Is HS 3923.21.90.90 surtax remitted?

Surtax: United States Surtax (2026) — Schedule 3 — 50.00% of value for duty, 2026-09-08 to ongoing

us_surtax_2026__order_schedule3

SOR/PC 2026-0785, s.1(1)(c) & Schedule 3; CN 26-23 ¶¶4, 24 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en

Remission: Goods-in-Transit remission (2026-09-08 to ongoing)

us_surtax_2026__remission_transit

Conditional — here's exactly what makes it claimable: Narrow end-use condition — goods in transit to Canada on 2026-09-08 — bound for but not yet arrived in Canada and under the control of a carrier, including goods in transit before that date (Order s.2(b); CN ¶19)

PC 2026-0785, s.2(b); CN 26-23 ¶19 — https://orders-in-council.canada.ca/attachment.php?attach=48943&lang=en

Surtax: United States Surtax — 25.00% of value for duty, 2025-03-04 to 2025-09-01

us_surtax__order

SOR/2025-66, ss.1-4 & Schedule; CN 25-10 §§7-11, 26, 28 — https://gazette.gc.ca/rp-pr/p2/2025/2025-03-12/html/sor-dors66-eng.html

Remission: Schedule 1 remission (10-digit) (2025-04-16 to ongoing)

us_surtax__remission_schedule1_10digit

Conditional — here's exactly what makes it claimable: Schedule-specific condition — goods listed in Schedule 1, items 1/2/4 only: specialized infant formulas; nutrition formulas/metabolic products/formulated liquid diet/human milk fortifiers; sterile barrier film/pouches for medical manufacturing. (Item 6, inter-hospital transfer vans, moved to us_surtax__remission_schedule1_vans -- it was added to Schedule 1 much later than items 1/2/4 and needs its own effective_from; see batch-008.md.) — tariff code alone is not sufficient -- same caveat as batch-001 Rule 4

SOR/2025-122, s.4 & Schedule 1 — https://laws-lois.justice.gc.ca/eng/regulations/SOR-2025-122/FullText.html