Analysis
HTS 3303.00.20 covers not containing alcohol: other under heading 3303 (perfumes and toilet waters).
Goods from countries without normal trade relations pay the column 2 rate of 75% instead of nothing, so origin decides between free entry and a 75% duty.
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 3303.00.10 (floral or flower waters, duty-free) and 3303.00.30 (containing alcohol, duty-free).
Census statistics map these goods to NAICS 325620 (Toilet Preparation Manufacturing), an industry of 1,096 US establishments employing 48,968 people. That is the industry code a US manufacturer of the same product would normally use.
All 2 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 |
|---|---|---|
| 3303.00.10 | Floral or flower waters | Free |
| 3303.00.30 | Containing alcohol | Free |