CLA-2-13:OT:RR:NC:N5:231
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 December 25, 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,
Hawthorn (Bulgaria and China), Houttuynia cordata (China), Isatis tinctoria leaf (China), Isatis tinctoria root
(China), and Japanese knotweed (China). The product is a liquid botanical extract produced from dried plant
parts that are milled into a fine powder. The powdered plant material is macerated and soaked in a solvent
mixture consisting of vegetable glycerin (70 percent) and distilled water (30 percent). The maceration process
is carried out for approximately four weeks to allow for extraction of the soluble constituents of the plant
material. After completion of the extraction period, the mixture is strained and filtered through a fine-mesh
sieve filtration system, resulting in a liquid extract. The finished product contains no residual plant particles
and consists solely of the extracted botanical components dissolved in the glycerin-water solution. 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 glycerin is sourced from the United States
and classified in 2905.45.0000, 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.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 glycerin used as the solvent is sourced from the United States and is classified under
subheading 2905.45.0000, HTSUS. As an originating material classified in Chapter 29, HTSUS that becomes
part of a finished good classified in Chapter 13, the glycerin 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 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