Canada Section 338 Tariff: Wooden Boxes Added at 50%, Effective Today

Last updated: October 30, 2026

A 50% tariff on Canadian solid-sided wooden packing boxes and cases took effect at 12:01 a.m. ET today, Oct. 30. The change is part of a revised Section 338 list (Annex I, Annex II). The only wood packing code added is HTS 4415.10.30. Wood pallets weren’t added or removed, and softwood lumber duties haven’t changed. Whether your specific crate falls under 4415.10.30 is a customs classification question, so ask your broker.

Here’s what changed, what didn’t, and what it means for crate and box buyers in Wisconsin and northern Illinois.

What took effect today

A presidential proclamation signed Oct. 23 revised the list of Canadian products that pay the additional Section 338 duty. The new list applies to goods entered for consumption, or withdrawn from a warehouse for consumption, on or after 12:01 a.m. ET on Oct. 30, 2026.

  • Rate: 50% ad valorem on Canadian-origin goods on the list.
  • Stacking: The White House says the duty applies in addition to Section 232 duties (fact sheet).
  • How long: It stays in effect until it’s suspended, revoked or amended.
  • Scope of the change: U.S. Customs and Border Protection (CBP) says 22 tariff codes came off the list and 100 were added. Importers file the covered goods under HTSUS 9903.03.14 (CBP CSMS #70314289).

What was added, at 50%

The additions that matter for wood packaging and building products:

  • Wooden packing boxes and cases with solid sides, lids and bottoms (HTS 4415.10.30). This is the only wood packing code on the added list.
  • Softwood mouldings (coniferous wood continuously shaped, 4409.10.05).
  • Thin MDF, 5 mm or less (4411.12.10 and 4411.12.90), and high-density fiberboard (4411.92.10).
  • Assembled wood flooring panels (4418.75.70) and builders’ joinery and carpentry (4418.91.91).
  • Large paper sacks (4819.30.00), plus several kraft, coated and other paper products.

Open-sided crates vs. solid-panel boxes

Short answer: Open-sided or slatted crates are likely outside the new 50% duty, and closed, solid-panel boxes are covered. But that’s a classification call for a licensed customs broker or CBP, and this post isn’t a customs ruling.

Here’s what the official text shows. In the U.S. tariff schedule, wooden cases, boxes and crates fall under 4415.10, which has three lines (USITC HTS):

  • 4415.10.30, “packing boxes and cases with solid sides, lids and bottoms.” Added to the 50% list on Oct. 30.
  • 4415.10.60, containers designed for harvesting fruits and vegetables. Not listed.
  • 4415.10.90, “other.” Not listed.

Pallets, box-pallets, load boards and pallet collars (4415.20) aren’t listed either. CBP’s complete Oct. 30 list includes 4415.10.30 and no other 4415 code (CBP list).

Past CBP rulings show where the line has been drawn:

  • A lidless wooden crate with solid ends and bottom but spaced slats along the sides was classified in 4415.10.90 (NY N257606, 2014).
  • A collapsible plywood crate on a pallet-style base, with a solid lid, was classified in 4415.10.30 because “there are no open spaces in the sides, lid, or bottom when the crate is assembled” (NY N297351, 2018).
  • A wooden box with a perforated bottom and gaps between the side pieces was classified in 4415.10.90 because its sides and bottom weren’t “solid” (NY J80448, 2003).

So the pattern is that open spaces point to 4415.10.90, and fully closed panels point to 4415.10.30. Mixed designs depend on the facts: solid ends with slatted sides, no lid, holes or vents, or a crate built on a skid that might count as a box-pallet. Each ruling applies only to the specific goods in it, and the annex itself says its product descriptions don’t limit the scope. Before you count on a crate being outside the 50%, have your broker classify it or ask CBP for a binding ruling.

Trade press agrees that wood packing boxes were added, not exempted. Fordaq notes that adding 4415.10.30 “reverses the impression” that Canadian wooden packaging was exempted, and Strategic Packaging Insights notes that only the solid-sided case line appears for wooden packing.

What came off the list

  • Thin plywood, 6 mm or less (4412.33.06, .26, .32 and .57; 4412.34.26, .32 and .57).
  • Plastic and paper packaging: plastic boxes and crates (3923.10.90), polyethylene bags (3923.21.00), corrugated cartons (4819.10.00) and paper sacks and bags (4819.40.00), along with some other plastic, pulp and paper items (Packaging Dive).
  • Packing machinery (8422.30.91 and 8422.40.91), along with some refrigeration and farm equipment.

When you see headlines saying “packing crates and boxes” came off the list, these are the products they mean. None of the packaging codes removed is a wood code.

What didn’t change

  • Wood pallets. Pallets, box-pallets, load boards and pallet collars (HTS 4415.20) weren’t on the added or removed lists, and they aren’t on CBP’s Oct. 30 list.
  • Softwood lumber. This proclamation doesn’t change softwood lumber duties.

The tariff is being challenged in court

Gellert Global Group Corp. v. Trump (U.S. Court of International Trade, No. 1:2026cv04636) was filed Oct. 20 and challenges the Section 338 tariffs. The plaintiff asked for a preliminary injunction or summary judgment on Oct. 23, and on Oct. 28 a three-judge panel set a briefing schedule that has the government’s response due Dec. 11 (Trade Law Daily). The court hasn’t ruled or granted an injunction (docket). Until it does, the duties apply as written.

What crate buyers should do

  1. List your Canadian-origin wood packaging. Include every box, case and crate you import from Canada, with its HTS code.
  2. Ask your customs broker how each item is classified. Whether a crate falls under 4415.10.30 or 4415.10.90 depends on how it’s built. That’s a call for your broker or CBP, not your supplier’s catalog. A law firm’s Oct. 26 alert also recommends confirming classification at the full ten-digit level (Lighthill).
  3. Check entry dates. The 50% applies to goods entered on or after 12:01 a.m. ET today.
  4. If you export, tariff status and export packaging rules are separate questions. Our ISPM 15 export compliance page covers the basics for export crates and custom wood pallets.

If you’d like a quote on custom OSB and plywood boxes or export crates to compare with what you’re paying now, we can help. All of our wood packaging is made in the USA.

Less Waste. More Trees. Contact us or call 414-520-3366.

Ryan Ziegler, Wisconsin Lumber & Pallet

Sources and further reading

  1. The White House, proclamation further modifying the scope of Canadian products subject to Section 338 duties (motor vehicles), Oct 23, 2026: https://www.whitehouse.gov/presidential-actions/2026/10/further-modifying-the-scope-of-products-of-canada-subject-to-the-additional-duties-imposed-to-offset-canadian-discrimination-against-the-commerce-of-the-united-states-with-respect-to-motor-vehicles/
  2. The White House, Annex I (Part A removed; Part B added, incl. “4415.10.30 Packing boxes and cases of wood with solid sides, lids and bottoms”; descriptions informational only, scope questions to CBP): https://www.whitehouse.gov/wp-content/uploads/2026/10/2026ModifyingAuto338.prc_.AnnexI-3.pdf
  3. The White House, Annex II (HTSUS changes effective 12:01 a.m. ET Oct 30, 2026; 22 deleted, 100 inserted): https://www.whitehouse.gov/wp-content/uploads/2026/10/2026ModifyingAuto338.prc_.AnnexII-2.pdf
  4. The White House, fact sheet (applies in addition to Section 232 tariffs): https://www.whitehouse.gov/fact-sheets/2026/10/fact-sheet-president-donald-j-trump-further-modifies-canadian-products-subject-to-tariffs-under-section-338/
  5. U.S. Customs and Border Protection, CSMS #70314289 (22 codes removed, 100 added; filed under HTSUS 9903.03.14): https://content.govdelivery.com/accounts/USDHSCBP/bulletins/430e931
  6. CBP, “Section 338-Canada Modified HTS List,” attached to CSMS #70314289 (complete list as of Oct 30; only 4415 code is 4415.10.30): https://content.govdelivery.com/attachments/USDHSCBP/2026/10/29/file_attachments/3836209/Section%20338%20Canada%20Modified%20HTS%20LIST%2010.25.2026.pdf
  7. U.S. International Trade Commission, Harmonized Tariff Schedule, 4415.10 (4415.10.30, 4415.10.60, 4415.10.90): https://hts.usitc.gov/?query=4415.10
  8. CBP ruling NY N257606, Oct 22, 2014 (lidless crate, solid ends and bottom, spaced side slats: 4415.10.9000), text via CustomsMobile: https://www.customsmobile.com/rulings/docview?doc_id=NY+N257606
  9. CBP ruling NY N297351, June 22, 2018 (collapsible plywood crate, “no open spaces”: 4415.10.3000), text via TariffLens: https://www.tarifflens.ai/rulings/N297351
  10. CBP ruling NY J80448, Feb 14, 2003 (box with perforated bottom and gapped sides, not “solid”: 4415.10.9000), text via TariffLens: https://www.tarifflens.ai/rulings/J80448
  11. U.S. Court of International Trade docket, Gellert Global Group Corp. v. Donald J. Trump et al, No. 1:2026cv04636 (filed Oct 20, 2026), via Justia: https://dockets.justia.com/docket/circuit-courts/cit/1:2026cv04636
  12. Fordaq, “US changes 50% Section 338 tariff list for Canadian plywood, MDF and wood packaging,” Oct 26, 2026 (4415.10.30 added; reverses the impression wooden packaging was exempted): https://www.fordaq.com/news/US_changes_50_Section_338_128818.html
  13. Packaging Dive, “Trump adjusts list of Canadian packaging, products subject to tariffs,” Oct 26, 2026 (removals incl. 3923.10.90, 3923.21.00, 4819.10.00, 4819.40.00, 8422.30.91): https://www.packagingdive.com/news/trump-changes-canada-tariffs-sec338-october-2026/833916/
  14. Strategic Packaging Insights, “From 30 October, the US drops Canadian corrugated boxes from its 50% duty and adds kraft paper and labels,” Oct 28, 2026 (only the solid-sided case line appears in Part B for wooden packing): https://www.strategicpackaginginsights.com/news/us-section-338-canada-tariffs-packaging-october-30/
  15. Lighthill PC (law firm), “Section 338 Canada Duties: Product Scope Revised Effective October 30,” Oct 26, 2026 (Section 232 stacking; confirm classification at ten digits): https://www.lighthill.law/alerts/2026-10-26-section-338-canada-duties-product-scope-revised-effective
  16. Trade Law Daily, “Schedule Set for Section 338 Lawsuit,” Oct 29, 2026 (Oct 23 motion; Oct 28 scheduling order by the three-judge panel; government response due Dec 11): https://tradelawdaily.com/article/2026/10/29/schedule-set-for-section-338-lawsuit-2610280054