HTS heading · chapter 33
3302
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages
Analysis
Heading 3302 of the Harmonized Tariff Schedule covers mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous…. It divides into 2 six-digit subheadings and 7 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.
Every one of its 7 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 3302.10 (of a kind used in the food or drink industries, 5 lines) and 3302.90 (other, 2 lines).
Its median rate of duty-free sits at the 32nd percentile of the headings in chapter 33.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3302.10.10 | Not containing alcohol | Free |
| 3302.10.20 | Containing not over 20 percent of alcohol by weight | Free |
| 3302.10.40 | Containing over 20 percent but not over 50 percent of alcohol by weight | 8.4¢/kg + 1.9% |
| 3302.10.50 | Containing over 50 percent of alcohol by weight | 17¢/kg + 1.9% |
| 3302.10.90 | Containing over 20 percent of alcohol by weight: other | Free |
| 3302.90.10 | Containing no alcohol or not over 10 percent of alcohol by weight | Free |
| 3302.90.20 | Containing over 10 percent of alcohol by weight | Free |