8528.59.33 and Section 338 Canada: Rates, Scope, and Stacking

Key Points
- HTS 8528.59.33 ("Other" monitors and display units, heading 8528) carries a base MFN (Column 1) rate of 5%.
- Imports of this good from Canada entered on or after 2026-08-19 are also subject to the Section 338 overlay, claimed through one of Chapter 99 codes 9903.03.12 through 9903.03.16 alongside the base 8528.59.33 line.
- Qualifying FTA or preference-program goods may enter free of the base 5% duty under the Special rate (see eligible country indicators below), but confirm whether the Section 338 overlay applies independently.
- Column 2 rate for this subheading is 35%, applicable to goods from countries without normal trade relations status.
- All rates and dates cited here are as of August 8, 2026; verify the current schedule at hts.usitc.gov before filing.
On this page
- What HTS 8528.59.33 covers
- Base duty rates: MFN, Special, and Column 2
- Section 338 Canada overlay: what it is and which Chapter 99 codes apply
- How the duties stack on a Canadian-origin entry
- FTA and preference programs: interaction with Section 338
- What importers should do
- Key references
HTS subheading 8528.59.33 covers "Other" goods under heading 8528 (reception apparatus for television, monitors, and projectors) and carries a base MFN rate of 5%. Canadian-origin shipments of goods classifiable here that are entered on or after 2026-08-19 face an additional Section 338 duty, reported via a companion Chapter 99 code (9903.03.12 through 9903.03.16) on the same CBP entry line. 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 8528.59.33 covers
Subheading 8528.59.33 sits within Chapter 85 (electrical machinery and equipment), heading 8528, which covers monitors, projectors, and reception apparatus for television. The specific subheading description is "Other", meaning it captures goods within heading 8528 that do not fall under a more specific 8-digit or 10-digit provision elsewhere in the heading. Before relying on this classification, confirm the full 10-digit subheading and its product scope in the current schedule at hts.usitc.gov; the "Other" basket descriptions in Chapter 85 can be narrow depending on the surrounding subheadings.
If you are uncertain whether your specific product falls here or under a more specific provision in heading 8528, confirm with your customs broker or consult the official HTSUS.
Base duty rates: MFN, Special, and Column 2
Column 1 General (MFN) rate
The Column 1 General rate for 8528.59.33 is 5% ad valorem. This applies to goods originating in any country that has normal trade relations (NTR) status with the United States and for which no preferential rate applies.
Special (preference/FTA) rate
The Special rate is Free for goods qualifying under the following indicators: A+, AU, B, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG. These correspond to various U.S. free trade agreements and preference programs. To claim a Special rate, the goods must meet the applicable rules of origin and the entry must reflect the correct Special program indicator. Confirm the exact indicator and origin requirements in the HTSUS and with your broker.
Column 2 rate
The Column 2 rate is 35% ad valorem. This applies to goods from countries that do not have NTR status. Verify country NTR status before assuming Column 1 rates apply.
Section 338 Canada overlay: what it is and which Chapter 99 codes apply
Section 338 is a trade measure targeting goods of Canadian origin. For entries on or after 2026-08-19, Canadian-origin goods that are classifiable in 8528.59.33 are subject to an additional Section 338 duty, reported by adding a Chapter 99 companion code from the range 9903.03.12 through 9903.03.16 to the entry alongside the Chapter 1-97 classification.
Each code in that range covers a distinct product or exception category:
- 9903.03.12 covers Canadian alcohol subject to a 50% Section 338 duty. See 9903.03.12 Explained: 50% Section 338 Duty on Canadian Alcohol.
- 9903.03.13 covers Canadian dairy at the 50% rate. See 9903.03.13 Explained: Canada Dairy Tariff, 50% Rate, and Scope.
- 9903.03.14 covers motor vehicles. See 9903.03.14 Explained: Section 338 Canada Motor-Vehicles Tariff.
- 9903.03.15 covers goods subject to a Section 232 exception. See 9903.03.15 Explained: Section 338 Canada Section 232 Exception.
- 9903.03.16 covers civil aircraft and related articles. See 9903.03.16 Explained: Section 338 Canada Civil-Aircraft Exemption.
For 8528.59.33 goods, you will need to determine which of 9903.03.12 through 9903.03.16 is the correct companion code based on the specific product. Confirm the applicable Chapter 99 subheading in the HTSUS and with your broker before filing.
Note: codes 9903.03.01 through 9903.03.11 belong to a separate, no-longer-active block (Section 122) and are not applicable here.
How the duties stack on a Canadian-origin entry
When a Canadian-origin good classifiable under 8528.59.33 is entered on or after 2026-08-19, the entry will carry two classification lines:
- The Chapter 1-97 line: 8528.59.33 at the applicable base rate (5% MFN, or Special Free if eligible, or 35% Column 2).
- The Chapter 99 companion line: the appropriate 9903.03.12 through 9903.03.16 code, which adds the Section 338 duty on top of the base rate.
The Section 338 rate is assessed on the same dutiable value as the base duty. The two charges are cumulative, not alternative. This stacking structure is how CBP collects both the standard tariff and the Section 338 overlay in a single entry. For a worked example of how these figures combine, use the duty calculator.
For comparison with how stacking works on other Chapter 85 goods under Section 338, see 8537.10.91 and Section 338 Canada: Rates, Scope, and Stacking.
FTA and preference programs: interaction with Section 338
The Special rate of Free (available under A+, AU, B, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) eliminates the base 5% Column 1 General duty for qualifying goods. However, whether a Special rate claim eliminates or reduces the Section 338 overlay is a separate question governed by the Section 338 authority and its product-specific notes, not by the Chapter 1-97 Special rate alone. Confirm this interaction in the HTSUS Chapter 99 notes and with your broker before relying on a combined zero-duty outcome for Canadian-origin goods.
Canada does not appear in the Special rate indicator list for 8528.59.33 (USMCA eligibility is a separate analysis). If your goods from Canada qualify for a preference program shown in the Special column, confirm origin and program eligibility carefully. See Informed Compliance CBP: How It Works and What It Demands for the standard CBP holds importers to when claiming preferences.
What importers should do
- Confirm the 10-digit classification. Pull the current subheading for 8528.59.33 directly from hts.usitc.gov and verify the "Other" basket still captures your specific product, especially if closely related subheadings exist in heading 8528.
- Identify the correct Section 338 companion code. For Canadian-origin entries on or after 2026-08-19, determine which of 9903.03.12 through 9903.03.16 applies to your goods and ensure your broker adds it to the entry correctly; stacking errors trigger post-summary corrections or, worse, liquidated damages. See CBP Modifies Post Summary Correction Processing: What Filers Must Know.
- Retain all classification and origin records. CBP can demand supporting documents under its recordkeeping authority. Maintain records for the full required retention period. See Customs Recordkeeping Requirements: The Five-Year Rule Explained.
- Review your landed-cost model. The 5% base plus the Section 338 overlay together affect your total duty bill materially. Update cost models before shipments arrive, and use the duty calculator and the 2026 tariff code overview as starting points.
Key references
- Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - official 10-digit subheading lookup, Chapter 99 notes, and Section 338 article lists.
- U.S. Customs and Border Protection (CBP), cbp.gov - entry procedures, CSMS messages, and informed compliance publications.
- Federal Register, federalregister.gov - notices and rules implementing Section 338 and related trade measures.
- White House, whitehouse.gov - proclamations and executive orders establishing Section 338 authority.
- HTSUS Chapter 99 subheadings 9903.03.12 through 9903.03.16 - Section 338 Canada companion codes and their product-specific notes.
Recovering IEEPA tariff refunds? Get started with CustomsGenius to streamline your refund process.