Section 338: Alcoholic Beverages
97 tariff provisions, imposed by Proclamation 11046 at HTS heading 9903.03.12. Effective August 22, 2026.
USMCA does not exempt
45 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 |
|---|---|---|
| 0406.40.54.00 | Cheese and curd: In original loaves | 15% |
| 0406.90.08 | Cheese and curd: Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 12% |
| 0406.10.64.00 | Cheese and curd: Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 10% |
| 0406.10.84.00 | Cheese and curd: Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions | 10% |
| 0406.30.81.00 | Cheese and curd: Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.95.00 | Cheese and curd: Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.59.00 | Cheese and curd: Other | 9.6% |
| 0406.10.95.00 | Cheese and curd: Other | 8.5% |
| 0406.30.95.00 | Cheese and curd: Other | 8.5% |
| 1518.00.40.00 | Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized… | 8% |
| 4421.91.60.00 | Other articles of wood: Other | 5.1% |
| 0406.40.40.00 | Cheese and curd: Other | 4.5% |
| 4413.00.00.00 | Densified wood, in blocks, plates, strips or profile shapes | 3.7% |
| 4302.19.60.00 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the… | 3.5% |
| 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% |
| 4107.11.50.00 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine… | 2.8% |
| 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% |
| 4302.19.45 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the… | 2.2% |
| 4302.19.30 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the… | 1.5% |
| 8903.31.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Of a length not exceeding 7.5 m | 1.5% |
| 8903.32.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% |
| 8903.93.20 | Yachts and other vessels for pleasure or sports; row boats and canoes: Outboard motorboats | 1% |
| 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 |
|---|---|
| 0406.10.64 | Cheese and curd: Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions |
| 0406.10.84 | Cheese and curd: Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions |
| 0406.10.88 | |
| 0406.10.95 | Cheese and curd: Other |
| 0406.20.33 | |
| 0406.20.53 | |
| 0406.30.81 | Cheese and curd: Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions |
| 0406.30.91 | |
| 0406.30.95 | Cheese and curd: Other |
| 0406.40.40 | Cheese and curd: Other |
| 0406.40.54 | Cheese and curd: In original loaves |
| 0406.40.70 | |
| 0406.90.08 | Cheese and curd: Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions |
| 0406.90.12 | |
| 0406.90.18 | |
| 0406.90.42 | |
| 0406.90.48 | |
| 0406.90.56 | |
| 0406.90.59 | Cheese and curd: Other |
| 0406.90.78 | |
| 0406.90.88 | |
| 0406.90.95 | Cheese and curd: Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions |
| 0406.90.97 | |
| 1518.00.40 | Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized… |
| 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… |
| 4101.50.10 | |
| 4101.90.10 | |
| 4107.11.50 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine… |
| 4301.60.60 | |
| 4302.19.30 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the… |
| 4302.19.45 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the… |
| 4302.19.60 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the… |
| 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 | |
| 8903.31.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Of a length not exceeding 7.5 m |
| 8903.32.00 | Yachts and other vessels for pleasure or sports; row boats and canoes: Of a length exceeding 7.5 m but not exceeding 24 m |
| 8903.93.20 | Yachts and other vessels for pleasure or sports; row boats and canoes: Outboard motorboats |
| 9506.99.25 |