3301.12.00

Analysis

HTS 3301.12.00 covers essential oils of citrus fruit: of orange under heading 3301 (essential oils (terpeneless or not), including concretes and absolutes; resinoids…).

Rates on the nearby lines range from duty-free to 4.2%. The costliest confusion would be with 3301.90.50 (other: other) at duty-free, a difference of 2.7 points on the customs value.

The general duty rate is 2.7% of the customs value, which is above most the rates in chapter 33 (73rd percentile of 41 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.7%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

The column 2 rate, for countries without normal trade relations, is 25%, 9.3 times the general rate.

Census statistics map these goods to NAICS 325998 (All Other Miscellaneous Chemical Product and Preparation Manufacturing), an industry of 1,319 US establishments employing 42,583 people, the industry a domestic producer of these goods reports under.