Section 338: Alcoholic Beverages
63 tariff provisions, imposed by Proclamation 11046 at HTS heading 9903.03.12. Effective August 22, 2026.
USMCA does not exempt
27 of these tariff numbers also carry USMCA preference. Looking them up in the schedule shows Free, which is the answer most people stop at. Goods of Canada still owe the Section 338 duty on every one of them.
Lines carrying USMCA preference
| HTS | Description | General |
|---|---|---|
| 4421.91.60.00 | Other articles of wood: Other | 5.1% |
| 4413.00.00.00 | Densified wood, in blocks, plates, strips or profile shapes | 3.7% |
| 4419.90.91.00 | Tableware and kitchenware, of wood: Other | 3.2% |
| 4420.90.80.00 | Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other… | 3.2% |
| 3301.19.10.00 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of… | 2.7% |
| 4602.19.80.00 | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading… | 2.3% |
| 2204.10.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Sparkling wine | 19.8¢/liter |
| 2204.21.20.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Effervescent wine | 19.8¢/liter |
| 2204.21.30.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: If entitled under regulations of… | 6.3¢/liter |
| 2204.21.50 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Other | 6.3¢/liter |
| 2204.21.60.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: If entitled under regulations of… | 5.3¢/liter |
| 2204.21.80 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Other | 16.9¢/liter |
| 2204.22.20 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… | 8.4¢/liter |
| 2204.22.40.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… | 22.4¢/liter |
| 2204.22.60.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… | 14¢/liter |
| 2204.22.80.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… | 22.4¢/liter |
| 2204.29.61.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… | 14¢/liter |
| 2204.29.81.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… | 22.4¢/liter |
| 2205.10.30.00 | Vermouth and other wine of fresh grapes flavored with plants or aromatic substances: Vermouth | 3.5¢/liter |
| 2206.00.15 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented… | 0.4¢/liter |
| 2206.00.30.00 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented… | 3.1¢/liter + 22.1¢/pf. liter on ethyl alcohol content |
| 2206.00.45.00 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented… | 3¢/liter |
| 2206.00.60.00 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented… | 13.9¢/liter |
| 2206.00.90 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented… | 4.2¢/liter |
| 2207.10.30.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits… | 18.9¢/pf.liter |
| 2208.40.20.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other… | 23.7¢/pf.liter |
| 2208.40.60.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other… | 23.7¢/pf.liter |
All covered provisions
| HTS | Description |
|---|---|
| 2203.00.00 | |
| 2204.10.00 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Sparkling wine |
| 2204.21.20 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Effervescent wine |
| 2204.21.30 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: If entitled under regulations of… |
| 2204.21.50 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Other |
| 2204.21.60 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: If entitled under regulations of… |
| 2204.21.80 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Other |
| 2204.22.20 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… |
| 2204.22.40 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… |
| 2204.22.60 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… |
| 2204.22.80 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… |
| 2204.29.61 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… |
| 2204.29.81 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Of an alcoholic strength by volume… |
| 2205.10.30 | Vermouth and other wine of fresh grapes flavored with plants or aromatic substances: Vermouth |
| 2206.00.15 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented… |
| 2206.00.30 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented… |
| 2206.00.45 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented… |
| 2206.00.60 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented… |
| 2206.00.90 | Other fermented beverages (for example, cider, perry, mead, sakè); mixtures of fermented beverages and mixtures of fermented… |
| 2207.10.30 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol. or higher; ethyl alcohol and other spirits… |
| 2208.20.10 | |
| 2208.20.20 | |
| 2208.20.30 | |
| 2208.20.40 | |
| 2208.20.50 | |
| 2208.20.60 | |
| 2208.30.30 | |
| 2208.30.60 | |
| 2208.40.20 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other… |
| 2208.40.40 | |
| 2208.40.60 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other… |
| 2208.40.80 | |
| 2208.50.00 | |
| 2208.60.10 | |
| 2208.60.20 | |
| 2208.60.50 | |
| 2208.70.00 | |
| 2208.90.10 | |
| 2208.90.12 | |
| 2208.90.14 | |
| 2208.90.15 | |
| 2208.90.20 | |
| 2208.90.25 | |
| 2208.90.30 | |
| 2208.90.35 | |
| 2208.90.40 | |
| 2208.90.50 | |
| 2208.90.72 | |
| 2208.90.75 | |
| 3301.19.10 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of… |
| 4413.00.00 | Densified wood, in blocks, plates, strips or profile shapes |
| 4419.90.91 | Tableware and kitchenware, of wood: Other |
| 4420.90.80 | Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other… |
| 4421.91.60 | Other articles of wood: Other |
| 4421.91.70 | |
| 4602.19.80 | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading… |
| 4804.11.00 | |
| 4806.20.00 | |
| 4810.13.19 | |
| 4811.59.60 | |
| 4811.90.80 | |
| 4811.90.90 | |
| 9506.99.25 |