Maté
1 declarable lines
Heading 0903 covers maté, the dried leaves of the holly species Ilex paraguariensis, sold as loose leaf, ground leaf, or in tea bags. The heading has a single declarable line, 0903.00.00.00, so no further split by type, roast level, or packaging exists in the tariff. Maté is free of duty under the general (MFN) rate.
Products in this heading
- Dried yerba mate leaves in bulk
- Toasted or roasted mate leaves
- Ground mate leaf ready for brewing
- Mate tea bags filled only with mate leaf
- Organic certified mate leaf
- Green (unroasted) mate leaf
- Mate leaf in retail pouches for steeping
How to choose the right subheading
- Confirm the leaf is Ilex paraguariensis, since only true mate leaf stays in this heading.
- Check whether anything was added, as sugar, flavoring, or milk changes the classification.
- Check the physical form: loose leaf, ground leaf, and mate-only tea bags all fall in the same line.
- Check whether the product is a dried leaf or a prepared liquid beverage.
- Confirm the goods are not tea, coffee, or a spice mixture from another chapter 09 heading.
Often confused with
- Heading 0902Black or green tea
True tea comes from Camellia sinensis, not from mate leaf.
- Heading 0901Coffee, roasted or unroasted
Coffee is a separate chapter 09 heading with its own lines.
- Heading 2106Mate-based beverage blends with added sugar, milk or flavoring
Added ingredients move the product out of the plain leaf heading.
- Heading 2202Ready-to-drink mate beverages
Liquid drinks are classified as beverages, not as dried leaf.
Frequently asked questions
What is the HTS code for maté?
Dried mate leaf is classified under 0903.00.00.00, the only line in heading 0903. The general (MFN) rate for 0903.00.00.00 is Free.
What is the duty on yerba mate?
The general (MFN) rate on 0903.00.00.00 is Free, so no duty applies to the leaf itself. Only the leaf classified in that line gets this rate.
How do I classify mate tea bags?
If the bag holds only mate leaf, classify it as 0903.00.00.00, where the general (MFN) rate is Free. If sugar, flavoring, or other ingredients are added, the product leaves heading 0903 and needs a different classification.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.