9903.03.14 Explained: Section 338 Canada Motor-Vehicles Tariff

HTS code 9903.03.14 is a Chapter 99 overlay code that imposes a 50 percent additional ad valorem duty on specific products of Canada enumerated in U.S. note 51(b)(3), which targets a motor-vehicles action under the Section 338 Canada program. The code applies to entries made on or after August 19, 2026, so importers with shipments already in transit or warehoused before that date are not covered. As of August 4, 2026, that effective date is still in the future, meaning there is a narrow window to assess exposure and adjust supply-chain plans.

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. The broader Section 338 Canada package spans codes 9903.03.12 through 9903.03.16, each targeting a distinct product action.

This particular code, 9903.03.14, 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 the earlier Chapter 99 codes 9903.03.01 through 9903.03.11, which belonged to a separate, expired program and have no connection to Section 338 or to Proclamation 11048.

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 19, 2026. No announced end date exists as of August 4, 2026, so importers should plan for this rate to remain in place indefinitely until a future proclamation or notice modifies it.

Because the effective date has not yet arrived as of the facts date, entries filed before August 19, 2026 are not subject to this additional duty. Keep documentation showing the date of entry to defend that position if CBP questions the timeline later.

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) and contains 439 HTS subheadings in total. The first 40 subheadings shown in the official source include, among others:

• 0409.00.00 (natural honey)
• 0505.10.00 (feathers and down)
• 0506.10.00 (ossein and bones treated with acid)
• 0507.90.00 (ivory, tortoise-shell, and similar animal materials)
• 0510.00.40 (certain animal products used in pharmacy)
• 0511 series (various animal products not elsewhere specified)
• 0601 series (bulbs, tubers, and other live plants)
• 0602 series (other live plants and cuttings)
• 0603 series (cut flowers and flower buds)
• 0604 series (foliage, branches, and plant parts for ornamental purposes)
• 1209 series (seeds for sowing, including sugar beet, grass, clover, and vegetable seeds)
• 1210.10.00 (hop cones, not ground or powdered)
• 1211 series (plants and plant parts used in pharmacy, perfumery, or insecticide)

This list is not exhaustive of the 439 subheadings covered. Confirm the complete enumeration in U.S. note 51(b)(3) or consult 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.

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 (for example, 0409.00.00 for honey) 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. If your goods carry additional tariffs under other programs, those rates stack on top of each other. 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. If you need a quick estimate, the CustomsGenius duty calculator can help you model stacked scenarios.

No drawback or bonding workaround

Section 338 additional duties of this type are generally not eligible for duty drawback on the additional amount. Confirm the exact drawback treatment with your broker or trade attorney, as the facts block is silent on this point.

Recent Changes and Forward-Looking Considerations

Before August 19, 2026, 9903.03.14 is not yet operative. Importers who accelerate shipments to arrive and be entered before that date will not owe the 50 percent additional duty on those entries, provided the entry date is documented clearly. Once the effective date passes, there is no announced end date, so the duty should be treated as indefinite for planning purposes.

The Section 338 Canada proclamation package (Proclamations 11046 through 11048) was published in 91 FR 46663. Because this is a new program with no prior history, there are no liquidation corrections or protest opportunities related to a prior expired window, unlike some other Chapter 99 programs. All exposure arises from entries dated August 19, 2026 onward.

Good recordkeeping will be essential. An entry misdated or missing a date stamp could expose goods to a duty assessment they should not carry, or conversely, fail to document an exemption for pre-effective-date arrivals. For a detailed look at CBP's document-retention expectations, see our article on Customs Recordkeeping Requirements: The Five-Year Rule Explained.

What Importers Should Do

1. Audit your Canadian-origin commodity list now. Pull every subheading for goods sourced from Canada and compare it against the full enumeration in U.S. note 51(b)(3) to identify which SKUs will be hit by the 50 percent additional duty starting August 19, 2026.
2. Model your landed-cost impact. Stack the 50 percent additional rate on top of all existing duties for affected subheadings, then reassess pricing, contracts, and profit margins before the effective date arrives.
3. Confirm classification and scope with your broker or trade attorney. The facts block covers the first 40 of 439 subheadings. Verify the complete U.S. note 51(b)(3) list in the current HTSUS before every entry filing, because scope details are not always visible from a partial list.
4. Preserve entry date documentation meticulously. For shipments entering before August 19, 2026, retain all evidence of entry date. For shipments entering on or after that date, ensure 9903.03.14 is correctly reported alongside the chapter 1-97 subheading on every affected entry.

This article is general information, not legal advice.