Heading 1301 covers natural exudates — substances that flow from plants without significant processing, such as shellac, gum arabic, and balsams. Heading 1302 applies to products obtained by solvent extraction, distillation, or similar processing of plant material, including concentrated extracts and isolated compounds like pectin. The degree of processing and the physical form of the material are the key classification factors.

Extracts intended for use as food ingredients, dietary supplements, or pharmaceutical excipients are subject to FDA oversight at entry. Importers should ensure that food-grade extracts comply with applicable food additive or GRAS regulations, and that any pharmaceutical-grade material meets relevant FDA standards. A licensed customs broker familiar with FDA entry procedures can help navigate the requirements.