3306

Analysis

Heading 3306 of the Harmonized Tariff Schedule covers preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.

Every one of its 3 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 3306.10 (unnamed, 1 line), 3306.20 (unnamed, 1 line) and 3306.90 (unnamed, 1 line).

Its median rate of duty-free sits at the 32nd percentile of the headings in chapter 33.

By Census's concordance, most of its statistical lines are made by Toilet Preparation Manufacturing (325620) and Soap and Other Detergent Manufacturing (325611). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.