2026 Chapter 99 tariff codes

Section 338: duties on Canadian products Effective August 19, 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.

Carve-outs: energy products, potash, goods already subject to Section 232 duties, fish, and critical minerals are excluded from the Section 338 action.

CBP implementing guidance (CSMS) had not been issued as of the last-verified date; the proclamation annexes 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.

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.

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.

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.

Section 301: forced labor duties Proposed, not in force

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. The proposed action would impose additional duties of 10% (for economies that maintain a forced labor import prohibition, have committed to one through an Agreement on Reciprocal Trade, or maintain a partial regime) or 12.5% (all others) on virtually all imports from the investigated economies, which together account for more than 99% of U.S. import volume. A textile mechanism would let a defined volume of apparel and textile imports enter at a reduced rate tied to purchases of U.S.-produced cotton and man-made fiber inputs.

Written comments closed July 6, 2026 (docket USTR-2026-0266) and public hearings ran July 7-9, 2026. USTR has not finalized the action, and no implementing Chapter 99 subheadings have been published. When the final annexes appear in the Federal Register, this page will list them.