Analysis
Subheading 3304.99 covers other, within heading 3304. 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: 3304.99.10 for petroleum jelly put up for retail sale (duty-free) and 3304.99.50 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by Toilet Preparation Manufacturing (325620). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3304.99 once they fall within heading 3304 (beauty or make-up preparations and preparations for the care of the skin (other than…). 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3304.99.10 | Petroleum jelly put up for retail sale | Free |
| 3304.99.50 | Other: other | Free |