Sector
Key product categories
Counter-tariff rate
Notes
Steel & aluminum — primary and fabricated
Iron and steel ingots, semi-finished products, flat-rolled steel, stainless steel, alloy steel, bars, rods, wire, tubes, pipe fittings, structural steel, sheet piling, railway track components, steel containers and tanks
50%
Elevated from 25% previously in place; covers both primary forms and downstream fabricated articles
Aluminum — primary and fabricated
Unwrought aluminum, aluminum alloys, bars, rods, wire, plates, sheets, strip, tubes and pipes, aluminum foil, aluminum structures and fittings
50%
Elevated from 25% previously in place; mirrors US Section 232 rate
Furniture
Upholstered and non-upholstered seating, bedroom, office and kitchen furniture, wooden furniture parts, metal furniture
50%
New counter-tariff category added in this round, effective September 8, 2026
Clothing & apparel
Men’s, women’s and children’s outer garments, shirts, suits, dresses, coats, undergarments, hosiery, headwear, footwear and accessories
50%
New counter-tariff category; covers HS Chapters 61–65
Household appliances
Washing machines and dryers, refrigerators, dishwashers, cooking ranges and ovens, microwaves, air-conditioning equipment, vacuum cleaners, small kitchen appliances
25%
Mirrors US Section 338 rate; affects retailers, distributors and manufacturers sourcing US-made appliances
Electronics & telecommunications equipment
Smartphones, tablets, laptops and desktop computers, monitors, televisions, optical media devices, digital cameras, telephone switching equipment, electronic components
25%
HR technology procurement and workplace devices may be affected; applies to US-origin goods only
Fish & seafood
Live, fresh, chilled and frozen fish; fish fillets (salmon, cod, halibut, tuna, haddock and others); crustaceans including lobster, crab, shrimp and prawns; molluscs including oysters, scallops and mussels; smoked, dried and salted fish products
25%
Broad coverage across HS Chapters 03 and 16; affects food-service and retail employers reliant on US-origin seafood
Dairy products
Cheese (all varieties), butter and dairy fats, condensed milk, cream, fresh and processed cheese products, dairy-based spreads
25%
Dairy was a key trigger for US Section 338 tariffs; Canada’s response directly mirrors that coverage
Agricultural equipment & machinery
Tractors, combine harvesters, planting and seeding machinery, spraying equipment, hay-making machinery, grain handling equipment, irrigation equipment, attachments and parts
25%
Material impact on agri-business employers, particularly in Ontario, Saskatchewan and Alberta
Pulp, paper & packaging
Chemical and mechanical wood pulp, newsprint, uncoated and coated printing and writing paper, paperboard, corrugated board, kraft paper, tissue products, packaging materials
25%
Significant for publishing, packaging and office-supply procurement across Canadian employers
Steel & aluminum derivatives (selected)
Metal stampings, wire products, springs, nails and screws, metal castings, fasteners, HVAC components, industrial piping systems, storage racks, metal shelving
25%
Derivative products not captured in the elevated 50% category; broad coverage of fabricated metal goods
Personal care & cosmetics
Skin care preparations, lip and eye cosmetics, hair care products, perfumes and fragrances, toiletries, beauty appliances
25%
Consumer-facing category; potential impact on employee benefits and wellness programmes
Building & construction materials
Lumber and wood panels (US-origin), plywood, fibreboard, ceramic tiles, glass products, insulation materials, plumbing fittings, electrical fittings
25%
Relevant to employers with capital project pipelines or facilities management functions
Selected consumer and intermediate goods
Certain plastics and rubber products, selected chemicals, some optical and photographic equipment, sporting goods, toys and games — where the matching US Section 338 rate is 15%
15%
Applies where the corresponding US duty is 15%; full HS-level detail available from the Department of Finance Canada
