Analysis
HTS 3301.90.50 covers other: other 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 3301.24.00 (of peppermint (Mentha piperita)) at 4.2%, a difference of 4.2 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 63% of the 41 tariff lines in chapter 33 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
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.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
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% |
| 3301.19.10 | Other: of grapefruit | 2.7% |
| 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% |