Three lists, two dates, and a stacking rule that flips tomorrow. Pick the Canadian product, the entered value and the day you will enter or withdraw it, and see the Section 338 duty, whether Section 232 stacks on top, whether the goods can enter at all after September 29 — and what bonding on arrival is actually worth.
Published in the Federal Register today. Proclamation 11065 (91 FR 58339) and the companion exclusion proclamations appeared in the September 14 Federal Register. The new 50% lists and the Section 232 stacking rule apply to goods entered for consumption or withdrawn from warehouse on or after 12:01 a.m. ET September 15; the import bans apply to goods imported on or after 12:01 a.m. ET September 29. Anything on the removed list that is sitting in bond today should not be withdrawn until tomorrow.
Duty on goods withdrawn from a bonded warehouse is assessed at the rate on the withdrawal date, so bonding never lowers the bill on what you sell in the U.S. after the 15th — $153,000 on the 100% you withdraw for consumption. What it does is keep the export option open: enter a re-export share above to see what the T&E option is worth.
Estimates only. Section 338 product coverage is defined by the HTS annexes to Proclamations 11048 and 11065 (91 FR 58339, Sept 14 2026) and the September 29 exclusion proclamations; classification at the 10-digit level governs. Section 301 tier duties, AD/CVD, MPF and HMF are not included. Confirm with a licensed customs broker before filing.
Proclamation 11048's duty on Canadian dairy, alcoholic beverages and motor vehicles took effect after a three-day suspension lapsed. Section 338 did not apply to goods already under Section 232.
Aluminum profiles, steel structures, furniture, lamps, cheese, hides, golf carts, motorboats and printing paper join the 50% list. Bulk whisky, salt, Portland cement, refined lead, switchgear and tissue stock leave it. Section 338 now applies in addition to Section 232.
Packaged beer, wine and spirits; whey products and molasses; non-alcoholic beer; and motorcycles over 800 cc are excluded from importation. Goods imported before the 29th but not yet entered stay at 50%.
The rate that applies is the one in force on the day goods are entered for consumption or withdrawn from a bonded warehouse for consumption — not the day they crossed the border (19 U.S.C. 1557). That single rule produces three different plays depending on the list. List 2 goods (added September 15) are cheapest entered today; from tomorrow the only thing bonding buys is the option to export them under a T&E at zero duty if the U.S. sale collapses at the new landed cost. List 3 goods (removed September 15) should sit in bond through tonight and be withdrawn on or after the 15th at no Section 338 duty. List 1 goods (banned September 29) turn a bonded warehouse into the only lawful supply: product that is in the country by the 28th can be withdrawn at 50% against orders for up to five years, while product arriving on the 29th is refused.
The calculator does not include the Section 301 tier duty (Canada is in the 10% tier for most goods outside Section 232), antidumping or countervailing duty, MPF or HMF. Use the tariff stacking calculator for the full stack and the duty deferral calculator for the carrying-cost side of a bonded hold.
HTS basics, current duty ranges, Section 301/232 status, MPF/HMF math, and the full landed-cost formula — in one free reference.
Section 338 of the Tariff Act of 1930 lets the President impose up to a 50% additional ad valorem duty on goods of a country found to discriminate against U.S. commerce, and to exclude that country's goods from importation entirely if the discrimination continues. Proclamation 11048 of July 20, 2026 imposed a 50% duty on specified Canadian dairy, alcoholic beverages and motor vehicles, effective August 22, 2026. Proclamations signed September 8, 2026 rewrite the product lists effective September 15 and bar packaged Canadian alcohol, whey products, molasses, non-alcoholic beer and motorcycles over 800 cc from importation starting September 29.
From September 15, 2026, yes. The July 20 proclamation said Section 338 duties would not apply to goods already subject to Section 232. Proclamation 11065, published in the Federal Register on September 14, 2026 (91 FR 58339), reverses that: the Section 338 duty applies in addition to Section 232 duties for goods entered for consumption or withdrawn from warehouse on or after 12:01 a.m. ET September 15. Canadian aluminum profiles and steel structures — newly added to the 50% list the same day — therefore carry 25% Section 232 plus 50% Section 338 on top of the general rate.
No. None of the Section 338 proclamations carve out USMCA-originating goods, and the USMCA Implementation Act provides that no provision of the agreement inconsistent with U.S. law has effect. A USMCA certificate of origin may still zero out the general (Column 1) rate, but the 50% Section 338 duty and the September 29 exclusions apply regardless of origin qualification.
Each exclusion proclamation says goods imported before September 29, 2026 but not yet entered for consumption or withdrawn from warehouse for consumption remain subject to the 50% duty rather than the ban. Banned-list product that is physically in the United States before 12:01 a.m. ET September 29 can therefore be held in a CBP-bonded warehouse and withdrawn later at 50%, for up to five years from the date of importation, or exported from bond under a T&E without paying U.S. duty. Product that arrives on or after September 29 is refused entry.
Canadian whisky and liqueurs in containers over four liters (bulk alcohol), salt and pure sodium chloride, Portland cement, certain chemically pure sugars, toilet and facial tissue stock, paper-pulp bed sheets, refined lead, switchgear assemblies and switchboards, and certain fishing rod parts. Goods on this list that are sitting in a bonded warehouse should not be withdrawn before September 15 — a withdrawal on the 15th or later owes no Section 338 duty.
Not to freeze a pre-338 rate. The proclamations require Section 338 goods admitted to an FTZ to take privileged foreign status, which locks in the duty character at admission — so a zone cannot be used to avoid a rate that is in force when the goods are admitted. A Class 3 bonded warehouse is different: duty is assessed at the rate on the withdrawal date, and goods can be exported from bond without any U.S. duty.
C&C Warehouse is a CBP-bonded (Class 3) and General Order facility minutes from the Port of Charleston. Section 338 goods can be held in bond and withdrawn against orders at the rate on the withdrawal date, or exported under a T&E with no U.S. duty. Bonded storage, container devanning, transload and cross-dock, and drayage coordination — tell us the commodity, value and timing and the operator replies within one business day.
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