CLA-2-33:OT:RR:NC:N3:140
Peggy Chang
LEVETEM Inc.
329-2288 W Broadway
Vancouver V6K 0B3
Canada
RE: The tariff classification, country of origin, marking, and eligibility of the United States-Mexico-Canada
Agreement (USMCA) of LEVETEM Body Exfoliating Spray from Canada
Dear Ms. Chang:
In your letter dated January 12, 2026, you requested a binding ruling on the tariff classification, country of
origin, marking, and eligibility of LEVETEM Body Exfoliating Spray under the United
States-Mexico-Canada Agreement (USMCA).
The subject product, LEVETEM Body Exfoliating Spray, is described as a leave-on body spray packaged for
retail sale in a 150ml plastic spray bottle with a dual-output trigger. You indicate that the body spray
exfoliates, hydrates, and supports the skin barrier with ingredients such as glycolic acid, lactic acid, and
marine algae extracts.
You indicate that all the raw materials used to produce the body spray will be sourced from the United States
or Canada. In Canada, the raw materials will be combined according to specifications, blended, and mixed to
create the bulk product. Afterwards, the bulk product will be filled into plastic spray bottles, packaged,
labelled, and prepared for export to the United States. The packaging materials will be sourced from Taiwan
and Canada.
Classification:
The applicable subheading for the LEVETEM Body Exfoliating Spray will be 3304.99.5000, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “Beauty or make-up preparations and
preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations;
manicure or pedicure preparations: Other: Other: Other. The general rate of duty will be free.
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));
The LEVETEM Body Exfoliating Spray will be produced in Canada using originating ingredients. Therefore,
it is considered a product made exclusively from originating materials under GN 11(b)(ii). As such, it will be
eligible for preferential tariff treatment under the USMCA.
In your letter, you also inquired about the country of origin of the LEVETEM Body Exfoliating Spray. We
do not have sufficient information to make a country of origin marking determination. Please provide the
CAS Registry Numbers and the suggested six-digit HS Codes for all the ingredients.
If you decide to resubmit your request, please include all of the material that we have returned to you and
mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201
Varick Street, Suite 501, New York NY 10014, attn: Binding Ruling Request.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health
Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are
administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and
Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by
visiting the website at www.fda.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 Merari Ortiz at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division