Analysis
HTS 3302.10.20 covers containing not over 20 percent of alcohol by weight 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.
The other lines in the same group are 3302.10.10 (not containing alcohol, 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.
All 4 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3302.10.10 | Not containing alcohol | 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 |