CLA-2-18:OT:RR:NC:N5:231
Mr. Levi Meyers
GG-Technik Sales & Service Inc. d.b.a. RM Essentials
6744 Foothills Drive
Vernon, British Columbia V1B 2Y3
Canada
RE: The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada
Agreement (USMCA) for Black Seed Oil, Peanut Oil, and Pumpkin Seed Oil from Canada
Dear Mr. Meyers:
In your letter dated July 31, 2025, you requested a ruling on the tariff classification, country of origin, and
eligibility under the USMCA of Black Seed Oil, Peanut Oil, and Pumpkin Seed Oil.
Ingredient breakdowns, production descriptions, and product specifications accompanied your inquiry, in
addition to marketing literature.
The subject merchandise is described as three cold-pressed organic oil items, as follows.
Item one is Black Seed Oil you describe as being cold pressed from Nigella sativa seeds from Egypt. You
state that in Canada, those seeds are cold pressed below 40°C, are allowed to settle naturally for 24-48 hours,
and are gravity filtered with no additives, solvents, or chemical modifications used. The finished oil is
bottled in 100 ml and 250 ml amber glass bottles for retail sale to U.S. consumers. The oil is said to be used
for dietary and culinary applications.
Item two is Peanut Oil that you describe as being cold pressed from raw peanuts from China. You state that
in Canada those peanuts are cold-pressed below 40°C, are allowed to settle naturally for 24–48 hours, and are
gravity filtered with no additives, solvents, or chemical modifications used. The finished oil is bottled in 250
ml and 750 ml amber glass bottles for retail sale to U.S. consumers. The oil is said to be used for high-heat
culinary applications.
Item three is Pumpkin Seed Oil that you describe as being cold pressed from raw pumpkin seeds sourced
from Germany. You state that in Canada those seeds are cold-pressed below 40°C, are allowed to settle for
24–48 hours, and are gravity filtered with no additives, solvents, or chemical modifications used. The
finished oil is bottled in 100 ml or 250 ml amber glass bottles for retail sale to U.S. consumers. The oil is
said to be used as a gourmet finishing oil for soups, salads, and desserts.
Classification:
You have requested tariff classification of the Black Seed Oil, Peanut Oil, and Pumpkin Seed Oil under
subheading 1515.90.8090, Harmonized Tariff Schedule of the United States (HTSUS). This classification is
not possible because the requested provision does not exist in the HTSUS.
The applicable subheading for the Black Seed Oil will be 1515.90.8190, HTSUS, which provides for: “Other
fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but
not chemically modified: other: other: other.” The duty rate will be 3.2 percent ad valorem.
The applicable subheading for the Peanut Oil will be 1508.10.0000, HTSUS, which provides for: “Peanut
(ground-nut) oil and its fractions, whether or not refined, but not chemically modified: crude oil.” The duty
rate will be 7.5 cents per kilogram.
The applicable subheading for the Pumpkin Seed Oil will be 1515.90.8190, HTSUS, which provides for:
“Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not
refined, but not chemically modified: other: other: other.” The duty rate will be 3.2 percent ad valorem.
Country of Origin:
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc.
v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence.
See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
The “country of origin” is defined in 19 CFR 134.1(b) as “the country of manufacture, production, or growth
of any article of foreign origin entering the United States. Further work or material added to an article in
another country must effect a substantial transformation in order to render such other country the “country of
origin” within the meaning of this part; however, for a good of a NAFTA or USMCA country, the marking
rules set forth in part 102 of this chapter (hereinafter referred to as the part 102 Rules) will determine the
country of origin.”
Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other
USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in
§§102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect to
goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining the
country of origin of a good for marking purposes, with the exception of textile goods which are subject to the
provisions of 19 C.F.R. § 102.21. Applied in sequential order, the required hierarchy establishes that: (a) The
country of origin of a good is the country in which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff classification set
out in section 102.20 and satisfies any other applicable requirements of that section, and all other
requirements of these rules are satisfied.
The subject merchandise is neither “wholly obtained or produced” nor “produced exclusively from domestic
materials.” Therefore, Sections 102.11(a)(1) and 102.11(a)(2) do not apply to the facts presented in this case
because the oils are neither wholly obtained nor produced exclusively from “domestic” (Canada, in this case)
materials. Accordingly, we look to section 102.11(a)(3). The applicable tariff shift requirement in section
102.20 for the oils of 1508.10.0000 or 1515.90.8190, HTSUS, consists of the following:
“A change to headings 1501 through 1518 from any other chapter, except from heading 3823.”
Because the foreign materials contained in the oils, Nigella sativa seeds from Egypt (1207.99.0391), raw
peanuts from China (1202.42.2020), and pumpkin seeds from Germany (1209.99.0391), respectively, are
classified in chapters other than Chapter 15, HTSUS, the tariff shift rule is met. Therefore, in accordance
with 19 C.F.R. §102.11(a)(3), the country of origin of the oil products is Canada.
USMCA:
The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,
2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the
USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. §4511(a)). General Note (“GN”)
11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good
is an originating good for purposes of the USMCA. GN 11(b) states:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential
tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the
tariff schedule as a “good originating in the territory of a USMCA country” only if –
(i) the good is a good wholly obtained or produced entirely in the territory of one or more
USMCA countries;
(ii) the good is a good produced entirely in the territory of one or more USMCA countries,
exclusively from originating materials;
(iii) the good is a good produced entirely in the territory of one or more USMCA countries
using non-originating materials, if the good satisfies all applicable requirements set forth in
this note (including the provisions of subdivision (o));
Here, the goods will be produced in Canada using non-originating ingredients. Therefore, they are not
considered goods wholly obtained or produced entirely in a USMCA country under GN 11(b)(i), nor are the
products produced exclusively from originating materials per GN 11(b)(ii). Thus, we must determine
whether the oils qualify under GN 11(b)(iii).
The oils are classified under subheadings 1508.10.0000 and 1515.90.8190, HTSUS. The applicable rule of
origin for goods classified under subheadings 1508.10.0000 and 1515.90.8190, HTSUS, is GN 11(o) Chapter
15 which states:
“A change to headings 1501 through 1518 from any other chapter, except from heading 3823.”
You have provided information necessary to apply the tariff shift rule in GN 11(o)/15(1). Because no
non-originating materials of heading 15 are used in the production of the oils, the goods will qualify as
originating pursuant to GN 11(o)/84.70(A) and, provided that all other requirements are met, they will be
eligible for preferential tariff treatment under the USMCA when imported to the United States from Canada.
Products of Canada as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry,
you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheadings 1508.10.0000
or 1515.90.8190, HTSUS, listed above. Articles that are entered free of duty under the terms of general note
11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA), including any treatment set forth in
subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the
additional ad valorem duties provided for in heading 9903.01.01. If your product is entered duty free as
originating under the USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheadings
1508.10.0000 or 1515.90.8190, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Canada are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.01.26, in addition to subheadings 1508.10.0000 or 1515.90.8190, HTSUS,
listed above.
The tariffs and additional duties cited herein are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act
of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA).
Information on the Bioterrorism Act can be obtained by calling FDA at (301) 575-0156, or at the Web site
www.fda.gov/oc/bioterrorism/bioact.html.
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division