8418.69.01 and Section 338 Canada: Rates, Scope, and Stacking

Key Points
- HTS 8418.69.01 carries a base MFN (Column 1) duty rate of Free, meaning no general tariff applies before any overlays.
- Section 338 Canada tariffs apply to Canadian-origin goods entered on or after August 19, 2026; confirm the applicable Chapter 99 overlay code from the 9903.03.12 through 9903.03.16 range for your shipment.
- Three other Chapter 99 overlay codes cross-reference this classification: 9903.05.05 (Section 301 Brazil Exemptions, effective July 22, 2026 onward), 9903.96.01 (Civil Aircraft Exemption, effective June 30, 2025 onward), and 9903.96.02 (Civil Aircraft Exemption, effective September 16, 2025 onward), each adding zero percent additional duty.
- Column 2 rate for this subheading is 35%, applicable to goods from non-MFN countries; Canadian-origin goods are not assessed under Column 2.
- Every applicable Chapter 99 code must appear as a separate line element on the entry alongside the Chapter 84 classification; the overlay duties are in addition to, not a replacement for, the base MFN rate.
On this page
- What HTS 8418.69.01 covers
- Base MFN rate and Column 2 rate
- Section 338 Canada overlay: scope and effective date
- Other Chapter 99 overlays cross-referenced to this code
- How Chapter 99 codes stack on an entry
- What importers should do
- Key references
HTS subheading 8418.69.01 covers "Other" refrigerating or freezing equipment and heat pumps under heading 8418 of Chapter 84. As of August 12, 2026, the base MFN duty rate is Free. Canadian-origin goods entered on or after August 19, 2026, are subject to additional Section 338 Canada duties reported under Chapter 99 overlay codes 9903.03.12 through 9903.03.16. The links throughout this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.
What HTS 8418.69.01 covers
Subheading 8418.69.01 sits within heading 8418 of Chapter 84 of the Harmonized Tariff Schedule of the United States (HTSUS). The article description is simply "Other," meaning it is a residual catch-all within the 8418.69 group for refrigerating or freezing equipment and heat pumps not captured by more specific subheadings. If your product falls within heading 8418 but does not match a more specific eight- or ten-digit subheading, 8418.69.01 is where it likely lands.
Confirm the precise classification for your goods against the current schedule at hts.usitc.gov. A residual "Other" description means classification disputes are relatively common, and a binding ruling from CBP may be appropriate for high-volume or high-value shipments. See our 2026 tariff code overview for broader context on the current HTSUS structure.
Base MFN rate and Column 2 rate
The Column 1 (MFN) general rate for 8418.69.01 is Free. Goods imported from countries with normal trade relations with the United States enter without any base tariff under this subheading.
The Column 2 rate is 35%. Column 2 applies only to goods originating in countries that do not have MFN status with the United States. Canadian-origin goods are not assessed under Column 2; they are assessed under the MFN column plus any applicable Section 338 or other Chapter 99 overlays.
Section 338 Canada overlay: scope and effective date
Section 338 is the trade-action program imposing additional duties on Canadian-origin goods. For entries filed on or after August 19, 2026, Canadian-origin merchandise classifiable under 8418.69.01 is subject to the Section 338 additional duty reported through Chapter 99 overlay codes 9903.03.12 through 9903.03.16.
The correct code within that range depends on the specific product and circumstances of the entry. Consult the current HTSUS Chapter 99 notes at hts.usitc.gov and CBP guidance at cbp.gov to determine which of 9903.03.12 through 9903.03.16 applies to your shipment. Do not use the 9903.03.01 through 9903.03.11 range; those codes belong to the defunct Section 122 block and are not live for Section 338 purposes.
For additional context on how Section 338 Canada operates across product categories, see our articles on 3926.40.00 and Section 338 Canada and 8517.62.00 and Section 338 Canada.
Other Chapter 99 overlays cross-referenced to this code
The HTSUS cross-references three additional Chapter 99 overlay codes to 8418.69.01. Each adds zero percent additional duty but must still be reported on the entry if applicable to the shipment.
9903.05.05: Section 301 Brazil Exemptions
Effective July 22, 2026 onward (no announced end date), 9903.05.05 provides an exemption under the Section 301 Brazil program. The duty under this overlay is "the duty provided in the applicable subheading," meaning the base MFN rate (Free in this case). Importers of goods from Brazil that qualify for this exemption must report 9903.05.05 alongside 8418.69.01 on the entry.
9903.96.01 and 9903.96.02: Civil Aircraft Exemptions
Two Civil Aircraft Exemption codes cross-reference this subheading. 9903.96.01 is effective June 30, 2025 onward (no announced end date) and carries a zero percent additional duty. 9903.96.02 is effective September 16, 2025 onward (no announced end date) and also carries a zero percent additional duty. If your goods qualify under either civil aircraft exemption, the applicable code must be reported as a separate line element on the entry. Confirm eligibility requirements in the current HTSUS Chapter 99 notes and with CBP guidance.
How Chapter 99 codes stack on an entry
Chapter 99 overlay codes do not replace the Chapter 1-97 classification. They ride alongside it. On a CBP entry, you report 8418.69.01 as the primary classification line, and each applicable Chapter 99 code (for example, the relevant 9903.03.12-16 Section 338 code) appears as its own separate line element on the same entry. The additional duties imposed by each overlay are separate from and cumulative with the base MFN rate.
Because the MFN rate here is Free, the total duty liability for a Canadian-origin shipment entered on or after August 19, 2026, equals the Section 338 rate (from the applicable 9903.03.12-16 code) plus zero from the base. But the entry mechanics still require both lines to be present. An entry that omits the Chapter 99 line is incomplete and may trigger a CBP discrepancy notice or penalty.
Use our duty calculator to model stacking scenarios for your shipments. For entry-level compliance discipline, see our article on building a monthly post-entry audit program.
What importers should do
- Verify classification. Confirm that your product correctly falls under 8418.69.01 and not a more specific 8418 subheading by checking the current HTSUS at hts.usitc.gov; the "Other" residual nature of this subheading makes classification review essential.
- Identify all applicable Chapter 99 overlays. For Canadian-origin goods entered on or after August 19, 2026, determine the correct code within 9903.03.12 through 9903.03.16; for Brazil-origin goods, assess 9903.05.05; for civil aircraft goods, assess 9903.96.01 or 9903.96.02 based on the relevant effective date.
- Report every applicable overlay as a separate entry line. Omitting a required Chapter 99 line is a reportable error; build a checklist into your entry-review process and brief your broker on all overlays that apply to this subheading.
- Monitor for rate or scope changes. None of the live overlays on this code have an announced end date as of August 12, 2026; check federalregister.gov and cbp.gov regularly for notices that add, modify, or terminate any overlay.
Key references
- Harmonized Tariff Schedule of the United States (hts.usitc.gov): Official HTSUS schedule; look up 8418.69.01 and all Chapter 99 cross-references here.
- U.S. Customs and Border Protection (cbp.gov): CBP guidance, CSMS messages, and binding ruling database for classification and entry requirements.
- Federal Register (federalregister.gov): Source for all Federal Register notices implementing Section 338 Canada duties and other trade actions.
- White House (whitehouse.gov): Presidential proclamations and executive orders establishing Section 338 and related trade-action programs.
- 3926.40.00 and Section 338 Canada: Rates, Scope, and Stacking: Companion article illustrating how Section 338 overlays apply across product categories.
- Post Entry Audit Program: Build a Monthly Self-Review That Catches Errors: Practical framework for catching Chapter 99 omissions before CBP does.
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