- Confirm the article code first. Use the US HTS Code Lookup and the HS Code Finder for a candidate, then verify the full line in the current official schedule.
- Read the operative notice rather than a headline. The rate, the covered articles, the country, and the effective date are defined in the published measure and its annexes.
- Screen the article against the notice scope. Decide whether the good is named, whether it is a derivative that incorporates a covered input, and whether any exclusion language applies.
- Fix the country of origin with a production record. If the origin is uncertain, record the uncertainty instead of defaulting to the ship-from location.
- Build the duty stack on separate lines. Keep base duty, the additional measure, and any other fee or tax apart so a review can see which layer moved.
- Run the Import Duty Calculator for a transparent estimate, then compare it with the broker entry data rather than replacing it.
- Reconcile the commercial documents. The Invoice Consistency Checker surfaces value, quantity, origin, and line-item conflicts before the entry is filed.
- Record the verification date, the sources used, and the assumption set. A trade-remedy measure can change, so a dated record is the only way to explain a past entry.
Guide
Section 338 Tariffs: How the 1930 Discrimination Authority Reaches an Import Shipment
Understand what Section 338 of the Tariff Act of 1930 authorizes, how it differs from Section 232 and Section 301, and what an ecommerce importer should prepare before an additional duty applies.
Answer Summary
Preparation checklist
Section 338 is a trade-remedy authority, not a classification rule. It changes the duty that may apply to a good; it does not change the correct HS or HTS code for that good.
The statute authorizes the President to impose new or additional duties on the commerce of a country that discriminates against United States commerce, and the published notice defines the actual rate, scope, and timing.
A Section 338 measure is normally implemented through a Chapter 99 subheading, so the practical question for a seller is whether the specific article falls inside the notice annexes.
Section 338 is separate from Section 232, which addresses national security effects on an industry, and from Section 301, which addresses specific unfair trade practices.
Use this workflow
Required fields or decision table
Fields to prepare before the document draft
| Field or decision | What to prepare |
|---|---|
| Importer and legal entity | Record the importer of record and its customs number. Additional duties are assessed against the entry, so the entity on the entry must match the entity that holds the supporting records. |
| Article identity | Write the plain description, material or composition, function, model, and manufacturer part number. A marketing title is not enough to decide whether an article is inside a notice annex. |
| Candidate HTS line | Keep the candidate HTS classification at the level the entry requires, and record which edition of the schedule and which product facts supported it. |
| Chapter 99 exposure | Check whether a Chapter 99 subheading in the current schedule carries an additional duty that applies to the article and origin in question. |
| Country of origin | Use the country of manufacture or substantial transformation. Country of export, warehouse location, and the seller address are different facts and are not substitutes. |
| Customs value and currency | State the transaction value basis and the currency. The additional duty is generally calculated on the customs value, so a wrong value basis follows through into every layer. |
| Entry scope | Note the entry type, the entry date, and the port, because the applicable measure depends on when the goods were entered or withdrawn, not only on when they were ordered. |
| Supporting records | Keep the invoice, purchase order, supplier specification, bill of lading, entry summary, and any exclusion or refund correspondence together so a later review can be reconciled. |
Step-by-step preparation
How to prepare the draft
Ecommerce example
How this looks in a seller workflow
A US seller imports a household goods assortment. The base HTS classification is not especially difficult, and the seller has used the same supplier and the same candidate code for two years.
The difficulty appears one layer up. A trade-remedy measure may apply to a specific origin, and the seller cannot tell from the product title whether one of the articles falls inside the notice annexes. The supplier invoice describes the item in generic language that does not match the notice wording.
The correct move is not to guess the rate. It is to fix the article identity by material and function, confirm the country of origin from a production record, check the current Chapter 99 subheadings for the origin in question, and keep the estimate and the broker entry data side by side. If the scope is still ambiguous, the seller records the ambiguity and asks for a professional review before the entry is filed.
- Fix the article identity by material and function.
- Confirm origin from a production record.
- Screen the article against the notice annexes.
- Split base duty, additional duty, and fees.
- Record the verification date and assumptions.
Verification checklist
Review the record before it enters a shipment or filing workflow
- The candidate HTS line is recorded with the schedule edition and the product facts that supported it.
- The operative Federal Register notice and its annexes have been read, not summarised from a headline.
- The country of origin is supported by a production or supplier record rather than a warehouse address.
- Chapter 99 exposure for the article and origin has been checked in the current schedule.
- Base duty, additional duty, and other fees are held on separate lines in the estimate.
- The customs value basis and currency are stated consistently across the invoice, the entry, and the estimate.
- Any scope ambiguity is written down as an open question rather than resolved by assumption.
- The verification date and the exact sources used are stored with the shipment record.
Source-backed checks
What external guidance supports this workflow?
- Federal Register: additional duties under Section 338The published measure that defines the covered articles, rate, and effective timing. Read the annexes for scope.
- 19 U.S.C. 1338: discrimination by foreign countriesThe statutory text of Section 338 of the Tariff Act of 1930, including the authority and the general rate limit.
- Congressional Research Service: US tariffs and Section 338A legislative-branch analysis of the authority and how it has been applied. Useful for the legal framing.
- USITC Harmonized Tariff ScheduleThe official US tariff schedule, including Chapter 99 subheadings that carry additional duties.
Internal workflow links
Use the same catalog data in the next review step
- Create a classification casePaid workspace: retain product facts, HTS candidates, evidence, risk notes, and exports in one review record.
- Run a catalog reviewPaid workspace: review repeated SKUs and platform CSV rows with source-separated credits and history.
- Open reviewed recordsPaid workspace: keep reviewed fields and mapped exports available for later shipment work.
- Compare plansCompare one-time and monthly credits for repeated customs-data workflows.
- Official sourcesVerify current CBP, USITC, agency, and carrier requirements before filing.
- MethodologySee how TariffCatalog separates facts, candidates, estimates, and final filing decisions.
- CorrectionsReport an outdated source or unclear workflow for editorial review.
Common mistakes
What to avoid
- Treating Section 338 as a classification authority rather than a duty authority.
- Reading a news summary of the rate and never opening the Federal Register annexes.
- Assuming a product title decides whether an article is inside the notice scope.
- Using the ship-from country or a warehouse location as the country of origin.
- Combining base duty and additional duties into one number, so nobody can tell which layer changed.
- Applying a measure to the wrong entry date because the order date was used instead of the entry date.
- Discarding the exclusion or refund correspondence that would support a later reconciliation.
- Recording a rate without the date and the source used to verify it.
Editorial
Editorial review note
Written by the TariffCatalog Editorial Team for ecommerce document preparation workflows. The page is designed as a preparation checklist, not a filing outcome.
Maintained by Ryan Cole, with review focused on ecommerce catalog, document, and source-check workflow clarity.
Document requirements may be required differently by carrier, destination, shipment value, and product facts. Use the methodology, sources, and corrections pages to understand how the page is maintained.
Official source note
References to verify
Use official sources, carrier guidance, postal operator rules, and destination requirements to verify before filing or shipping.
USITC HTS
Use this official source when checking final classification, duty treatment, or customs requirements.
CBPUse this official source when checking final classification, duty treatment, or customs requirements.
EU TARICUse this official source when checking final classification, duty treatment, or customs requirements.
UK Trade TariffUse this official source when checking final classification, duty treatment, or customs requirements.
FAQ
Common questions
What is Section 338 of the Tariff Act of 1930?
Section 338 is a provision of the Tariff Act of 1930, codified at 19 U.S.C. 1338. It allows the President to impose new or additional duties on the commerce of a country that is found to discriminate against United States commerce.
How is Section 338 different from Section 232 and Section 301?
Section 232 is aimed at the national security effects of imports on a domestic industry. Section 301 responds to specific unfair trade practices. Section 338 responds to discrimination against United States commerce. Each has its own notice, scope, and rate, and a single product can be exposed to more than one.
How much can a Section 338 duty be?
The statute generally frames the authority as new or additional duties of up to 50 percent ad valorem, subject to the terms of the notice. The operative rate for a specific article comes from the published measure, not from the statute alone.
Does Section 338 change my HS code?
No. Section 338 changes the duty treatment; it does not reclassify the good. The HS or HTS candidate is still established from the product facts, and the additional duty sits on top of that classification where the measure applies.
How do I know if my product is covered?
Start from the notice annexes. Determine the article by material and function, confirm the country of origin, and check whether the article is named directly or captured as a derivative. If the wording is ambiguous for your article, record the ambiguity and seek a professional review.
Which date decides whether the measure applies?
The entry or withdrawal date in the United States is generally what interacts with an effective-date rule, together with the facts of the transaction. The order date and the invoice date are not automatic substitutes, so check the notice terms for the specific measure.
Can this page tell me the exact rate I will pay?
No. This page is a preparation aid. It explains the authority, the workflow, and the record you should keep. Any rate that applies to your shipment must be verified in the current official sources or with a qualified professional before you file.
Disclaimer
TariffCatalog provides informational tools and preparation workflows only. Verify final classification, rates, document requirements, and filing treatment with official sources or licensed professionals.