Heading 9823

Goods entered under the provisions of the US-Mexico-Canada Agreement under general note 11 to the tariff schedule

204 declarable lines

Heading 9823 is a Chapter 98 heading for goods entered under the US-Mexico-Canada Agreement (USMCA) under general note 11 to the tariff schedule. It is split by product group: dairy and dairy-based preparations in 9823.01 through 9823.07, sugar, confectionery, cocoa and food preparations in 9823.08 through 9823.10, and textile and apparel goods in 9823.52 and 9823.53. Within each group, the lines separate goods of Mexico or the United States from goods of Canada, and further split Canadian goods between those within quantitative limits and those matched to a specific subheading. Every line in this heading shows a general (MFN) rate of n/a.

Products in this heading

Fluid milk and cream from Mexico or the United States entered under USMCA
Canadian cheese entered within the quantitative limit set in U.S. note 4(b)(1)
Ice cream and other edible ice from Canada within the quota
Chocolate and cocoa-based food preparations from Mexico
Cane or beet sugar and molasses from Mexico or the United States
Cotton or man-made fiber apparel imported from Canada
Wool apparel imported from Mexico
Non-originating cotton or man-made fiber spun yarn goods from Mexico

How to choose the right subheading

Country of origin: whether the goods are of Mexico, of Canada or of the United States, since each group of lines is split by party.
Product type: dairy and dairy-based preparations fall in 9823.01 to 9823.07, sugar, cocoa and food preparations in 9823.08 to 9823.10, and textiles and apparel in 9823.52 and 9823.53.
Quota status for Canadian goods: the .02 line in most groups covers goods subject to the quantitative limits in the U.S. notes, while the later lines match specific subheadings outside or above those limits.
For apparel, the fiber content (cotton or man-made fiber versus wool) and whether the item is apparel, fabric or a made-up good.
For dairy, whether the good is fluid milk or cream, concentrated milk, yogurt or buttermilk, cheese, or a food preparation.

Often confused with

Cheese that does not qualify as originating under USMCA
The Chapter 4 subheading applies; the 9823 lines are used only for goods that meet the note 11 conditions.
Heading 0406
Sugar confectionery that is not USMCA-originating
Classified in the ordinary Chapter 17 subheading, without the Chapter 98 provision.
Heading 1704
Cotton t-shirts made in China
Only goods of Canada, Mexico or the United States can use heading 9823.
Heading 6109
U.S. goods returned after export without change
Returned U.S. products are entered under 9801, not under the USMCA heading.
Heading 9801
Personal effects of a person arriving from abroad
Arrival allowances are handled in 9804 rather than in 9823.
Heading 9804

Frequently asked questions

What is the HTS code for USMCA-originating cheese from Canada within the quota?

It is classified under 9823.04.02, which covers Canadian cheese goods subject to the quantitative limits in U.S. note 4(b)(1), with a general (MFN) rate of n/a. Cheese of Mexico or the United States under the same group is entered under 9823.04.01, also n/a.

What is the duty on USMCA sugar from Mexico?

Sugar of Mexico entered under the USMCA provisions is classified under 9823.09.01, and the general (MFN) rate shown for that line is n/a. Canadian sugar within the limits falls under 9823.09.02, also n/a.

How do I classify Canadian cotton or man-made fiber apparel under USMCA?

Cotton or man-made fiber apparel imported from Canada is entered under 9823.52.01, with a general (MFN) rate of n/a. Wool apparel from Canada goes under 9823.52.02, and Mexican cotton or man-made fiber apparel goes under 9823.53.01, both n/a.

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.