HS lookup
Canada on US goods / US on Canadian goods
| HS | Measure | Rate | Effective | Description | Official source |
|---|---|---|---|---|---|
| 9406.20.00 | Canada on US goods | 25% | — | Tariff item listed in SOR/2025-267 (steel derivative goods) (25% surtax, all origins; not applied to goods subject to SOR/2025-95 or SOR/2026-186; exceptions include goods for motor vehicle or aircraft manufacturing imported before July 1, 2027) (unofficial version; official text on the linked page) | SOR/2025-267† |
† Canadian lines drawn from the surtax orders (unofficial version). The official text is published in the Canada Gazette, Part II, and on Justice Laws. SOR/2025-267 (Steel Derivative Goods Surtax Order): in force 2025-12-26, last amended 2026-09-08.
US base rates (HTSUS)
US tariff rates before any additional duty: the General (MFN) rate and the CUSMA rate for qualifying goods (programs S and S+ in the Special column).
| HTS | Description | General rate | CUSMA (S/S+) | Unit | Official text |
|---|---|---|---|---|---|
| 9406.20.00.00 | Modular building units, of steel | 2.9% | Free (S) | No., m2 | USITC text 9406.20.00.00 |
Indicative, not official. CUSMA eligibility depends on the rules of origin and a certification of origin. Specific or compound rates (¢/kg, "+") depend on quantity. Chapter 99 additional duties apply on top of the base rate and are shown separately. Always check the official USITC text before you file.
Source: U.S. International Trade Commission (USITC), HTSUS, Revision 21 (2026), in effect since October 9, 2026. U.S. Government work, public domain (17 U.S.C. § 105). Imported October 18, 2026.
Chapter 99 additional duties on goods of Canada
These USITC headings can apply on top of the regular HTS rate when the goods are a product of Canada. Exceptions (donations, informational materials, USMCA, energy, potash, transshipment) are separate headings. Read the official note before you file.
| HS | Measure | Rate | Effective | Description | Official source |
|---|---|---|---|---|---|
| 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 |
Live USITC HTS rows for this search
| HTS | General | Description | Official source |
|---|---|---|---|
| 9406.20.00.00 | 2.9% | Modular building units, of steel | USITC |