Teresa Lollie
Wildcraft Herbs
429-329 Howe St
Vancouver V6C 3N2
Canada
RE: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of
Herbal Tinctures from Canada
Dear Ms. Lollie:
In your letter dated October 5, 2025, you requested a binding ruling on the tariff classification and eligibility
of Herbal Tinctures under the United States-Mexico-Canada Agreement (USMCA).
The subject merchandise under review is herbal tincture extracts prepared from various botanicals namely
Echinacea purpurea (Purple Coneflower), Houttuynia cordata (Fish Mint), Isatis tinctoria (Woad), and
Japanese Knotweed. 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 ounce 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. The botanical plants and the solvent (ethanol) are sourced from
the United States. The roots of the Japanese Knotweed is sourced from Canada. The production occurs in
Canada.
Classification:
The applicable subheading for Herbal Tinctures will be 1302.19.4140, Harmonized Tariff Schedule of the
United States (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/.
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));
Since all of the ingredients in the insert are USMCA originating, the product is a good produced entirely in
the territory of one or more USMCA countries, exclusively from originating materials under GN 11(b)(ii).
Therefore, the product, insert, would be eligible for preferential tariff treatment under the USMCA.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division