Analysis
HTS 3302.10.10 covers not containing alcohol under heading 3302 (mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 63% of the 41 tariff lines in chapter 33. 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 25% instead of nothing, so origin decides between free entry and a 25% duty.
The other lines in the same group are 3302.10.20 (containing not over 20 percent of alcohol by weight, duty-free), 3302.10.40 (containing over 20 percent but not over 50 percent of…, 8.4¢/kg + 1.9%), 3302.10.50 (containing over 50 percent of alcohol by weight, 17¢/kg + 1.9%) and 3302.10.90 (containing over 20 percent of alcohol by weight: other, duty-free).
Census statistics map these goods to NAICS 325199 (All Other Basic Organic Chemical Manufacturing), an industry of 894 US establishments employing 77,304 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |