CLA-2-13:OT:RR:NC:N5:231
Teresa Lollie
Wildcraft Herbs Supplements
217-360 Duncan Street
Duncan, British Columbia V9L 3W4
Canada
RE: The tariff classification of Herbal Tinctures from Canada
Dear Ms. Lollie:
In your letter dated August 30, 2025, you requested a tariff classification ruling.
The subject merchandise under review is herbal tincture extracts prepared from various botanicals namely
Houttuynia cordata, Isatis indigotica, Japanese knotweed, Pueraria lobata (Kudzu), and Licorice Root. Each
is produced by macerating powdered plant parts in 55 percent ethanol at a ratio of one part plant to four parts
solvent. After the maceration process, the liquid is strained and bottled in retail sizes ranging from 2 o unce to
16 ounce. The result is a hydroalcoholic solution containing the soluble constituents of the plant material.
The proper classification of these tinctures is guided by the nature of the product as a concentrated botanical
extract.
In your submission, you proposed classification of these products in subheading 1302.19.9140, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “Vegetable saps and extracts: Other:
Other.” This subheading is a basket provision and applies when no other subheading specifically describes
the product.
Alternatively, you suggested classification in subheading 2106.90.9898, HTSUS, which covers “Food
preparations not elsewhere specified or included . . . Other . . . Other . . . Other.” This subheading is a basket
provision and applies only when no other heading specifically describes the product.
The applicable subheading for the above-described products will be 1302.19.4140, HTSUS, which provides
for: "Vegetable saps and extracts: Other: Ginseng; substances having anesthetic, prophylactic or therapeutic
properties: Other: Other." The general rate of duty will be 1 percent ad valorem.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.10, in addition to
subheading 1302.19.4140, 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 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 1302.19.4140, 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 subheading 1302.19.4140, HTSUS, listed above.
The tariffs and additional duties cited above 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 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.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
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)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division