9903.03.14 Explained: Section 338 Canada Motor-Vehicles Tariff

Key Points

• 9903.03.14 imposes a 50 percent additional ad valorem duty on products of Canada enumerated in U.S. note 51(b)(3), under the Section 338 Canada motor-vehicles action.
• The 50 percent rate has been in effect since August 22, 2026, with no announced end date.
• Legal authority is Proclamation 11048 (91 FR 46663, FR doc 2026-14997) and U.S. note 51 to the HTSUS.
• The facts data as of October 6, 2026 does not confirm a specific total subheading count or a September 2026 scope expansion; confirm the complete enumerated list in U.S. note 51(b)(3) in the current HTSUS before every entry filing.
• The 50 percent additional duty stacks on top of all other applicable duties for every covered entry line.

On this page

1. What this code is and what changed
2. What program created this code and why it matters
3. Rate and effective window
4. Country and product scope
5. How 9903.03.14 appears on an entry and how it stacks
6. What importers should do
7. Key references

HTS code 9903.03.14 is a Chapter 99 overlay that adds a 50 percent ad valorem duty on top of all other applicable duties for specific Canadian-origin goods identified in U.S. note 51(b)(3) of the HTSUS. The rate took effect on August 22, 2026 and has no announced end date. 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 this code is and what changed

The current article, as published October 2, 2026, stated that the covered subheading count was 521 and that a September 15, 2026 scope expansion added at least 40 subheadings from HTS chapters 87, 89, and 94. The facts as of October 6, 2026 do not confirm those figures. The data read is capped at 500 rows and no total subheading count can be stated; the September 15, 2026 expansion and the chapter 87, 89, and 94 product list previously cited in this article are not supported by the current facts and have been removed. The effective date of August 22, 2026, the 50 percent rate, and the legal authority are unchanged and remain accurate.

Every figure and product reference in this article reflects the facts as of October 6, 2026.

What program created this code and why it matters

9903.03.14 is one of several Chapter 99 codes created under the Section 338 Canada actions, authorized by Proclamation 11048 (published at 91 FR 46663, FR doc 2026-14997) and implemented through U.S. note 51 to the HTSUS. This particular code covers the motor-vehicles action specifically. The goods subject to it are identified by cross-reference to U.S. note 51(b)(3) and the HTS subheadings enumerated there.

Importers and brokers should not confuse this code with other Chapter 99 codes outside the Section 338 Canada program, which have no connection to Proclamation 11048. For a broader overview of active 2026 tariff codes, see our 2026 tariff code overview.

Rate and effective window

The duty rate under 9903.03.14 is 50 percent ad valorem, additional. This rate applies to qualifying entries made on or after August 22, 2026. No announced end date exists as of October 6, 2026, so importers should plan for this rate to remain in place indefinitely until a future proclamation or notice modifies it.

Entries filed before August 22, 2026 are not subject to this additional duty. Retain documentation showing the date of entry to defend that position if CBP questions the timeline.

Country and product scope

Country of origin

9903.03.14 applies exclusively to products of Canada (country code CA). Goods originating in any other country are not covered by this code, regardless of whether they transit through Canada.

Products covered

The full enumerated list appears in U.S. note 51(b)(3). Confirm the complete enumeration at the official HTSUS at hts.usitc.gov before filing. If your commodity's subheading does not appear in that note, the 50 percent additional duty under 9903.03.14 does not apply.

Among the subheadings confirmed in the current data as active from August 22, 2026 onward are goods including honey (0409.00.00), feathers and down (0505.10.00), bones and horn-cores (0506.10.00), tortoise-shell and similar products (0507.90.00), ambergris and other animal products (0510.00.40), animal products for pharmaceutical use (0511.99.20, 0511.99.33, 0511.99.36, 0511.99.40), bulbs and tubers (0601 series), cuttings and slips (0602.10.00, 0602.90.20, 0602.90.50), cut flowers (0603 series), foliage and branches (0604 series), seeds (1209 series), hops (1210.10.00), and plants used in pharmacy or perfumery (1211 series). This list reflects only a portion of the rows read from the data; the heading may carry additional covered subheadings. Always verify the full U.S. note 51(b)(3) enumeration in the current HTSUS.

The data read is capped at 500 rows. No total count of covered subheadings can be stated here with confidence. Verify scope for every entry with the official source.

How 9903.03.14 appears on an entry and how it stacks

Chapter 99 overlay mechanics

Like all Chapter 99 codes, 9903.03.14 does not replace the regular chapter 1-97 classification. Your entry will show two HTS lines: the standard subheading and 9903.03.14 alongside it. CBP assesses the 50 percent additional duty on top of whatever general rate of duty, Section 301, Section 232, or other applicable duties already attach to the chapter 1-97 line.

Stacking with other duties

The 50 percent additional duty is cumulative with the normal column 1 rate and any other applicable Chapter 99 duties already imposed on Canadian-origin goods. Check U.S. note 51 and any other applicable Chapter 99 notes to determine the full landed-duty burden before committing to a purchase or contract price. Use the duty calculator to model stacked duty scenarios quickly.

Drawback treatment

The facts block is silent on drawback eligibility for this additional duty. Confirm the exact drawback treatment with your broker or trade attorney before relying on any drawback strategy.

What importers should do

1. Audit your Canadian-origin commodity list against U.S. note 51(b)(3). Pull every subheading for goods sourced from Canada and compare against the current enumeration in the HTSUS. The data is capped and the heading may carry more subheadings than any partial read shows; use the official source, not any summary list.
2. Verify every entry filed on or after August 22, 2026. Any affected entry that omits 9903.03.14 for a covered subheading is understating duty. Correct affected entries and notify your broker promptly.
3. Model your landed-cost impact. Stack the 50 percent additional rate on top of all existing duties for every affected subheading, then reassess pricing, contracts, and profit margins. The duty calculator can help you run these scenarios.
4. Confirm classification and scope before every filing. Verify the complete U.S. note 51(b)(3) list in the current HTSUS before each entry. Monitor Federal Register and CBP announcements for any future scope or rate changes.
5. Preserve entry date documentation. For shipments entered before August 22, 2026, retain all evidence of entry date. For shipments entered on or after August 22, 2026, ensure 9903.03.14 is correctly reported alongside the chapter 1-97 subheading. See our article on Customs Recordkeeping Requirements: The Five-Year Rule Explained for CBP document-retention expectations.

Key references

• Proclamation 11048, 91 FR 46663 (FR doc 2026-14997) -- the legal authority establishing the Section 338 Canada motor-vehicles action and 9903.03.14
• HTSUS, hts.usitc.gov -- U.S. note 51(b)(3) and the full enumerated list of covered subheadings
• Federal Register (federalregister.gov) -- for subsequent notices modifying scope or rate
• U.S. Customs and Border Protection (cbp.gov) -- CSMS messages and entry guidance