8422.90.91 and Section 338 Canada: Rates, Scope, and Stacking

Key Points

• HTS 8422.90.91 ("Other" parts and accessories under heading 8422) carries a Free general (MFN/column 1) duty rate as of the facts date of August 10, 2026.
• For goods of Canadian origin, the Section 338 program adds an overlay duty via a Chapter 99 code (9903.03.12 through 9903.03.16) on entries made on or after August 19, 2026.
• The column 2 rate for this code is 35%, applicable to imports from countries without normal trade relations status.
• Two HTS lines must appear on the same entry line: the chapter 1-97 classification (8422.90.91) and the applicable Section 338 Chapter 99 code.
• Confirm the current Section 338 overlay rate and any exclusions directly in the official Harmonized Tariff Schedule or with your customs broker, as program details can change.

On this page

1. What HTS 8422.90.91 covers
2. The MFN and column 2 base rates
3. What Section 338 is and which goods it targets
4. How Section 338 stacks with the base rate on an entry
5. Dates and applicability for Canadian-origin goods
6. Interaction with other tariff provisions
7. What importers should do
8. Key references

HTS 8422.90.91 is a chapter 84 classification for certain "Other" parts and accessories related to heading 8422 (which covers dishwashing machines, machinery for cleaning or drying bottles, machinery for filling, closing, sealing or labeling, and similar equipment). Under normal MFN conditions the duty rate is Free. However, importers sourcing these goods from Canada face an additional Section 338 overlay duty on entries filed on or after August 19, 2026, stacked on top of that Free base rate. The links in this article go to the primary documents: the proclamations, Federal Register notices, and official tariff schedule pages themselves. Read the source.

What HTS 8422.90.91 covers

Heading 8422 of chapter 84 encompasses dishwashing machines, machinery for cleaning or drying bottles or other containers, machinery for filling, closing, sealing, labeling, or capsule-applying, and packing or wrapping machinery. HTS 8422.90.91 sits within the "Other" subheading of heading 8422 and captures parts and accessories that do not fall under a more specific subheading in that range.

If you are uncertain whether a specific part or component is correctly classified at 8422.90.91 rather than a neighboring subheading, confirm the classification in the current HTSUS at hts.usitc.gov or with a licensed customs broker. Misclassification can affect both the base rate and whether a Section 338 overlay applies.

The MFN and column 2 base rates

As of August 10, 2026, the general (column 1 / MFN) duty rate for 8422.90.91 is Free. This rate applies to imports from countries with which the United States has normal trade relations.

The column 2 rate is 35% ad valorem. Column 2 applies to a small number of countries that do not have normal trade relations status with the United States. Canada is not a column 2 country, so this elevated rate does not apply to Canadian-origin goods. The Section 338 overlay, described below, is the operative additional charge for Canada.

What Section 338 is and which goods it targets

Section 338 is a U.S. trade action directed specifically at goods originating in Canada. It imposes additional duties on a defined list of Canadian-origin products through a set of Chapter 99 HTS codes. The relevant Section 338 overlay codes are 9903.03.12 through 9903.03.16. (Note: codes 9903.03.01 through 9903.03.11 belong to a separate, now-inactive Section 122 block and have no bearing on Section 338 entries.)

HTS 8422.90.91 is on the Section 338 article list, meaning parts and accessories classified there and originating in Canada are subject to the overlay when the entry conditions are met. For context on how Section 338 has been applied to other product categories, see our articles on 3926.40.00 and 8537.10.91.

How Section 338 stacks with the base rate on an entry

When a Chapter 99 overlay code applies, CBP requires importers to report both the chapter 1-97 classification and the Chapter 99 overlay code on the same tariff line of the entry summary. The mechanics work as follows:

• Line 1 classification: 8422.90.91 at Free (MFN base rate).
• Chapter 99 overlay: The applicable code from 9903.03.12 through 9903.03.16, which carries the Section 338 additional rate.
• Total duty: Free base plus the Section 338 overlay percentage equals the Section 338 overlay rate itself, since Free plus any positive number equals that positive number.

Because the MFN base rate here is Free, the Section 338 overlay is the only duty component importers actually pay on Canadian-origin goods. That makes correct identification of the Chapter 99 code especially important: understating or omitting it entirely leaves the entry exposed to a post-entry bill or penalty. Consult the HTSUS for the specific overlay rate attached to the applicable 9903.03.12-.16 code, as the facts block does not specify that rate and you should verify it directly.

For background on how entry values are calculated before duties are applied, see Customs Transaction Value: The Default Valuation Method Explained.

Dates and applicability for Canadian-origin goods

The Section 338 overlay applies to entries of Canadian-origin goods made on or after August 19, 2026. Entries filed before that date under 8422.90.91 with Canadian origin are not subject to the Section 338 Chapter 99 overlay.

Origin matters. If the goods are not of Canadian origin, the Section 338 overlay does not apply and the MFN rate of Free governs. Importers should have origin documentation, such as a certificate of origin or producer's declaration, in hand before filing. Origin determinations should be confirmed against the applicable rules; if there is any ambiguity, verify with your broker before the entry is filed.

There is no retroactive refund posture described in the facts block for this code. If you believe an entry filed on or after August 19, 2026 omitted a required Section 338 overlay, consider a prior disclosure or post-summary correction. See our article on Post Entry Audit Program: Build a Monthly Self-Review That Catches Errors for a practical framework.

Interaction with other tariff provisions

Several other duty programs can interact with a chapter 1-97 classification like 8422.90.91. The most common considerations for importers to evaluate are:

• First-sale and transaction value: The dutiable value on which the Section 338 overlay is calculated is determined by standard CBP valuation rules. A Free MFN rate means valuation is academic for the base duty, but the overlay rate is applied to the same customs value, so accurate valuation still matters.
• Other Section 301 or Section 232 overlays: The facts block is silent on whether any other Chapter 99 overlays stack on top of the Section 338 code for this specific subheading. Confirm in the HTSUS whether any additional Chapter 99 codes apply to 8422.90.91 for your entry scenario.
• USMCA preference claims: Because Section 338 is specifically directed at Canadian-origin goods, a USMCA preference claim does not eliminate the Section 338 overlay. Verify the interaction of any preference claim with your broker.

For a broader look at how 2026 tariff changes are organized, see our 2026 tariff code overview.

What importers should do

• Verify classification now. Confirm that your parts or accessories are correctly classified at 8422.90.91 and not at a more specific subheading in heading 8422. Use the official HTSUS and consult your broker if the product description is borderline.
• Check origin documentation. For any shipment from Canada, have origin evidence on file before the entry is filed. If the goods qualify as Canadian-origin, the Section 338 overlay via 9903.03.12-.16 must appear on the entry summary for entries on or after August 19, 2026.
• Audit recent and upcoming entries. Run a look-back on entries filed on or after August 19, 2026 to confirm the Chapter 99 overlay was reported. Entries missing the overlay may require post-summary correction. Use the duty calculator to model the financial exposure.
• Stay current on overlay rates. The Section 338 overlay rate attached to 9903.03.12-.16 is not specified in the facts block for this article. Pull the current schedule from hts.usitc.gov directly before each filing, and subscribe to CBP CSMS messages to catch any amendments.

Key references

• Harmonized Tariff Schedule of the United States (USITC) - Official schedule including 8422.90.91 base rates and Chapter 99 Section 338 overlay codes 9903.03.12 through 9903.03.16.
• U.S. Customs and Border Protection (CBP) - Entry filing guidance, CSMS messages, and informed compliance publications on Chapter 99 overlay reporting.
• Federal Register - Search for Section 338 Canada notices and any subsequent amendments to the product list or rates.
• White House proclamations and executive orders - Source documents establishing the Section 338 Canada action.
• Post Entry Audit Program: Build a Monthly Self-Review That Catches Errors - Framework for identifying and correcting missed Chapter 99 overlay codes.
• Customs Transaction Value: The Default Valuation Method Explained - How dutiable value is established, relevant when calculating the Section 338 overlay amount.