Analysis
HTS 3301.19.10 covers other: of grapefruit under heading 3301 (essential oils (terpeneless or not), including concretes and absolutes; resinoids…).
Within this group the rate runs from duty-free to 4.2%. Compared with 3301.90.50 (other: other), which pays duty-free, a misclassification either way moves the duty by 2.7 percentage points.
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. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3301.12.00 | Essential oils of citrus fruit: of orange | 2.7% |
| 3301.13.00 | Essential oils of citrus fruit: of lemon | 3.8% |
| 3301.19.51 | Other: other | Free |
| 3301.24.00 | Of peppermint (Mentha piperita) | 4.2% |
| 3301.25.00 | Essential oils other than those of citrus fruit: of other mints | Free |
| 3301.29.10 | Other: of eucalyptus | 1.8% |
| 3301.29.20 | Other: of orris | 1.1% |
| 3301.29.51 | Other: other | Free |
| 3301.30.00 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: resinoids | Free |
| 3301.90.10 | Extracted oleoresins | 3.8% |
| 3301.90.50 | Other: other | Free |