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, effective August 22, 2026 with no announced end date.
• As of November 2026, every one of the 40 scope rows shown in the reference data (HTS 0409, 0505, 0506, 0507, 0510, 0511, 0601, 0602, 0603, 0604, 1209, 1210 and 1211 lines) runs August 22, 2026 onward. None carries a later start date.
• Legal authority is Proclamation 11048 (91 FR 46663, FR doc 2026-14997) and U.S. note 51 to the HTSUS.
• The data read is capped at 500 rows and the heading may carry more, so no total count of covered subheadings can be stated. Among the rows read, 30 have ended and are not covered today.
• The 50 percent additional duty is charged on top of the other duties that apply to the same entry line. Confirm your subheading in U.S. note 51(b)(3) before every entry.

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 Canadian-origin goods identified in U.S. note 51(b)(3) of the HTSUS. The 50 percent rate has applied since 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

As of November 2026, the rate (50 percent), the effective date (August 22, 2026) and the legal authority (Proclamation 11048 and U.S. note 51) are unchanged. What changed is the product scope data attached to the code.

The October 2026 version of this article said that 40 HTS lines in chapters 57, 84, 89, 90 and 95 had a start date of October 30, 2026 and were not yet in force. The current data does not support that. Among the rows read, 470 are in force now and 30 have ended and are not covered today. None of the rows read is waiting on a later start date. These are counts of the rows read (capped at 500), not of the heading, so no total covered count is stated here. Do not plan around an October 30, 2026 start date for 9903.03.14.

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; search the Federal Register for the document) and implemented through U.S. note 51 to the HTSUS. The official heading text reads "Products of Canada enumerated in U.S. note 51(b)(3) (motor-vehicles action): +50% ad valorem." The goods subject to it are identified by cross-reference to U.S. note 51(b)(3).

Do not confuse this code with 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 under 9903.03.14 is 50 percent ad valorem, additional, for the window August 22, 2026 onward. As of November 2026 there is no announced end date, so plan for the rate to remain until a future proclamation or notice changes it.

Entries made before August 22, 2026 are not subject to this additional duty. Keep documentation of the entry date.

Country and product scope

Country of origin

9903.03.14 applies to products of Canada (country code CA). The scope rows read are country-include rules for CA. Goods originating in other countries are not covered by this code.

Products covered

The full enumerated list is in U.S. note 51(b)(3). Confirm it at the official HTSUS at hts.usitc.gov before filing. If your subheading does not appear in that note, 9903.03.14 does not apply.

The first 40 rows shown in the data are the HTS lines below. Each is a Canada include rule running August 22, 2026 onward with no announced end date:

• 0409 to 0510: 0409.00.00, 0505.10.00, 0506.10.00, 0507.90.00, 0510.00.40
• 0511: 0511.99.20, 0511.99.33, 0511.99.36, 0511.99.40
• 0601 and 0602: 0601.10.15, 0601.10.30, 0601.10.45, 0601.10.60, 0601.10.90, 0601.20.10, 0602.10.00, 0602.90.20, 0602.90.50
• 0603 and 0604: 0603.11.00, 0603.13.00, 0603.14.00, 0603.15.00, 0603.19.01, 0603.90.00, 0604.90.10, 0604.90.30, 0604.90.60
• 1209 to 1211: 1209.10.00, 1209.22.20, 1209.29.10, 1209.30.00, 1209.91.40, 1209.91.80, 1209.99.20, 1209.99.41, 1210.10.00, 1211.90.20, 1211.90.40, 1211.90.89, 1211.90.93

This is a partial view. The data read is capped at 500 rows, and the heading may carry more subheadings than are shown. The 30 rows read that have ended are not identified in the lines above, and the facts do not say which subheadings they are, so do not assume a line you import is still covered. Earlier versions of this article listed lines in chapters 57, 84, 89, 90 and 95; the current facts do not confirm them, so verify any such subheading against U.S. note 51(b)(3) in the current HTSUS.

How 9903.03.14 appears on an entry and how it stacks

Chapter 99 overlay mechanics

9903.03.14 does not replace the regular Chapter 1 to 97 classification. The entry shows two HTS lines: the standard subheading and 9903.03.14. CBP assesses the 50 percent additional duty on top of the general rate and any other duties that attach to the chapter 1 to 97 line.

Stacking with other duties

The 50 percent additional duty is cumulative with the normal rate and other applicable Chapter 99 duties. Check U.S. note 51 and any other applicable Chapter 99 notes for the full landed-duty burden. Use the duty calculator to model stacked duty scenarios.

Drawback treatment

The facts are silent on drawback eligibility for this additional duty. Confirm the treatment with your broker before relying on any drawback strategy.

What importers should do

1. Audit your Canadian-origin commodity list against U.S. note 51(b)(3). Compare every subheading for goods sourced from Canada with the current enumeration in the HTSUS. Pay particular attention to any lines in the groups listed above.
2. Drop any October 30, 2026 planning assumption. The current data shows no rows for this code with that start date. Where you built pricing or contract terms around it, revisit them against U.S. note 51(b)(3).
3. Verify entries filed on or after August 22, 2026. An affected entry that omits 9903.03.14 for a covered subheading understates duty. Correct it and notify your broker. Also check lines that have ended, since 30 of the rows read are no longer covered.
4. Model landed cost. Stack the 50 percent additional rate on all existing duties for each affected subheading with the duty calculator.
5. Monitor and document. Watch the Federal Register and CBP for scope or rate changes, and keep entry date records. See Customs Recordkeeping Requirements: The Five-Year Rule Explained for retention expectations.

Key references

• Federal Register (federalregister.gov): search for Proclamation 11048, 91 FR 46663 (FR doc 2026-14997), the authority for 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
• U.S. Customs and Border Protection (cbp.gov): CSMS messages and entry guidance
• 2026 tariff code overview: other active Chapter 99 codes