🇨🇦

US Tariffs on Special Classification Provisions (US-specific) from Canada — 10% (2026)

Tariff Rate Breakdown

10%

Section 122 Base

10%

Total Effective Rate

USMCA — qualifying goods may enter duty-free

Canada is a significant source of special classification provisions (us-specific) imports into the United States, with approximately $783B in total bilateral trade.

As of March 2026, special classification provisions (us-specific) imports from Canada face a base tariff rate of 10% under Section 122 of the Trade Act of 1974. This rate replaced the previous IEEPA reciprocal tariff following the Supreme Court's 6-3 ruling in V.O.S. Selections Inc. v. United States on February 20, 2026.

Under the Trade Act of 1974, Section 122 tariffs are limited to 150 days. The current 10% rate expires around July 24, 2026. Congressional action would be required to extend these tariffs beyond that date.

Special Classification Provisions (US-specific) (HTS Chapter 98) generally enter duty-free at the MFN level, with the Section 122 tariff as the primary duty. No additional Section 232 or Section 301 surcharges apply to most products in this category from Canada.

Canada is party to the USMCA, which may provide preferential or duty-free access for qualifying special classification provisions (us-specific). Importers should verify rules of origin requirements to take advantage of preferential rates.

Key products in HTS Chapter 98 imported from Canada include Returned US goods, Personal exemptions, Government imports, Religious articles, Samples, and Gifts.

Common Products in Chapter 98

Returned US goodsPersonal exemptionsGovernment importsReligious articlesSamplesGifts

Calculate Your Import Duty

Use our tariff calculator to estimate the exact duty on your special classification provisions (us-specific) imports from Canada.

Open Tariff Calculator

Frequently Asked Questions

What is the current tariff rate on special classification provisions (us-specific) from Canada?

As of March 2026, special classification provisions (us-specific) from Canada face a base tariff of 10% under Section 122. The effective rate can be up to 10%.

Will the tariff on special classification provisions (us-specific) from Canada change?

The Section 122 tariff of 10% expires approximately July 24, 2026, unless Congress extends it. Monitor legislative developments for updates.

How did the Supreme Court ruling affect special classification provisions (us-specific) imports from Canada?

The Supreme Court's February 20, 2026 ruling struck down IEEPA reciprocal tariffs as exceeding presidential authority. The president signed a replacement 10% tariff under Section 122 the same day, effective February 24. Qualifying goods under USMCA may still enter duty-free.