US Matcha Import Duties 2026: HTS Classification, Section 122 & Landed Cost
For a US importer, the practical answer on matcha section 122 import duty is reassuring: pure, unflavored matcha is green tea, it is classified under HTS heading 0902, and its US most-favored-nation (MFN) product duty is free — 0%. The temporary 10% import surcharge that the United States imposed under Section 122 in early 2026 (Proclamation 11012) exempted agricultural products, and it carried a statutory 150-day window that has since lapsed. In other words, a headline “tariff” percentage you may have read is a separate, time-varying measure — not the duty on your matcha. This guide shows how matcha is classified, what Section 122 actually did, how to compute landed cost line by line, and the documents and export-side records that keep a lot in the duty-free lane. On a fast-moving 2026 measure, always confirm the current position with US Customs and Border Protection (CBP) or a licensed customs broker before you quote a customer.
For Companies Seeking Matcha Powder
We classify and document each matcha lot for the destination market before it ships — the correct HTS 0902 line, a per-lot COA with destination-aligned MRL testing, and complete customs and FDA paperwork — so entry is clean and the duty-free rate holds.
Common Challenges:
- “We have projects but cannot secure stable matcha supply…”
- “We want to incorporate matcha into new café menu items!”
If you face these concerns, consult with Matcha Times. Feel free to contact us for initial inquiries.
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Key Takeaways
- Pure matcha is duty-free. Unflavored green tea under HTS 0902 carries a free (0%) US MFN rate; only flavored green tea sits at 6.4%.
- Section 122 is a temporary surcharge, not a product duty. It is capped by statute at 15% ad valorem for up to 150 days (19 U.S.C. § 2132).
- The 2026 measure exempted agriculture. Proclamation 11012 set a 10% surcharge effective 24 February 2026 for 150 days and exempted agricultural products, so pure matcha stayed at its free rate; that window has since expired.
- Landed cost, not the duty, is where the money is. With duty at $0, the only ad valorem US charges on a pure-matcha entry are the small CBP MPF and HMF user fees.
- Classification and documents decide the rate. Correct HS 0902 classification, a per-lot COA, FDA Prior Notice and FSVP records keep the lot duty-free and clear entry.
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How Matcha Is Classified: HTS Heading 0902
Duty starts with classification. Matcha is a powdered green tea, so it falls under the tea heading of the Harmonized Tariff Schedule of the United States (HTS), heading 0902. But the exact subheading — and whether any duty attaches — depends on packing size and, crucially, on whether the product is flavored or blended. Getting this right is the single biggest lever an importer controls.
Unflavored vs flavored: the distinction that sets the rate
Under HTS heading 0902, unflavored green tea is free (0%) while flavored green tea is dutiable at 6.4% (general/MFN column, per the USITC HTS). Pure matcha — 100% stone-milled green tea with nothing added — is unflavored and therefore duty-free. The moment a product is sweetened, blended with milk powder, or flavored (a “matcha latte mix”, for example), it can shift to the flavored line or out of 0902 entirely into a food-preparation heading with its own duty. The table below maps common formats to their classification logic; confirm the precise 10-digit statistical line for your product in the live HTS.
| Matcha format | Typical HTS logic | US MFN duty |
|---|---|---|
| Pure matcha, bulk (> 3 kg immediate packing) | 0902.20 — other green tea, not flavored | Free (0%) |
| Pure matcha, retail packing (≤ 3 kg) | 0902.10 — green tea, not flavored, small packings | Free (0%) |
| Flavored green tea / matcha (flavoring added) | 0902.10/0902.20 — flavored line | 6.4% |
| Sweetened / blended “latte mix” (sugar, milk powder) | Often reclassified out of 0902 into a food-preparation heading | Confirm per formula |
The classic mistake is to assume every matcha SKU rides the same duty as pure matcha. A blended retail mix can be dutiable even though the bulk powder it was made from is not — so classify each product on its own recipe, not on the category name.
Country of origin: duty treatment is not about where it is from
The MFN rate under 0902 applies to normal-trade-relations partners, which includes Japan; the duty outcome for pure matcha is the same free rate regardless of the exporting prefecture. Origin still matters for documentation, marking and any country-specific trade measure — but it does not turn a duty-free tea into a dutiable one.
Section 122 Explained: The 2026 Import Surcharge
Section 122 became a live concern for matcha buyers in 2026 because it was used to impose a broad temporary surcharge. Understanding what the tool is — and its hard statutory limits — tells you why it never became a matcha product duty and why any figure you read has an expiry date.
What Section 122 authorizes
Section 122 of the Trade Act of 1974 (19 U.S.C. § 2132) lets the President impose a temporary import surcharge to address a serious US balance-of-payments deficit. Its limits are strict: the surcharge may not exceed 15% ad valorem, and it may stay in effect for no more than 150 days unless Congress extends it (see the Congressional Research Service overview). It is a blunt, short-fuse instrument — by design it cannot become a permanent product tariff.
What the 2026 proclamation actually did
On 20 February 2026 the President issued Proclamation 11012, imposing a 10% ad valorem Section 122 surcharge effective 24 February 2026 for 150 days (through late July 2026). Critically for tea buyers, the proclamation exempted specified categories, including agricultural products. Because matcha is an agricultural tea product under HS 0902, pure matcha was not caught by the surcharge and remained at its free MFN rate. The timeline below is the sequence buyers actually needed to track.
| Element | Detail | Source basis |
|---|---|---|
| Authority | Section 122, Trade Act of 1974 (19 U.S.C. § 2132) | Statute / CRS |
| Statutory ceiling | 15% ad valorem; max 150 days without Congressional extension | 19 U.S.C. § 2132 |
| 2026 measure | Proclamation 11012 — 10% ad valorem surcharge | White House proclamation |
| Effective / duration | Effective 24 Feb 2026; 150-day window (to late Jul 2026) | Proclamation 11012 |
| Matcha treatment | Agricultural products exempted → pure matcha unaffected | Proclamation 11012 scope |
Section 122 and matcha today: the current position
In practice, for pure matcha, the surcharge does not apply, on two independent grounds: the 2026 surcharge exempted agricultural products, and its 150-day statutory window has lapsed. Section 122 measures are temporary by law and have also been the subject of legal challenge, so their status can change quickly. Do not assume a surcharge applies — and do not assume one never will. Before you commit a landed-cost number to a customer, confirm the current operative position for your specific HTS line with CBP or a licensed customs broker.
Landed Cost: A Worked Example
Because the product duty on pure matcha is zero, landed cost is dominated by freight, insurance and a couple of small US user fees — not by tariff. The step-by-step below shows the mechanics. To keep it concrete we use an illustrative assumed entered (customs) value of $10,000 for a bulk lot — an example figure for the calculation only, not a price quote or a market rate.
The two ad valorem US charges are set by CBP: the Merchandise Processing Fee (MPF) on formal entries is 0.3464% of the entered value (FY2026 minimum $33.58, maximum $651.50, per CBP), and the Harbor Maintenance Fee (HMF) on vessel cargo is 0.125% of cargo value with no cap (per CBP). Confirm the current fee schedule and any minimum/maximum before you rely on these.
| Landed-cost line | Basis | On the $10,000 illustrative value |
|---|---|---|
| Customs (entered) value | Transaction value of the goods (excl. US duty) | $10,000 (assumed, illustrative) |
| Duty — pure matcha (HTS 0902, unflavored) | Free (0%) MFN | $0 |
| Section 122 surcharge | Agricultural products exempted; window lapsed | $0 |
| MPF (formal entry) | 0.3464% (FY2026 min $33.58 / max $651.50) | ≈ $34.64 |
| HMF (vessel cargo) | 0.125% of cargo value, no cap | ≈ $12.50 |
| Freight & insurance | Actual carrier / insurer invoice | Per shipment |
The lesson: on a pure-matcha entry the total ad valorem US government charge is a fraction of a percent — here roughly $47 on $10,000 — because the duty itself is zero. If a quote you receive bakes in a double-digit “matcha tariff”, ask which measure and HTS line it refers to; on pure matcha, it usually should not be there.
Documents US Customs Entry Requires
A duty-free rate does not clear a shipment on its own — the paperwork does. US entry of matcha as a food touches both CBP and the FDA. Assemble this document set for every lot so classification, food-safety and valuation are all provable.
| Document | What it establishes | Who relies on it |
|---|---|---|
| Commercial invoice & packing list | Identity, quantity and the customs value the fees are computed on | CBP / broker |
| HTS classification (0902 line) | The correct duty line — unflavored vs flavored | CBP / broker |
| FDA Prior Notice | Advance notice of an imported food shipment | FDA |
| FSVP records | The importer verified a compliant foreign supplier | FDA / FSMA |
| Certificate of Analysis (COA) | Per-lot residues, heavy metals and microbiology for the destination market | Importer / FDA |
| Bill of lading / entry filing | Route, timing and the CBP entry summary | CBP / carrier |
Import Step-by-Step, From Export to Entry
The workflow that keeps matcha duty-free and moving is a fixed sequence. Run it the same way every time; the export side does most of the heavy lifting before the goods ever reach a US port.
- Classify the exact product. Decide the HTS 0902 line on the actual recipe (unflavored vs flavored vs blended), not the category name, so the duty rate is correct from the start.
- Confirm the current duty position. Check the live HTS rate and verify whether any temporary measure applies to your line with CBP or a broker — the rate is a fact to confirm, not to assume.
- Prepare export-side records. Per-lot COA with destination-aligned MRL testing, origin details and complete commercial documents, assembled before dispatch.
- File FDA Prior Notice and hold FSVP records. Give advance notice of the food shipment and keep the supplier-verification file that US law puts on the importer.
- Submit the CBP entry. The broker files the entry summary with the classification and customs value; MPF and HMF are computed on that value.
- Reconcile on arrival. Match goods to the COA and documents, keep the entry records, and confirm the fees charged match the classification.
Common Costly Mistakes
Most avoidable duty and delay problems on matcha trace back to a handful of recurring errors:
- Treating a headline surcharge as the matcha duty. A temporary Section 122 or reciprocal measure is separate from the 0902 product rate and often exempts agriculture — do not bake it into a quote without confirming it applies.
- Mis-classifying a flavored or blended SKU as pure matcha. A sweetened latte mix can be dutiable or sit outside 0902; classify on the recipe.
- Relying on a stale percentage. 2026 measures changed repeatedly; a number without a date and a source is a liability. Confirm the current rate at entry.
- Skipping FDA Prior Notice or FSVP records. A correct duty rate does not save a shipment held for a food-safety documentation gap.
- Quoting landed cost without the small US user fees. Duty may be $0, but MPF and HMF still apply — leave them out and your margin math is wrong.
Supplier & Compliance Checklist
Evaluate any matcha supplier — farm, processor, trading company or export organization — against the same criteria, so classification and clearance are provable rather than assumed. Use this as your pre-shipment checklist:
| Criterion | What to verify with any supplier |
|---|---|
| Correct HTS classification | The exact 0902 line per SKU (unflavored vs flavored vs blended), documented on the invoice |
| Per-lot COA | Lot-specific residues, heavy metals and microbiology, matching the goods and your destination market |
| Destination MRL testing | Each lot tested against the US (and any other destination) limits, not only Japan’s domestic limits |
| FDA readiness | Prior Notice capability and the records that support your FSVP obligation as importer |
| Complete customs documents | Commercial invoice, packing list, origin details and correct value basis before dispatch |
| Current-rate discipline | A supplier that dates and sources any duty statement rather than quoting a stale headline % |
| Traceability | Lot numbers traceable to farm, harvest and test records for a food-safety or valuation query |
Questions to ask before you order:
- “What exact HTS 0902 line applies to this SKU, and is it unflavored or flavored?”
- “Will you provide a per-lot COA with destination-aligned MRL testing before shipping?”
- “Can you support FDA Prior Notice and give me the records I need for FSVP?”
- “Do you date and source any statement you make about the current duty or surcharge?”
- “Can you trace each lot to farm, harvest and test records if CBP or the FDA asks?”
Sources & Methodology
This guide synthesises the official US classification, tariff-authority, customs-fee and food-safety frameworks below; each source states what it supports, its issuer and its scope. It makes no first-party statistical claim and quotes no matcha price as fact — the landed-cost figure uses an explicitly illustrative assumed value. Because 2026 trade measures are time-varying, confirm the current rate for your HTS line with CBP or a licensed customs broker before quoting.
- USITC — Harmonized Tariff Schedule (0902) — US tariff classification and MFN duty for green tea under heading 0902 (USITC; accessed 2026-09-17; US scope)
- 19 U.S.C. § 2132 (Section 122, Trade Act of 1974) — Section 122 statutory limits: 15% ad valorem, 150 days (Cornell LII; accessed 2026-09-17; US statute)
- Congressional Research Service — Section 122 — plain-language overview of Section 122 balance-of-payments authority (CRS; accessed 2026-09-17; US scope)
- Proclamation 11012 (Feb 2026) — the 2026 10% surcharge, effective date, 150-day duration and agricultural exemption (White House; accessed 2026-09-17; US scope)
- CBP — Merchandise Processing Fee (MPF) — Merchandise Processing Fee rate and FY2026 min/max (CBP; accessed 2026-09-17; US scope)
- CBP — Harbor Maintenance Fee (HMF) — Harbor Maintenance Fee rate on vessel cargo (CBP; accessed 2026-09-17; US scope)
- FDA — Prior Notice of Imported Foods — advance notice required for imported food shipments (FDA; accessed 2026-09-17; US scope)
- FDA — FSVP for Importers — the importer’s duty to verify a compliant foreign supplier (FDA/FSMA; accessed 2026-09-17; US scope)
Researched and reviewed by the Matcha Times Editorial Team, operated by the Japan Matcha Export Organization (JMEX). Last reviewed: 2026-09-17. See our Editorial Policy and Sources & Methodology. Found an error? Tell us.
Why Buyers Choose JMEX (Japan Matcha Export Organization)
On the export side, JMEX prepares each lot with the correct HTS 0902 classification, a per-lot COA and MRL testing aligned to your destination market, and the full customs and FDA documentation US entry expects. With an export track record to 43 countries, we bridge origin and buyer so a shipment clears without a classification or food-safety surprise.
For US matcha duty this means one export partner keeps the product correctly classified as unflavored green tea under 0902, dates and sources any duty statement instead of quoting a stale headline, and supplies the records — verified per lot, never assumed — that keep the lot in the duty-free lane.
Frequently Asked Questions
Short, direct answers to the questions US B2B matcha buyers ask most about duty and Section 122.
Is there an import duty on matcha in the US?
For pure, unflavored matcha, no. Matcha is green tea, classified under HTS heading 0902, and the US most-favored-nation duty for unflavored green tea is free (0%). Flavored green tea is dutiable at 6.4%, and a sweetened or blended matcha preparation can be reclassified out of 0902 into a food-preparation heading with its own duty. Classify each product on its actual recipe, and confirm the exact line in the live USITC HTS.
Does Section 122 apply to matcha?
In practice, for pure matcha, no. The 2026 Section 122 measure (Proclamation 11012) imposed a temporary 10% ad valorem surcharge effective 24 February 2026 for 150 days, but it exempted specified categories including agricultural products, so pure matcha stayed at its free MFN rate. Section 122 surcharges are capped by statute at 15% for up to 150 days and are temporary; the 2026 window has lapsed. Confirm the current status for your HTS line with CBP or a customs broker.
What is the HTS code for matcha?
Matcha is green tea and falls under HTS heading 0902. Unflavored green tea in immediate packings not exceeding 3 kg is typically 0902.10, and other (bulk) unflavored green tea is 0902.20 — both free of duty. Flavored green tea sits on the 6.4% line, and a sweetened or milk-blended mix may fall outside 0902 altogether. Verify the precise 10-digit statistical line for your specific product in the USITC HTS.
Is flavored matcha taxed differently from pure matcha?
Yes. Under HTS 0902 the general (MFN) duty is free for unflavored green tea but 6.4% for flavored green tea. Adding flavoring, sugar or milk powder can move a product to the flavored line or into a separate food-preparation heading with its own rate. This is why a bulk matcha powder can be duty-free while a retail “matcha latte mix” made from it is not — classify on the formula, not the name.
How do I calculate landed cost for imported matcha?
Start from the customs (entered) value of the goods, add the duty (free for pure matcha), then add the two CBP ad valorem user fees — the Merchandise Processing Fee (0.3464% on formal entries, with an FY2026 minimum and maximum) and, for vessel cargo, the Harbor Maintenance Fee (0.125%) — plus your actual freight and insurance. On pure matcha the government ad valorem charge is a fraction of a percent because the duty is zero. Confirm current fee rates and any surcharge with CBP.
What documents do I need to import matcha into the US?
At minimum: a commercial invoice and packing list, the correct HTS 0902 classification, a CBP entry filing, an FDA Prior Notice for the food shipment, the FSVP records that show you verified a compliant foreign supplier, and a per-lot Certificate of Analysis covering residues, heavy metals and microbiology for your destination market. A correct duty rate does not clear a shipment on its own — the food-safety and valuation documents do.
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Conclusion
When origin, grade, and export conditions align, matcha becomes a stable revenue source. Start by defining your requirements and confirming quality with a sample.
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