Section 338 Canada Civil-Aircraft Exemption: detail on the civil-aircraft carve-out.
• CBP Modifies Post Summary Correction Processing: What Filers Must Know: how to correct prior entries that omitted the Section 338 overlay.
• Importer Reasonable Care: What the Mod Act Actually Requires: classification and filing obligations for importers.