Free tool · Section 338 · Section 301 · Rates checked 27 October 2026
Canada duty switch calculator.
Since 22 August 2026, a long list of Canadian-made goods carries an extra 50% US duty under Section 338, and USMCA does not exempt them. Search your product or HTS code across all Section 338 lines, enter what you import in a year, and see the estimated duty on Canadian origin next to Taiwan and Vietnam.
Duty only. Unit price, tooling, freight, lead time and minimums are not in these numbers, and they decide whether a switch makes sense. Rates are from the sources listed below, checked 27 October 2026; Section 338 scope changes take effect 30 October 2026 and the action is being challenged at the Court of International Trade.
How the estimate is built
Three origins, three stacks.
US duty is set by the legal country of origin, where the product was last substantially transformed, not by the port it ships from. The same part made in three places stacks three different ways.
- CanadaMFN rate (zero if the goods qualify for USMCA), plus the July 2026 Section 301 rate of 10% (also cleared by USMCA), plus 50% under Section 338 on listed goods, which USMCA does not clear.
- TaiwanA combined 10% for MFN plus Section 301, net of MFN: where the line’s MFN rate is already 10% or more, nothing is added. Taiwan and the EU share this lowest tier.
- VietnamMFN rate plus a flat 12.5% under Section 301, the rate for the 38 economies outside the lower tiers, China included.
Not included: Section 232 duties on steel, aluminum and copper content (on most Section 338 lines these add on top, so check metal goods SKU by SKU), antidumping and countervailing duties, the merchandise processing fee and harbor maintenance fee, and any exclusion your goods may have.
Rates and sources
Every number, and where it comes from.
| Measure | Rate used | Source |
|---|---|---|
| Section 338, Canada (listed goods) | +50%, from 22 Aug 2026; USMCA does not exempt | White House fact sheet; Sandler, Travis & Rosenberg |
| Section 301 (forced labor), Canada | +10%, USMCA goods exempt | Holland & Knight, July 2026 |
| Section 301, Taiwan | Combined 10% net of MFN | Presidential action, 23 Jul 2026 |
| Section 301, Vietnam | +12.5% | EY Tax News |
| MFN presets | HTSUS general rate per line | USITC Harmonized Tariff Schedule, checked 27 Oct 2026 |
| Section 338 HTS list | Which lines are covered | CBP Section 338 HTS list; GHY (updated 23 Oct) |
Questions
What importers ask about the Canada duty.
What is the Section 338 tariff on Canada?
An additional 50% ad valorem duty on listed Canadian-origin goods, effective 22 August 2026, imposed by presidential proclamations under Section 338 of the Tariff Act of 1930. The annexes reach well past the headline products (alcohol, dairy, motor vehicles) into luggage and cases, dog leashes and collars, hand tools, safety headgear, glassware, paper packaging and more. Entries are reported under HTS 9903.03.12 to 9903.03.16.
Does USMCA exempt goods from the Section 338 duty?
No. USMCA origin removes the normal MFN duty and the July 2026 Section 301 duty for qualifying goods, but the Section 338 duty applies to listed Canadian goods whether or not they qualify for USMCA. That is why importers who paid nothing before now face 50%.
What does Taiwan pay under the July 2026 Section 301 action?
Taiwan and the EU are in the lowest tier: a combined MFN plus Section 301 rate of 10%, net of MFN. Where a line's normal MFN rate is already 10% or more, the Section 301 add-on is zero. Vietnam and China pay a flat 12.5% on top of MFN.
Can I avoid the duty by shipping through another country?
No. Duty follows the legal country of origin, where the goods were last substantially transformed (19 CFR 134.1), not the port they ship from. Re-labeling or transshipping does not change origin and creates penalty exposure. Changing origin means actually making the product somewhere else.
How accurate is this calculator?
It is an estimate for planning, not customs advice. It uses the MFN rate you enter (filled from the HTSUS general rate for the line you pick, checked 27 October 2026) and the published Section 338 and Section 301 rates. Your real rate depends on classification, valuation, exclusions, Section 232 metal content and scope changes. Confirm with a licensed customs broker or a CBP binding ruling.
Do steel and aluminum goods also pay Section 232?
Often, yes. Goods with steel, aluminum or copper content can owe Section 232 duty, and on most Section 338 lines the two duties add together. The calculator flags lines where Section 232 is likely; check each SKU with your broker before relying on the figure.
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Related
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