CLA-2-44:OT:RR:NC:N5:130
Ms. Margarita Dolby
Tonnelet
Camino al Colomo 172
San Pedro Tlaquepaque, Jalisco 45600
MEXICO
RE: The tariff classification, country of origin, and trade program status of wood barrels
Dear Ms. Dolby:
In your letter, dated September 4, 2025, you requested a binding tariff classification, country of origin, and
trade program status ruling. The ruling was requested on oak wood barrels. The ruling request was returned
to you for additional information, which was received by this office on October 9, 2025. Product information
and photographs were provided for our review.
The product under consideration is new, handcrafted, charred oak wood barrels to be imported and used by
small-batch distillers, home brewers, and specialty retailers. The barrels are fully constructed of white oak (a
non-coniferous wood) staves bound together with exterior galvanized steel hoops. The barrel rests in a
wooden cradle and has a wooden tap. You note that they are imported in 1-, 2-, 3-, 5-, 10-, and 20-liter sizes.
Neither the interior nor exterior is coated with any material. You state that the “barrels are used exclusively
for aging alcoholic beverages such as tequila, whiskey, and rum.” They are not used for transportation or for
industrial use.
The applicable subheading for the oak wood barrels will be 4416.00.3010, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for Casks, barrels, vats, tubs and other coopers' products and
parts thereof, of wood, including staves: Casks, barrels and hogsheads: New. The general rate of duty will be
free.
In your letter, you outline a scenario wherein used white oak barrel staves obtained from the United States
are exported to Mexico, where they will be recut, sanded, charred, and remade into new barrels. You indicate
that the steel coil is also sourced from the United States, but you do not have proof of origin. You state that
the steel makes up approximately 4 percent of the total weight of the finished barrel.
The United States-Mexico-Canada Agreement (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—
the good is a good wholly obtained or produced entirely in the territory of one or more
USMCA countries; the good is a good produced entirely in the territory of one or more
USMCA countries, exclusively from originating materials;
Because the barrels are wholly obtained and produced entirely in the territory of two USMCA countries, the
barrels are considered to be originating. The barrels are subject to beneficial treatment under the USMCA.
The marking rules set forth in part 102 of Title 19 of the Federal Regulations (hereinafter referred to as
“Section 102”) will determine the country of origin of USMCA goods.
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 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. 19 CFR Part 102.11(a) provides that the country of origin of a good for marking
purposes is the country in which: (1) The good is wholly obtained or produced. We need not proceed any
further through the hierarchy. Because the barrels are manufactured in two USMCA countries, we proceed to
Section 102.19(a) to determine origin.
Except in the case of goods covered by paragraph (b) of this section, if a good which is originating
within the meaning of § 181.1(q) of this chapter is not determined under § 102.11(a) or (b) or §
102.21 to be a good of a single NAFTA country, the country of origin of such good is the last
NAFTA country in which that good underwent production other than minor processing, provided that
a Certificate of Origin (see § 181.11 of this chapter) has been completed and signed for the good.
We do not believe that the manufacturing in Mexico is minor. While used staves and complete barrels are
classifiable in the same heading, the barrels are completely manufactured in Mexico. Therefore, Mexico is
the country of origin.
Products of Mexico 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. 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 subheading 4416.00.3010, 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 Mexico 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., 9903.01.27, in addition to subheading 4416.00.3010, 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 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 Laurel Duvall at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division