Analysis
HTS 3302.90.20 covers containing over 10 percent of alcohol by weight under heading 3302 (mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
For statistics it divides in two: 3302.90.20.10 for perfume oil mixtures and blends, consisting of products… and 3302.90.20.50 for other. Both pay the same duty; the suffix records which kind was imported.
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.
Census statistics map these goods to NAICS 325620 (Toilet Preparation Manufacturing), an industry of 1,096 US establishments employing 48,968 people, the industry a domestic producer of these goods reports under.
All 6 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Statistical suffixes
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% |
| 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 |