USMCA Tariff Codes: HTSUS Lookup, Rules of Origin, and Certification

To claim a preferential duty rate under the United States-Mexico-Canada Agreement, you match your product to a USMCA tariff code in the Harmonized Tariff Schedule of the United States (HTSUS), confirm it meets the rule of origin for that code, and enter it with a compliant certification. The rate itself appears in the “Special” subcolumn of the tariff schedule, flagged with an indicator that tells U.S. Customs and Border Protection (CBP) the goods are being entered under USMCA.¹

How USMCA Rates Appear in the HTSUS

The HTSUS assigns every imported product a numerical classification and lists the duty rate that applies to it. Within Column 1, a “Special” subcolumn flags goods eligible for reduced or zero duties under trade agreements. USMCA eligibility carries specific Special Program Indicators (SPIs):

“S” covers the vast majority of USMCA claims.
“S+” applies to agricultural goods subject to tariff-rate quotas and to non-originating textile and apparel goods entering under tariff preference levels.¹
“CA” appears next to a preferential rate for goods originating in Canada, and “MX” for goods originating in Mexico.²

The governing legal text sits in General Note 11 of the tariff schedule. That note carries the full USMCA rules of origin and eligibility criteria, and any importer wanting to enter a product at USMCA rates has to work through it for the specific classification involved.¹ The U.S. International Trade Commission (USITC) revised the HTS when the agreement took effect on July 1, 2020, to implement the new rules of origin, remove expired NAFTA provisions, and add new statistical breakouts.³

The agreement staged its tariff eliminations over up to ten years. As of 2026, most staging categories have completed their phase-outs and the affected goods are duty-free under USMCA when they meet the rules of origin. A smaller set of tariff lines is still phasing down through 2030, and a handful of lines keep their existing rate with no scheduled reduction.²

Looking Up a Product’s USMCA Tariff Treatment

Start with the classification. The USITC publishes the current HTS at hts.usitc.gov, together with a user guide and interactive training.⁴ The U.S. Census Bureau’s Schedule B search engine can also point you to the right classification; the first six digits of a Schedule B number correspond to the international HS code.⁵

Once you have the HTS code, open General Note 11 and find the product-specific rule of origin listed for that code. If the good satisfies the rule, the Special subcolumn of the tariff schedule will display the USMCA rate (often “Free”) next to the “S,” “CA,” or “MX” indicator.² If you want a second check, the International Trade Administration’s Customs Info Database and FTA Tariff Tool let you compare the most-favored-nation rate with the USMCA preferential rate side by side.⁶ For a binding answer on classification, contact the local CBP port of entry or request a binding ruling from a National Import Specialist.⁵

If you already imported goods and paid the standard rate, a post-importation USMCA claim cannot go through the standard Post Summary Correction. It has to be filed under 19 U.S.C. § 1520(d).¹

Rules of Origin That Decide Whether the Code Qualifies

Classification only gets you in the door. The USMCA’s product-specific rules, set out in Annex 4-B and organized by HS chapter, heading, and subheading, tell you what transformation or value threshold the good must meet to count as originating.⁷

Tariff Shift

The most common test is a change in tariff classification, often called a tariff shift. Non-originating materials used to make the finished product must fall under a different HS heading or subheading than the product itself. That difference is the proxy for enough manufacturing having happened inside North America.⁸

Regional Value Content

Some product-specific rules require a minimum regional value content (RVC) either instead of, or in addition to, a tariff shift. RVC can be calculated by the transaction value method, which requires at least 60% regional content, or by the net cost method, which requires at least 50%. The applicable method and threshold depend on the rule assigned to that tariff line, and RVC only applies when the product-specific rule permits it.⁷

De Minimis

Even when non-originating materials fail the required tariff shift, a product can still qualify if the value of those materials does not exceed 10% of the good’s transaction value (adjusted for international shipping costs) or total cost. The USMCA raised this threshold from 7% under NAFTA.⁹ Goods subject to an RVC requirement can also lean on the de minimis provision, though the non-originating materials still count toward the RVC calculation.¹⁰ Textiles and apparel and certain agricultural products in HS Chapters 1–27 are excluded from the standard de minimis rule.

Wholly Obtained and Accumulation

Goods wholly obtained or produced in one or more USMCA countries automatically qualify. That covers minerals extracted, crops harvested, and animals born and raised within the territory.¹¹ The agreement also allows accumulation, so production performed on non-originating materials in any USMCA country counts toward the final product’s originating status. Materials used in production but not physically incorporated into the good, such as fuel, tools, and safety equipment, are treated as originating regardless of source.⁷

Certification of Origin

USMCA does not prescribe a form. Unlike NAFTA, which required CBP Form 434, a USMCA certification can appear on an invoice or any other document as long as it carries the nine data elements set out in Annex 5-A:¹²

A statement that the importer, exporter, or producer is certifying origin.
Certifier name and contact information.
Exporter name and contact information.
Producer name and contact information.
Importer name and contact information.
A description of the good in enough detail to identify it, with the HS classification to at least the six-digit level.¹³
The origin criterion the good satisfies (tariff shift, RVC, wholly obtained, and so on).
A blanket period, if the certification covers multiple identical shipments over up to 12 months.
Authorized signature and date.

The certification may be completed in English, French, or Spanish, and the three countries must accept electronic submissions with electronic or digital signatures. No certification is required for non-commercial imports or for commercial shipments valued at $2,500 or less, unless the shipment is part of a series structured to evade compliance.¹² Minor errors on a certification should not lead to rejection; a defective document has to give the importer at least five working days to submit a corrected version.¹³

Sector Rules That Override the General Approach

Three product areas carry rules stricter or more elaborate than the general framework, and if your goods fall inside them the general steps above are only a starting point.

Automotive Goods

Passenger vehicles and light trucks must meet 75% regional value content by the net cost method, and heavy trucks must meet 70% (phased in through July 2027). A separate Labor Value Content (LVC) requirement demands that a share of a vehicle’s value come from plants where workers earn at least $16 per hour: 40% for passenger vehicles and 45% for light and heavy trucks. Producers must also certify that 70% of their corporate steel and aluminum purchases originate in North America, and three separate pre-entry certifications for LVC, steel, and aluminum have to be filed with CBP, which coordinates with the Department of Labor on LVC validation. Missing any of these can mean denial of the preferential rate.¹⁴

Textiles and Apparel

Textile and apparel products generally follow a “yarn-forward” rule: the yarn must be formed and all downstream steps (weaving or knitting, cutting, sewing) must happen inside the USMCA territory. Some categories go further with a “fiber-forward” rule.⁹ For textiles, de minimis works by weight rather than value: non-originating fibers cannot exceed 10% of the good’s total weight, with elastomeric content capped at 7%. Sewing thread, pocketing fabric, narrow elastic bands, and coated fabric must be produced in North America to count toward origin. Tariff preference levels permit limited quantities of non-originating textile and apparel goods to enter duty-free after significant processing in the region.¹⁵

Agricultural Tariff Rate Quotas

Most agricultural products that were duty-free under NAFTA remain so. For dairy, poultry, eggs, and sugar, the agreement created tariff rate quotas (TRQs) that allow specified quantities in at preferential rates, with higher duties on volumes above the quota.¹⁶ TRQ commodities are classified under Chapter 98, Subchapter XXIII of the HTSUS, and to claim the preferential rate the importer must present a Certificate of Eligibility issued by the government of Canada or Mexico.¹⁷

USMCA Preferences and Other U.S. Tariffs

A common and expensive mistake is assuming a USMCA-qualifying good is shielded from every other duty the United States imposes. It is not. Section 232 tariffs on steel and aluminum, Section 301 tariffs on Chinese-origin goods, and duties imposed under the International Emergency Economic Powers Act (IEEPA) each operate under their own authorities, and their interaction with USMCA is set by specific presidential proclamations and CBP guidance that change with each action.

The Trump administration has generally kept carve-outs for USMCA-compliant goods when imposing broad tariffs on Canada and Mexico. IEEPA-based duties of 25% were aimed at non-USMCA-compliant goods, and the 25% global auto tariff proclaimed in March 2025 included an exception for U.S. content in vehicles imported from Mexico and Canada.¹⁸ Section 232 tariffs on steel and aluminum were reinstated on Canadian and Mexican products in 2025 after earlier exemptions ended.¹⁹ CBP publishes guidance messages (CSMS notices) for each tariff action, and treatment has to be checked product by product against those notices.²⁰

USMCA side letters with Canada and Mexico give the two countries a 60-day negotiation window before the United States can impose new Section 232 tariffs on their goods. The side letters also include preemptive auto tariff exclusions covering up to 2.6 million passenger vehicles, all light trucks, and a set value of auto parts annually. For non-USMCA-compliant automotive goods, U.S. duties may not exceed the most-favored-nation rate in effect on August 1, 2018.¹⁹

What Changes in 2026

The USMCA’s first mandatory joint review is scheduled for July 2026, the sixth anniversary of entry into force. Under Article 34.7, the Free Trade Commission must decide among three options: renew the agreement for another 16 years, withdraw with at least six months’ notice, or continue without renewal, in which case the agreement would expire in 2036 unless annual reviews produce a renewal before then. U.S. Trade Representative Jamieson Greer has said the United States is not prepared to recommend renewal without changes, signaling the review will likely turn into a broader renegotiation touching tariff rules, regional content requirements, and non-trade issues including migration and drug trafficking.²¹ Whatever comes out of that process may reshape how USMCA tariff codes and preferential rates work from 2026 forward, so any long-horizon sourcing decision should account for the possibility of new origin thresholds or certification rules.

1
U.S. Customs and Border Protection. USMCA FAQs
2
U.S. International Trade Commission. General Note 11 – USMCA
3
U.S. International Trade Commission. Revised HTS Reflecting USMCA-Related Updates
4
U.S. International Trade Commission. Harmonized Tariff Schedule
5
U.S. Customs and Border Protection. Determining Duty Rates
6
International Trade Administration. Customs Info Database User Guide
7
Office of the United States Trade Representative. USMCA Chapter 4 – Rules of Origin
8
International Trade Administration. Identify and Apply Rules of Origin
9
International Trade Administration. USMCA Overview
10
Foreign Agricultural Service. USMCA De Minimis Provisions
11
Cornell Law Institute. 19 U.S.C. § 4531
12
U.S. Customs and Border Protection. USMCA FAQs
13
Office of the United States Trade Representative. USMCA Chapter 5 – Origin Procedures
14
International Trade Administration. USMCA Auto Report
15
Baker Institute for Public Policy. Textiles, Apparel and Agriculture in the USMCA
16
Office of the United States Trade Representative. USMCA Market Access and Dairy Outcomes
17
U.S. Customs and Border Protection. Commodities Subject to Tariff Rate Quotas
18
Center for Strategic and International Studies. USMCA Review 2026
19
Congressional Research Service. USMCA Joint Review
20
U.S. Customs and Border Protection. Trade Remedies
21
Brookings Institution. Foreword: USMCA Forward 2026