Only changes that move the number on an entry. Every item links the instrument that actually changed the obligation, not a press release.
In effect
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Section 338: 50% duty on a list of Canadian goods takes effect
Three proclamations under Section 338 of the Tariff Act of 1930 add a 50% duty on Canadian-origin goods across an explicit list of about 550 tariff lines: alcoholic beverages (heading 9903.03.12), dairy inputs such as milk powders, whey and casein (9903.03.13), and a broad annex running from cosmetics, plywood and paper to knit apparel, furniture and sporting goods (9903.03.14). Originally set for 19 August, the start was suspended three days to 22 August. USMCA qualification gives no relief, and the duty stacks on top of every other tariff owed. Goods already covered by Section 232 (including passenger vehicles), patented pharmaceuticals, semiconductors and qualifying civil aircraft are carved out (9903.03.15–.16). The simulator prices the duty from CBP's published line list.
Section 232 duties on patented pharmaceuticals begin; UK rate cut to zero
Additional duties on patented pharmaceuticals and their ingredients took effect under headings 9903.04.60–.69 — up to 100 percentage points, phasing in by manufacturer through 29 September 2026, with the rate capped at 15% for EU, Japan, Korea and Switzerland products under their trade frameworks. The same day, the Secretary of Commerce reduced the rate on UK products from 10% to zero (9903.04.63). Generic pharmaceuticals are not covered. Because liability turns on patent status and manufacturer rather than the tariff line, the simulator flags pharmaceutical lines with a warning instead of pricing this program.
Section 301 forced-labor tariff replaces the Section 122 surcharge
The flat 10% Section 122 surcharge lapsed on its 150-day statutory cap. The same day, a USTR Section 301 forced-labor action took effect under HTS subchapter 9903.05, adding a country-of-origin duty on 60 investigated economies — most at 12.5% (including China and Vietnam), a named group at 10% (including Canada, Mexico, India and the UK). It applies only to those economies. Like the surcharge it replaced it is carved out of Section 232 goods (steel, aluminum, copper and vehicles) but stacks with Section 301 China. A separate Section 301 action adds 25% on Brazil; Section 338 duties of 50% on a list of Canadian goods followed on 22 August (see that entry).
The $800 de minimis exemption no longer applies to commercial shipments from any country by any mode. Low-value consignments now need a formal or informal entry, and entry type 86 is suspended in favour of type 11. Bona fide gifts and travellers' accompanied articles are unaffected.
CBP opens refund claims for terminated IEEPA duties
Refunds of IEEPA duties collected between 1 February 2025 and 23 February 2026 run through CBP's CAPE system. Importers must file a CAPE Declaration in the ACE Portal — post-summary corrections are not accepted for these claims, and refunds are not issued automatically.
Collection of all IEEPA tariffs ceased at 12:00 a.m. ET and every IEEPA HTSUS number was set inactive in ACE, so entries filed against them are rejected. A flat 10% surcharge under Section 122 took effect the same day. (That surcharge has since lapsed — see the 24 July entry.)
In Learning Resources, Inc. v. Trump the Court held 6–3 that the International Emergency Economic Powers Act does not give the President power to impose tariffs. This voided the reciprocal country tariffs and the trafficking tariffs on Canada, Mexico and China. The Harmonized Tariff Schedule still prints those headings with live-looking rates; they are not collectible.
Rate data on this site is built from 2026 HTS Revision 11 base schedule, overlay rates to August 2026. Whether a printed provision is legally collectible is tracked separately, because the schedule continues to publish terminated headings.