Daily Trade News · Customs & Tariff Operations
CBP Releases Canada Section 338 Filing Map
The September 15 product-scope changes now have entry instructions, a complete tariff list and a narrower route to the 0% exception.
September 12, 2026CBP has converted the September 8 presidential proclamations into operational filing guidance: 122 HTSUS classifications enter the Canada Section 338 lists, ten leave them, and the revised scope applies to entries from 12:01 a.m. Eastern Time on September 15.
CBP turns scope changes into entry instructions
CSMS #69851916, issued at 4:49 p.m. EDT on September 11, implements Proclamations 11064 and 11065 for entries of Canadian-origin goods. It is the first public CBP filing notice tied to the September 8 modifications covered in the prior report, and it supplies the complete tariff-classification list filers need for the September 15 transition.
The attached list marks 122 additional classifications now subject to heading 9903.03.12 or 9903.03.14. CBP says no classifications are being changed under 9903.03.13.
Primary source: CBP CSMS #69851916 (September 11, 2026), including its complete modified HTS list.
The revised Section 338 filing map
| Heading | September 15 treatment | Additional rate |
|---|---|---|
| 9903.03.12 | 122 additions are allocated between this heading and .14. Classifications 2208.30.60 and 2208.70.00 leave this heading. | 50% |
| 9903.03.13 | No product-classification changes. Goods otherwise subject to this heading are the only goods eligible to claim .15 when all terms are met. | 50% |
| 9903.03.14 | Receives part of the 122 additions. Eight classifications leave: 2501.00.00, 2523.29.00, 2940.00.60, 4803.00.40, 4818.90.00, 7801.10.00, 8537.10.91 and 9507.10.00. | 50% |
| 9903.03.15 | 0% provision. From September 15, eligibility is limited to goods otherwise subject to .13 and satisfying the provision's terms. | 0% |
| 9903.03.16 | 0% provision for qualifying Canadian civil aircraft, engines, parts, components, subassemblies and ground-flight simulators; military and unmanned aircraft are excluded. | 0% |
Because the 122 additions are identified by eight-digit HTSUS classification, importers should test the exact tariff number rather than infer coverage from a product description or a prior broker matrix. The complete attachment—not a summary category—is the controlling operational checklist in the bulletin.
Underlying authorities: alcoholic-beverage scope proclamation and motor-vehicle scope proclamation (September 8, 2026).
Chapter 98, FTZ, drawback and duty stacking
Goods entered properly under most Chapter 98 provisions do not bear the additional duties in 9903.03.12–9903.03.14. CBP identifies exceptions for Chapter 98 subchapter XXIII, subheadings 9802.00.40, 9802.00.50 and 9802.00.60, and heading 9802.00.80. For the specified 9802 provisions, the additional duty applies to the repair, alteration or processing value—or to the foreign value in the assembled article—as the provision requires.
Covered merchandise admitted to a U.S. foreign-trade zone after the action is generally limited to privileged foreign status unless it qualifies for domestic status. Upon entry for consumption, the applicable ad valorem treatment follows the relevant classification. CBP also confirms that the additional duties under 9903.03.12–9903.03.14 are eligible for drawback.
None of the Section 338 headings displaces otherwise applicable antidumping, countervailing or other duties, taxes, fees, exactions and charges. Filers should therefore calculate the Section 338 layer within the complete duty stack rather than treating it as a substitute for other trade remedies.
What importers and brokers should do now
- Load the complete CBP attachment. Compare every active Canadian-origin classification against the September 15 list, including variants that share a product name but not an eight-digit code.
- Remove the ten exclusions from automated Section 338 logic. Retain an audit record of the effective date so pre- and post-transition entries do not use the same routing.
- Constrain the 9903.03.15 exception. From September 15, allow it only when the merchandise is otherwise subject to 9903.03.13 and all substantive requirements are documented.
- Retest duty stacking and valuation. Include AD/CVD and other charges; separately validate Chapter 98 value calculations for repair, processing and foreign assembly entries.
- Review FTZ status and drawback flags. Use privileged foreign status where required and preserve documentation for any drawback claim tied to .12, .13 or .14.
- Escalate ACE errors quickly. CBP directs substantive Section 338 questions to its Trade Remedy Branch and filing errors to the filer’s client representative or the ACE Help Desk.
Concrete watchlist
- A new USITC HTS revision or modification source incorporating Proclamations 11064 and 11065; Revision 18 does not yet reflect them.
- Any corrected CBP attachment, revised count, programming note or ACE error advisory before the September 15 effective time.
- Clarification on edge cases for 9903.03.15 eligibility, Chapter 98 valuation or FTZ admission status.
Frequently asked questions
When do the revised lists apply?
To goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Time on September 15, 2026.
Did CBP change the 50% rate?
No. The additional rate under 9903.03.12, 9903.03.13 and 9903.03.14 remains 50%; the bulletin changes product scope and exception routing.
How many classifications changed?
CBP identifies 122 additions under .12 or .14 and ten removals—two from .12 and eight from .14. It reports no classification changes under .13.
Can 9903.03.15 still be claimed?
Yes, but from September 15 only goods otherwise subject to 9903.03.13 are eligible, and they still must satisfy the provision's substantive terms.
Are Section 338 duties eligible for drawback?
CBP says the additional duties imposed by 9903.03.12–9903.03.14 are eligible for drawback. Ordinary claim requirements and documentation still apply.
Primary-source record
- U.S. Customs and Border Protection, September 11, 2026: CSMS #69851916 and the attached complete modified HTS list, effective September 15.
- The White House, September 8, 2026: Proclamations 11064 and 11065 modifying the Canadian alcoholic-beverage and motor-vehicle product scopes.
- U.S. International Trade Commission, checked September 12, 2026: the HTS archive still lists Revision 18, dated September 2, as the latest revision and shows no newer modification source.
This publication is for general trade-compliance information and is not legal advice. Product coverage depends on the controlling HTSUS text, origin, entry date and transaction facts. Verify the current tariff schedule, CBP instructions, valuation method, special-program eligibility and complete duty stack before filing.