CLA-2-25:OT:RR:NC:N3:136
Lynsey Townley
Crane Company
100 First Stamford Place
Stamford, CT 06902
RE: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of
Helium-3 from Canada
Dear Ms. Townley:
In your letter dated January 28, 2026, you requested a binding ruling on the tariff classification and eligibility
of Helium-3 under the United States-Mexico-Canada Agreement (USMCA).
In your submission, you describe a scenario where Crude Helium-3 gas, produced in Canada from helium
bearing natural gas extracted in Canada, is ultimately imported into the United States. You state that in
Canada, the natural gas undergoes processing to isolate and obtain Crude Helium-3, which is wholly derived
from Canadian origin natural gas and qualifies as a good wholly obtained or produced in Canada. The Crude
Helium-3 is then exported from Canada to France for further processing. In France, the product undergoes a
purification process that removes impurities and achieves the required level of purity for its specialized end
use. No foreign-origin material is added in France. The French operations consist solely of purification and
refinement of the Canadian-origin Crude Helium-3. After purification is complete, the finished Helium-3 is
packaged and shipped from France to the United States.
Classification:
The applicable subheading for Helium-3 will be 2845.40.0000, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Isotopes other than those of heading 2844; compounds, inorganic or
organic, of such isotopes, whether or not chemically defined: Helium-3. 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));
Because the subject product will not be exported directly from Canada into the Unites States, we must also
consider GN 11(h)(iv), which states:
Transit and transshipment. —A good that has undergone production necessary to qualify as an
originating good under subdivision (b) of this note shall not be considered to be an originating good
if, subsequent to that production, the good-
(A) undergoes further production or any other operation outside the territory of a USMCA country,
other than—
(1) unloading, reloading, separation from a bulk shipment, storing, labeling or marking, as
required by a USMCA country, or
(2) any other operation necessary to preserve the good in good condition or to transport the
good to the territory of the importing USMCA country; or
(B) does not remain under the control of customs authorities in a country other than a USMCA
country.
Based on the facts provided, the subject Helium-3 does not qualify for USMCA preferential tariff treatment,
because it will not meet the requirements of HTSUS General Note 11(h)(iv).
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 Nuccio Fera at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division