Chapter 99: Special provisions and temporary tariff measures
13 lines with US duties on Canadian goods and 3 with Canadian surtaxes on US goods in HS chapter 99 (special provisions and temporary tariff measures). Rates, effective dates and official sources.
US on Canadian goods (13)
| HS | Measure | Rate | Effective | Description | |
|---|---|---|---|---|---|
| 9903.01.10 | US on Canadian goods | 35% | August 1, 2025 | Except for products described in headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14 or 9903.01.15, articles the product of Canada, as provided for in U.S. note 2(j) to this subchapter | Official source |
| 9903.01.11 | US on Canadian goods | No additional duty | March 4, 2025 | Articles the product of Canada that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering, as provided for in U.S. note 2(k) to this subchapter | Official source |
| 9903.01.12 | US on Canadian goods | No additional duty | March 4, 2025 | Articles the product of Canada that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds | Official source |
| 9903.01.13 | US on Canadian goods | 10% | March 4, 2025 | Crude oil, natural gas, lease condensates, natural gas liquids, refined petroleum products, uranium, coal, biofuels, geothermal heat, the kinetic movement of flowing water, and critical minerals, as defined by 30 U.S.C. 1606(a)(3) | Official source |
| 9903.01.14 | US on Canadian goods | No additional duty | March 7, 2025 | USMCA exemption: Canadian goods entered free of duty as USMCA-originating under general note 11 are not subject to the additional duty of heading 9903.01.10. HTS shows 'No change' (no additional duty). Effective 12:01 a.m. EST, March 7, 2025 (CBP notice, FR 2025-03901). | Official source |
| 9903.01.15 | US on Canadian goods | 10% | March 7, 2025 | Potash that is a product of Canada, as provided for in U.S. note 2(I) to this subchapter | Official source |
| 9903.01.16 | US on Canadian goods | 40% | August 1, 2025 | Except for products described in 9903.01.11, 9903.01.12, and 9903.01.14, articles the product of Canada as provided for in subdivision (m) to note 2 to this subchapter and determined by CBP to have been transshipped to evade applicable duties | Official source |
| 9903.01.26 | US on Canadian goods | No additional duty | April 5, 2025 | Articles the product of Canada, as provided for in subdivision (v)(iv) of U.S. note 2 to this subchapter | Official source |
| 9903.03.12 | US on Canadian goods | 50% | August 22, 2026 | Articles the product of Canada as provided in subdivision (b)(1) of U.S. note 51 to this subchapter — Proclamation 11046 (alcoholic beverages) | Official source |
| 9903.03.13 | US on Canadian goods | 50% | August 22, 2026 | Articles the product of Canada as provided in subdivision (b)(2) of U.S. note 51 to this subchapter — Proclamation 11047 (dairy products) | Official source |
| 9903.03.14 | US on Canadian goods | 50% | August 22, 2026 | Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter — Proclamation 11048 (motor vehicles) | Official source |
| 9903.03.15 | US on Canadian goods | No additional duty | August 22, 2026 | Articles of aluminum, of steel or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; semiconductor articles; and patented pharmaceutical articles, as provided in subdivision (c) of U.S. note 51 to this subchapter | Official source |
| 9903.03.16 | US on Canadian goods | No additional duty | August 22, 2026 | Articles of civil aircraft (all aircraft other than military aircraft and unmanned aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components the product of Canada, as provided for in subdivision (d) of U.S. note 51 to this subchapter | Official source |
Canada on US goods (3)
| HS | Measure | Rate | Effective | Description | |
|---|---|---|---|---|---|
| 9966.00.00 | Canada on US goods | See note (Schedule 1–3 rate) | September 8, 2026 | Chapter 98/99 tariff item listed in Schedule 4 of SOR-2026-186. It has no surtax rate of its own: under paragraph 2(a), goods classified under this item remain subject to the surtax of the Schedule 1, 2 or 3 tariff item they would otherwise be classified under (15%, 25% or 50%). Chapter 98/99 items not in Schedule 4 are exempt. | Official source |
| 9971.00.00 | Canada on US goods | See note (Schedule 1–3 rate) | September 8, 2026 | Chapter 98/99 tariff item listed in Schedule 4 of SOR-2026-186. It has no surtax rate of its own: under paragraph 2(a), goods classified under this item remain subject to the surtax of the Schedule 1, 2 or 3 tariff item they would otherwise be classified under (15%, 25% or 50%). Chapter 98/99 items not in Schedule 4 are exempt. | Official source |
| 9989.00.00 | Canada on US goods | See note (Schedule 1–3 rate) | September 8, 2026 | Chapter 98/99 tariff item listed in Schedule 4 of SOR-2026-186. It has no surtax rate of its own: under paragraph 2(a), goods classified under this item remain subject to the surtax of the Schedule 1, 2 or 3 tariff item they would otherwise be classified under (15%, 25% or 50%). Chapter 98/99 items not in Schedule 4 are exempt. | Official source |
The chapter is the first two digits of the code. Always check your goods' classification and the official text before you file.