The eligibility of the United States-Mexico-Canada Agreement (USMCA) and country of origin of manicure glues from Mexico

N363092 July 15, 2026 CLA-2-35:OT:RR:NC:N3: 135 CATEGORY: Trade Programs, Origin Rachael Goding International Automated Brokers, Inc. 1655 St. Andrews Cove San Diego, CA 92020 RE: The eligibility of the United States-Mexico-Canada Agreement (USMCA) and country of origin of manicure glues from Mexico Dear Ms. Goding: In your letter dated July 9, 2026, on behalf of Pacer Technology, Inc., you requested a binding ruling on the eligibility of manicure glues under the USMCA and the country of origin for marking. The products under consideration are four families of manicure glues. You state the bulk glues are purchased in 20 kg jugs in varying viscosities from Taiwan. The glues are exported to Mexico and classified under subheading 3506.99, Harmonized Tariff Schedule of the United States (HTSUS). In Mexico, the different viscosity glues are mixed for four hours at a very specific rate of addition to ensure the elimination of all concentration gradients. By mixing the different glues in a very specific and slow, controlled manner, they become suitable for use as manicure glues. Without the mixing process, the glues would be too runny or too thick to be suitable for use as manicure glues. Additionally, the glues are stored at a specific temperature while sealed prior to mixing to prevent condensation. Finally, the glues are packaged in smaller bottles and imported into the United States under subheading 3506.10.5000, HTSUS. The four families of glues at issue—fast-setting, fast-setting with vitamins, very slow-setting, and special dip system manicure glues—all undergo the processing described above prior to being packaged in smaller bottles for import to the United States. 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)); Since the manicure glues contain non-originating ingredients, they are not considered a good wholly obtained or produced entirely in a USMCA country under GN 11(b)(i), nor are the products produced exclusively from originating materials per GN 11(b)(ii). Thus, we must determine whether the product qualifies under GN 11(b)(iii). As previously noted, the manicure glues are classified under subheading 3506.10.5000, HTSUS. The applicable rule of origin for goods classified under subheading 3506.10.5000, HTSUS, is in GN 11(o)/ Rule 4(A) to Chapter 35, HTSUS, which provides “A change to subheadings 3503.00 through 3507.90 from any other subheading, including another subheading within that group.” In this case, the bulk glues exported from Taiwan to Mexico are classified in subheading 3506.99, HTSUS. Since the non-originating glues are classified in a subheading other than subheading 3506.10, HTSUS, the tariff shift rule under GN 11(o), Rule 4(A) to Chapter 35, HTSUS, is satisfied. Based on the facts provided, the goods described above qualify for USMCA preferential tariff treatment, because they meet the requirements of HTSUS General Note 11(b) and GN 11(o), Rule 4(A) to Chapter 35. The goods will therefore be entitled to a free rate of duty under the USMCA upon compliance with all applicable laws, regulations, and agreements. Country of Origin Marking: The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The “country of origin” is defined in 19 CFR 134.1(b) as “the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of this part; however, for a good of a NAFTA or USMCA country, the marking rules set forth in part 102 of this chapter (hereinafter referred to as the part 102 Rules) will determine the country of origin.” Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in §§ 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect to goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining the country of origin of a good for marking purposes, with the exception of textile goods which are subject to the provisions of 19 C.F.R. § 102.21. See 19 C.F.R. § 102.11. Applied in sequential order, 19 CFR Part 102.11(a) provides that the country of origin of a good is the country in which: (1) The good is wholly obtained or produced; (2) The good is produced exclusively from domestic materials; or (3) Each foreign material incorporated in that good undergoes an applicable change in tariff classification set out in Part 102.20 and satisfies any other applicable requirements of that section, and all other applicable requirements of these rules are satisfied. The manicure glues are neither “wholly obtained or produced” nor “produced exclusively from domestic materials.” Therefore, paragraphs (a)(1) and (a)(2) cannot be used to determine the country of origin of the manicure glues, and paragraph (a)(3) must be applied next to determine the origin of the finished articles. The manicure glues are classified under subheading 3506.10.5000, HTSUS. The tariff shift requirement in Part 102.20 for the manicure glues at issue states: A change to subheading 3506.10 from any other subheading, except from heading 3503 or subheading 3501.90. The bulk glues, which are exported from Taiwan to Mexico and classified under subheading 3506.99, HTSUS, undergo the required tariff shift. As a result, Part 102.11(a)(3) is applicable. Accordingly, the country of origin of the manicure glues for marking purposes will be Mexico. 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 Fei Chen at fei.chen@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division