Public reference
2026 Chapter 99 tariff codes
The Chapter 99 subheadings in force under the 2026 tariff actions: the Section 338 duties on Canadian products, the Section 232 tariffs on semiconductors, softwood lumber and wood products, steel, aluminum and copper derivatives, patented pharmaceuticals, and unmanned aircraft systems, the Section 201 safeguard on quartz surface products, and the Section 301 forced labor duties in force since July 24, 2026. Rates and citations follow the Harmonized Tariff Schedule and the implementing proclamations.
Last updated: October 3, 2026. Looking for the invalidated IEEPA headings? See the IEEPA code reference.
Section 338: duties on Canadian products Effective August 22, 2026
Three proclamations signed on July 20, 2026 invoke Section 338 of the Tariff Act of 1930 to impose an additional 50% ad valorem duty on listed products of Canada. Coverage is defined by 8-digit HTSUS subheadings enumerated in new U.S. Note 51 to Subchapter III of Chapter 99. USMCA qualification does not shield a listed good, and the duty stacks on top of ordinary duties, other trade-remedy duties, and AD/CVD.
Two proclamations of September 8, 2026 changed the product lists for the alcohol and motor vehicle actions for entries on or after September 15, 2026, and narrowed the Section 232 exception: since that date heading 9903.03.15 relieves only the dairy heading, so the alcohol and motor vehicle duties apply on top of Section 232 duties on the same article. CBP's filing guidance is CSMS # 69851916.
Import bans since September 29, 2026. Three further proclamations exclude a listed set of Canadian products from importation for entries on or after 12:01 a.m. ET on September 29, 2026: beer, wine, spirits and liqueurs (many only when packaged in bottles, cans, kegs or similar containers), certain whey, sugar syrup and molasses lines, non-alcoholic beer, and motorcycles over 800 cc. Goods imported but not entered before that date remain at the 50% duty.
Energy products, potash, fish, and critical minerals are not on the Section 338 lists.
| HTS heading | Coverage | Additional rate | Effective |
|---|---|---|---|
| 9903.03.12 | The alcohol action: beer, wine, spirits, and bitters of Canada and, since September 15, 2026, certain cheeses, hides, furskins, and boats, as enumerated in U.S. Note 51. | +50% | Aug 22, 2026 |
| 9903.03.13 | Dairy products of Canada: milk, cream, butter, whey and other milk derivatives, plus molasses and hops, as enumerated in U.S. Note 51 (the dairy action). | +50% | Aug 22, 2026 |
| 9903.03.14 | The "motor vehicles" action annex: honey, plants, wood, lumber and plywood, textiles and certain apparel, tools, consumer goods, furniture, and sporting goods of Canada and, since September 15, 2026, steel structures, aluminum profiles and tubes, base metal hardware, seating, golf carts, and small cars, as enumerated in U.S. Note 51. | +50% | Aug 22, 2026 |
| 9903.03.15 | Exception for articles subject to the Section 232 actions listed in U.S. Note 51(c). Since September 15, 2026 it applies to the dairy heading only. | No change | Aug 22, 2026 |
| 9903.03.16 | Exception for civil aircraft articles that meet General Note 6, U.S. Note 51(d). Claimed by the filer. | No change | Aug 22, 2026 |
The effective date moved from August 19 to August 22, 2026 under Proclamation 11056. The proclamation annexes and U.S. Note 51 are the authoritative subheading lists.
Section 232: semiconductors (9903.79)
The Section 232 semiconductor action imposes an additional 25% duty on covered semiconductor articles under U.S. Note 39 to Subchapter III of Chapter 99, with no-additional-duty treatment for defined end uses: U.S. data centers, repair and replacement, research and development, startups, consumer electronics, civil industrial applications, and the public sector.
| HTS heading | Coverage | Rate |
|---|---|---|
| 9903.79.01 | Semiconductor articles provided for in subdivisions (a) and (b) of U.S. Note 39. | +25% |
| 9903.79.02 | Articles provided for in subdivision (c) of U.S. Note 39 (excluded articles). | No change |
| 9903.79.03 | Semiconductor articles for use in U.S. data centers, as defined in subdivision (d) of U.S. Note 39. | No change |
| 9903.79.04 | Semiconductor articles for repairs or replacement in the United States. | No change |
| 9903.79.05 | Semiconductor articles for research and development in the United States. | No change |
| 9903.79.06 | Semiconductor articles for use by startups in the United States. | No change |
| 9903.79.07 | Semiconductor articles for non-data-center consumer electronics applications. | No change |
| 9903.79.08 | Semiconductor articles for non-data-center civil industrial applications. | No change |
| 9903.79.09 | Semiconductor articles for United States public sector applications. | No change |
Section 232: softwood timber, lumber and wood products (9903.76)
The Section 232 wood action, implemented under U.S. Note 37, covers softwood timber and lumber at an additional 10%, and upholstered wooden furniture and kitchen cabinets and vanities at an additional 25%. Country arms set 10% for the United Kingdom and a 15% total rate for Japan, the European Union, South Korea, and Taiwan.
| HTS heading | Coverage | Rate |
|---|---|---|
| 9903.76.01 | Softwood timber and lumber products, U.S. Note 37(b). | +10% |
| 9903.76.02 | Upholstered wooden furniture products, U.S. Note 37(d). | +25% |
| 9903.76.03 | Completed kitchen cabinets and vanities and their parts, U.S. Note 37(f). | +25% |
| 9903.76.04 | Articles provided for in U.S. Note 37(g) (excluded articles). | No change |
| 9903.76.20 | Wood products of the United Kingdom, U.S. Note 37(d) and (f). | +10% |
| 9903.76.21 | Wood products of Japan, U.S. Note 37(d) and (f). | 15% total |
| 9903.76.22 | Wood products of the European Union, U.S. Note 37(d) and (f). | 15% total |
| 9903.76.23 | Wood products of South Korea, U.S. Note 37(d) and (f). | 15% total |
| 9903.76.24 | Wood products of Taiwan, U.S. Note 37(d) and (f). | 15% total |
The rates on upholstered wooden furniture (9903.76.02) and kitchen cabinets and vanities (9903.76.03) are scheduled to step up on January 1, 2027.
Section 232: steel, aluminum and copper, including derivatives (9903.82)
The consolidated metals family under U.S. Note 16 covers articles of steel, aluminum, and copper and their derivative articles. The main arm imposes an additional 50%; listed derivative classes pay 25% or 10%; the United Kingdom holds a 25% arm with a 15% derivative tier; and Russian-origin articles carry dedicated headings. Content-based tiers apply where the metal is a minority of the article's value.
| HTS heading | Coverage | Rate |
|---|---|---|
| 9903.82.01 | Articles under U.S. Note 16(c) containing no aluminum, steel, or copper. | No change |
| 9903.82.02 | Articles of aluminum, steel or copper and derivative articles (main arm), U.S. Note 16. | +50% |
| 9903.82.03 | Articles outside chapters 72-74/76 where the metal weight is under 15% of the article. | No change |
| 9903.82.04 | Aluminum or steel articles and derivatives, product of the United Kingdom. | +25% |
| 9903.82.05 | Derivative aluminum or steel articles, product of the United Kingdom, Note 16(c)(vi)-(vii), (d). | +15% |
| 9903.82.06 | Articles of copper and derivative aluminum and steel articles (10% class). | +10% |
| 9903.82.07 | Derivative articles with a column-1 rate below the threshold (10% tier). | 10% |
| 9903.82.08 | Derivative articles at or above the column-1 threshold (companion to .07). | No change |
| 9903.82.09 | Articles of copper and derivative aluminum and steel articles (25% class). | +25% |
| 9903.82.10 | Derivative articles with a column-1 rate below the threshold (15% tier). | 15% |
| 9903.82.11 | Derivative articles at or above the column-1 threshold (companion to .10). | No change |
| 9903.82.12 | Derivative aluminum and steel articles of countries identified in U.S. Note 16. | +25% |
| 9903.82.13 | Motorcycle parts, U.S. Note 16(g). | No change |
| 9903.82.14 | Steel or copper articles and derivative steel, product of the Russian Federation. | +50% |
| 9903.82.15 | Copper articles and derivative steel of the Russian Federation (10% class). | +10% |
| 9903.82.16 | Copper articles and derivative steel of the Russian Federation (25% class). | +25% |
| 9903.82.17 | Derivative steel articles of the Russian Federation, U.S. Note 16(c)(x). | +25% |
| 9903.82.18 | Certain articles of steel, U.S. Note 16(c)(iii) and (h). | No change |
| 9903.82.19 | Certain articles of aluminum, U.S. Note 16(c)(i) and (i). | No change |
| 9903.82.20 | Derivative steel articles, U.S. Note 16(j). | +25% |
| 9903.82.21 | Derivative steel articles, U.S. Note 16(j) (companion, no additional duty). | No change |
| 9903.82.22 | Derivative steel articles of Argentina, Ecuador, El Salvador, Guatemala, Japan, South Korea, Liechtenstein, Switzerland and listed partners. | 15% |
| 9903.82.23 | Copper and derivative articles with a column-1 rate below the threshold (10% tier). | 10% |
| 9903.82.24 | Copper and derivative articles at or above the threshold (companion to .23). | No change |
| 9903.82.25 | Copper and derivative articles with a column-1 rate below the threshold (15% tier). | 15% |
| 9903.82.26 | Copper and derivative articles at or above the threshold (companion to .25). | No change |
| 9903.85.67 | Aluminum articles that are the product of the Russian Federation or contain aluminum smelted or cast there. | +200% |
| 9903.85.68 | Derivative aluminum articles that are the product of the Russian Federation or contain aluminum smelted or cast there. | +200% |
Exception chains between headings (for example 9903.82.02 vs 9903.82.14 and the 9903.85 aluminum headings) follow the HTS text; the table shows each heading's own rate. Headings 9903.82.07, .08, .10 to .12 and .20 to .26 run through December 31, 2027.
Section 232: patented pharmaceuticals (9903.04.60 to 9903.04.70)
Proclamation 11020 imposes Section 232 duties on patented pharmaceutical articles and their ingredients under U.S. Note 40 to Subchapter III of Chapter 99 (CBP guidance: CSMS # 69395344). The duties took effect on July 31, 2026 for the companies named in the proclamation and on September 29, 2026 for all other importers. Country arms cap the total rate at 15% for Japan, the European Union, South Korea, Switzerland, and Liechtenstein; generic drugs and several defined uses carry no additional duty.
| HTS heading | Coverage | Rate |
|---|---|---|
| 9903.04.60 | Patented pharmaceutical articles, U.S. Note 40(c) and (d) (main arm). | 100% total |
| 9903.04.61 | Patented pharmaceutical articles entered before September 29, 2026, U.S. Note 40(c) and (e). No longer available for new entries. | No change |
| 9903.04.62 | Patented pharmaceutical articles of Japan, the European Union, South Korea, Switzerland, or Liechtenstein. | 15% total |
| 9903.04.63 | Patented pharmaceutical articles of the United Kingdom. | No change |
| 9903.04.64 | Patented pharmaceutical articles under a qualifying onshoring plan. | +20% |
| 9903.04.65 | Articles under a qualifying onshoring plan and a most-favored-nation pricing agreement. | No change |
| 9903.04.66 | Drugs and pharmaceutical articles for the specific uses in U.S. Note 40(h)(iii). | No change |
| 9903.04.67 | Generic pharmaceutical articles. | No change |
| 9903.04.68 | Dosage-form products whose active pharmaceutical ingredient is a product of the United States. | No change |
| 9903.04.69 | Articles provided for in U.S. Note 40(i) (not pharmaceutical articles). | No change |
| 9903.04.70 | Articles solely for clinical trials, research and development, or other non-commercial use. | No change |
Section 232: unmanned aircraft systems (9903.08.20 to 9903.08.26) Effective September 3, 2026
Proclamation 11055 imposes Section 232 duties on unmanned aircraft systems, docking stations, and their critical components under U.S. Note 43 to Subchapter III of Chapter 99, for entries on or after 12:01 a.m. ET on September 3, 2026. The duty stacks on free trade agreement rates, AD/CVD, and other Section 232 actions. The country arms require an importer certification.
| HTS heading | Coverage | Rate |
|---|---|---|
| 9903.08.20 | Listed articles not for use in or with unmanned aircraft, docking stations, or their parts. | No change |
| 9903.08.21 | Unmanned aircraft over 25 kg or with thermal imaging, docking stations, and critical components, U.S. Note 43(c)(1) to (c)(3). | +100% |
| 9903.08.22 | Unmanned aircraft of 25 kg or less without thermal imaging, U.S. Note 43(c)(4). | +25% |
| 9903.08.23 | Certified products of the United Kingdom, U.S. Note 43(d). | +10% |
| 9903.08.24 | Certified products of Japan, Liechtenstein, South Korea, Switzerland, Taiwan, or the European Union, U.S. Note 43(d). | 15% total |
| 9903.08.25 | Articles imported for companies under an onshoring plan approved by the Department of Homeland Security or the Department of War. Ends February 9, 2027. | No change |
| 9903.08.26 | Articles imported under an onshoring plan approved by the Secretary of Commerce. | No change |
Section 201: quartz surface products (9903.45.30 and 9903.45.31) Effective August 15, 2026
Proclamation 11051 imposes a Section 201 safeguard on quartz surface products under U.S. Note 41 to Subchapter III of Chapter 99, in the form of a tariff-rate quota running from August 15, 2026 through August 14, 2030. Countries exempt under U.S. Note 41(c) are outside the measure.
| HTS heading | Coverage | Rate |
|---|---|---|
| 9903.45.30 | Quartz surface products entered within the quota quantity of U.S. Note 41(d). | +25% |
| 9903.45.31 | Quartz surface products entered above the quota quantity. | +50% |
Scheduled next: Proclamation 11052 sets a Section 232 duty of 15% and a minimum import price on polysilicon from December 4, 2026. Its headings will be added here when they take effect.
Section 301: forced labor duties In force since July 24, 2026
On June 2, 2026, USTR published determinations in 60 Section 301 investigations concerning the failure of trading partners to prohibit the importation of goods produced with forced labor. USTR’s final action of July 23, 2026 imposes additional ad valorem duties on products of all 60 investigated economies for entries on or after 12:01 a.m. ET on July 24, 2026, under new U.S. Note 52 to Subchapter III of Chapter 99 (CBP guidance: CSMS # 69326983). The additional duty is 10% for 17 economies, among them Canada, Mexico, India, and the United Kingdom, and 12.5% for 38, among them China, Brazil, Vietnam, and Hong Kong. For five more (the European Union and Taiwan at 10%; Japan, South Korea, and Switzerland at 12.5%) the additional duty is only the amount that brings the column 1 rate up to that level.
The country headings run from 9903.05.20 through 9903.05.84, and the exemption headings from 9903.05.85 through 9903.06.21. The same 9903.05 block opens with the separate Section 301 action on Brazil (9903.05.01 through 9903.05.09). The forced labor duties took over from the temporary Section 122 surcharge, which expired the same day. The per-country headings are not tabulated on this page; the tariff calculator returns the heading and rate for a given HTS code, origin, and entry date.
Questions
What are the Section 338 tariffs on Canada?
Three proclamations signed July 20, 2026 impose a 50% ad valorem duty on listed Canadian products, effective August 22, 2026, under HTS headings 9903.03.12, 9903.03.13, and 9903.03.14 and U.S. Note 51 to Subchapter III of Chapter 99. USMCA qualification does not exempt a listed good, and the duty stacks on top of other duties including AD/CVD. Proclamations of September 8, 2026 changed the product lists from September 15, 2026 and limited the Section 232 exception (9903.03.15) to the dairy heading, so the alcohol and motor vehicle headings now apply on top of Section 232 duties. Since September 29, 2026 a listed set of Canadian products, including packaged beer, wine and spirits, certain whey and sugar products, and motorcycles over 800 cc, is excluded from importation altogether. Energy products, potash, fish, and critical minerals are not on the lists.
What is HTS 9903.03.12?
9903.03.12 is the Section 338 heading for the alcohol action on Canadian-origin products, at an additional 50% duty, effective August 22, 2026. Coverage is the list of HTSUS subheadings in U.S. Note 51: beer, wine, spirits, and bitters, and, since September 15, 2026, certain cheeses, hides, furskins, and boats. Since September 29, 2026 many of the listed alcoholic beverages are excluded from importation when packaged for direct consumption.
Are the Section 301 forced labor tariffs in effect?
Yes. Since 12:01 a.m. ET on July 24, 2026, additional duties of 10% or 12.5% apply to products of 60 economies under U.S. Note 52 to Subchapter III of Chapter 99 (country headings 9903.05.20 through 9903.05.84; CBP guidance in CSMS # 69326983). For the European Union, Taiwan, Japan, South Korea, and Switzerland the additional duty is only the amount that brings the column 1 rate up to the 10% or 12.5% level.
What rate do semiconductor imports pay under Section 232?
Heading 9903.79.01 imposes an additional 25% duty on covered semiconductor articles under U.S. Note 39. Headings 9903.79.03 through 9903.79.09 provide no-additional-duty treatment for defined end uses including U.S. data centers, repairs, research and development, startups, consumer electronics, civil industrial, and public sector applications.
What is the Section 232 tariff on softwood lumber and wood products?
Heading 9903.76.01 adds 10% on softwood timber and lumber. Headings 9903.76.02 and 9903.76.03 add 25% on upholstered wooden furniture and on kitchen cabinets and vanities. Country arms set 10% for the United Kingdom (9903.76.20) and a 15% total rate for Japan, the European Union, South Korea, and Taiwan (9903.76.21 to 9903.76.24), all under U.S. Note 37.
Which heading covers steel and aluminum derivative products in 2026?
The consolidated 9903.82 family covers steel, aluminum, and copper articles and their derivatives under U.S. Note 16. The main arm 9903.82.02 imposes an additional 50%; 9903.82.09 sets 25% for listed derivative classes; 9903.82.06 sets 10%; the United Kingdom pays 25% (9903.82.04) or 15% on derivatives (9903.82.05); and Russian-origin articles carry their own headings (9903.82.14 to 9903.82.17).
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