CLA-2-13:OT:RR:NC:N5:231
Ms. Teresa Lollie
Wildcraft Herbs
429-329 Howe Street
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,
Andrographis paniculata (Green Chiretta - China), Alchornea cordifolia (Christmas Bush - Ghana), Withania
somnifera (Ashwagandha - India), Bidens pilosa (Black Jac - Ghana), and Astragalus membranaceus
(Mongolian milkvetch - China). 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 two ounce to sixteen ounces. 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 components that are from the
various countries listed above are classified in subheading 1211.90, Harmonized Tariff Schedule of the
United States (HTSUS). The solvent (ethanol ) is sourced from the United States and classified in
2207.10.6090, HTSUS. The production occurs in Canada.
Classification:
The applicable subheading for Herbal Tinctures 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/.
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 the herbal tinctures contain non-originating ingredients (the botanical components), they are not
considered a good wholly obtained or produced entirely in a USMCA country under GN 11(b)(i), nor are the
products made exclusively from originating materials per GN 11(b)(ii). Thus, we must determine whether the
product qualifies under GN 11(b)(iii).
As previously noted, the herbal tinctures are classified under subheading 1302.19.4140, HTSUS. The
applicable rule of origin for goods classified under subheading 1302.19.4140, HTSUS, is in GN 11(o)/
Chapter 13, HTSUS, which provides:
A change to subheadings 1302.11 through 1302.32 from any other chapter, except from concentrates of
poppy straw of subheading 2939.11.
The non-originating botanical components are classified in a chapter other than Chapter 13 before processing,
i.e., Chapter 12, subheading 1211.90.8990, HTSUS. The extraction and production operations performed in
Canada convert the raw plant materials to herbal tinctures of heading 1302, thereby satisfying the required
tariff shift. The ethanol used as the solvent is sourced from the United States and is classified under
subheading 2207.10.6090, HTSUS. As an originating material classified in Chapter 22, HTSUS that
becomes part of a finished good classified in Chapter 13, the ethanol also meets the applicable tariff-shift
requirement.
Based on the facts provided, the goods described above qualify for USMCA preferential tariff treatment,
because they will meet the requirements of HTSUS General Note 11(b)(iii). The goods will therefore be
entitled to a free rate of duty under the USMCA upon compliance with all applicable laws, regulations, and
agreements.
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 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