Heading 9903

9903.01.16

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

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Duty rates

General
The duty provided in the applicable subheading + 40%
The base rate for goods from most countries.
Special
The duty provided in the applicable subheading
Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
Column 2
The duty provided in the applicable subheading
The higher rate for the few countries without normal trade relations with the United States.

Base columns of the 2026 HTS Revision 22, in force from Oct. 30, 2026 (official source).

The U.S. notes it refers to

As the 2026 HTS Revision 22 writes them (official notes); each code opens its page. Whether this heading applies to goods depends on the origin, the date and the product: the calculator says it.

U.S. note 2(j)

(j) For the purposes of heading 9903.01.10, products of Canada, other than products described in headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, 9903.01.15, 9903.01.16, 9903.76.01, 9903.76.02 and 9903.76.03 and other than products for personal use included in accompanied baggage of persons arriving in the United States, shall be subject to an additional 35% ad valorem rate of duty. For the purposes of heading 9903.01.13, the covered products of Canada shall be subject to an additional 10% ad valorem rate of duty. Notwithstanding U.S. note 1 to this subchapter, all products of Canada that are subject to the additional ad valorem rate of duty imposed by headings 9903.01.10 and 9903.01.13 shall also be subject to the general rates of duty imposed on products of Canada entered under subheadings in chapters 1 to 97 of the tariff schedule. The additional duties imposed by headings 9903.01.10 and 9903.01.13 that apply to products of Canada include both goods of Canada under the rules set forth in part 102, title 19 of the Code of Federal Regulations, as applicable, as well as goods for which Canada was the last country of substantial transformation prior to importation into the United States. Products of Canada that are eligible for special tariff treatment under general note 3(c)(i) to the tariff schedule, or that are eligible for temporary duty exemptions or reductions under subchapter II to chapter 99, shall be subject tothe additional ad valorem rate of duty imposed by headings 9903.01.10 and 9903.01.13. The additional duties imposed by headings 9903.01.10 and 9903.01.13 shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of U.S. Customs and Border Protection ("CBP"), and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed (in Canada), as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad (in Canada), less the cost or value of such products of the United States, as described. Products of Canada that are provided for in headings 9903.01.10 or 9903.01.13 shall continue to be subject to antidumping, countervailing, or other duties, taxes, fees, exactions and charges that apply to such products, as well as to the additional ad valorem rate of duty imposed by headings 9903.01.10 and 9903.01.13.

U.S. note 2(m)

(m) For the purposes of heading 9903.01.16, products of Canada that do not qualify as originating under the United States-Canada-Mexico Free Trade Agreement (USMCA) and are determined by U.S. Customs and Border Protection (“CBP”) to have been transshipped to evade applicable duties provided for by headings 9903.01.10, 9903.01.13, or 9903.01.15 shall be subject to an additional 40% ad valorem rate of duty in lieu of the additional rate of duty provided for in headings 9903.01.10, 9903.01.13, or 9903.01.15. Heading 9903.01.16 does not apply to products described in headings 9903.01.11, 9903.01.12, 9903.01.14, 9903.76.01, 9903.76.02 and 9903.76.03, or products for personal use included in accompanied baggage of persons arriving in the United States. Notwithstanding U.S. note 1 to this subchapter, all products of Canada that are subject to the additional ad valorem rate of duty imposed by heading 9903.01.16 shall also be subject to the general rates of duty imposed on products of Canada entered under subheadings in chapters 1 to 97 of the tariff schedule. The additional duties imposed by heading 9903.01.16 apply to products of Canada including both goods of Canada under the rules set forth in part 102, title 19 of the Code of Federal Regulations, as applicable, as well as goods for which Canada was the last country of substantial transformation prior to importation into the United States. Products of Canada that are eligible for temporary duty exemptions or reductions under subchapter II to chapter 99, shall be subject to the additional ad valorem rate of duty imposed by heading 9903.01.16. The additional duties imposed by heading 9903.01.16 shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of CBP, and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed (in Canada), as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad (in Canada), less the cost or value of such products of the United States, as described. Products of Canada that are provided for in heading 9903.01.16 shall continue to be subject to antidumping, countervailing, or other duties, taxes, fees, exactions and charges that apply to such products.

History in the official tariff

In the tariff since the 2025 HTS Revision 17, in force from August 1, 2025.

Its description and rates have not changed since.

Official notices

Actions of the President, the USTR or U.S. Customs and Border Protection (CBP) that name this code.

In the tariff

  1. 9903.01.16Except 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 dutiesThe duty provided in the applicable subheading + 40%