Analysis
HTS 3302.10.90 covers containing over 20 percent of alcohol by weight: other under heading 3302 (mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a…).
Goods from countries without normal trade relations pay the column 2 rate of 50% instead of nothing, so origin decides between free entry and a 50% duty.
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.
The other lines in the same group are 3302.10.10 (not containing alcohol, duty-free), 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%) and 3302.10.50 (containing over 50 percent of alcohol by weight, 17¢/kg + 1.9%).
Census statistics map these goods to NAICS 325199 (All Other Basic Organic Chemical Manufacturing), an industry of 894 US establishments employing 77,304 people, the industry a domestic producer of these goods reports under.
Neighbouring 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% |