CBP guidance states that, following the temporary suspension through August 22, 2026, Section 338 additional duties apply to certain Canadian goods entered on or after August 22, 2026.
CBP CSMS · Final action
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
Section 338 of the Tariff Act of 1930 is a legal authority that can support additional duties on imports from countries whose trade practices are found to disadvantage U.S. commerce. A Section 338 measure is generally country-specific and applies only to the goods, origin countries, and entry circumstances identified in the official measure or CBP guidance.
For an importer, these are additional duties separate from the product’s ordinary customs duty. The key professional terms to understand are country of origin, tariff classification or HTSUS subheading, entry date, scope, exclusions, and duty stacking. Whether the measure applies usually depends on how the product is classified, where it originates, when it is entered for consumption, and whether another trade remedy or exemption also applies.
What to check
- Confirm the product’s correct HTSUS classification; do not rely only on a supplier’s description or tariff code.
- Verify the product’s customs country of origin, including whether processing or assembly changed its origin.
- Check the official measure and current CBP guidance for the covered tariff provisions, entry-date rule, exclusions, and any applicable exceptions.
- Review whether Section 338 duties may be assessed in addition to ordinary duty or other trade measures, and confirm how they should be reported on the entry.
- Keep product specifications, origin records, classification support, invoices, and entry documents so a customs broker or compliance professional can verify the treatment.
Legal basis
Section 338; Presidential Proclamations 11046, 11047, and 11048; Proc. 11056
Affected HTS entries
No explicit linked HTS code list is available in this snapshot record.