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US Tariffs on Special Import 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

The United States imports substantial quantities of special import provisions (us-specific) from Canada, with approximately $783B in total bilateral trade.

Following the Supreme Court's landmark February 20, 2026 decision striking down IEEPA tariffs, imports of special import provisions (us-specific) from Canada are now subject to a 10% tariff under Section 122 of the Trade Act of 1974, effective February 24, 2026.

This 10% rate has a built-in expiration: Section 122 limits presidential tariff authority to 150 days, meaning the tariff expires approximately July 24, 2026 without congressional renewal.

Special Import Provisions (US-specific) (HTS Chapter 99) 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 import provisions (us-specific). Importers should verify rules of origin requirements to take advantage of preferential rates.

Key products in HTS Chapter 99 imported from Canada include Section 232 steel/aluminum tariff items, Section 301 China tariff items, Section 201 safeguard items, Anti-dumping duty items, Countervailing duty items, and related items.

Common Products in Chapter 99

Section 232 steel/aluminum tariff itemsSection 301 China tariff itemsSection 201 safeguard itemsAnti-dumping duty itemsCountervailing duty items

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Frequently Asked Questions

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

As of March 2026, special import 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 import 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 import 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.