CustomsGenius
← All Publications
News

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

Published: August 13, 2026  ·  7 min read
8528.59.33 and Section 338 Canada: Rates, Scope, and Stacking
Photo: Tranmautritam / Pexels

Key Points

On this page

  1. What HTS 8528.59.33 covers
  2. Base duty rates: MFN, Special, and Column 2
  3. Section 338 Canada overlay: what it is and which Chapter 99 codes apply
  4. How the duties stack on a Canadian-origin entry
  5. FTA and preference programs: interaction with Section 338
  6. What importers should do
  7. 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:

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 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

Key references


Recovering IEEPA tariff refunds? Get started with CustomsGenius to streamline your refund process.

About the Author

Franz Brotzen, CustomsGenius CEO & Founder. Franz is a published researcher on U.S. trade policy. He has worked at think tanks in Washington DC and Tokyo, where his academic publications focussed on tariffs and legal compliance. Franz received his JD from Harvard Law School.

Request Beta Access

Get early access to CustomsGenius and start recovering IEEPA refunds faster.

Beta Pilot Ongoing