Analysis
HTS 3305.20.00 covers preparations for permanent waving or straightening under heading 3305 (preparations for use on the hair).
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 3305.10.00 (preparations for use on the hair: shampoos, duty-free), 3305.30.00 (preparations for use on the hair: hair lacquers, duty-free) and 3305.90.00 (preparations for use on the hair: other, 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 3 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 |
|---|---|---|
| 3305.10.00 | Preparations for use on the hair: shampoos | Free |
| 3305.30.00 | Preparations for use on the hair: hair lacquers | Free |
| 3305.90.00 | Preparations for use on the hair: other | Free |