3302.90

Analysis

Subheading 3302.90 covers other, within heading 3302. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.

Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 3302.90.10 for containing no alcohol or not over 10 percent of alcohol by weight (duty-free) and 3302.90.20 for containing over 10 percent of alcohol by weight (duty-free).

By Census's concordance, most of its statistical lines are made by Toilet Preparation Manufacturing (325620) and All Other Basic Organic Chemical Manufacturing (325199). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 3302.90 once they fall within heading 3302 (mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.