HTS heading · chapter 33
3307
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties
Analysis
Heading 3307 of the Harmonized Tariff Schedule covers pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers…. It divides into 6 six-digit subheadings and 8 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
None of its 8 lines is duty-free at the general rate. Rates run from 2.4% to 6% with a median of 4.9%, so the line you choose sets the duty.
Its median rate of 4.9% sits at the 88th percentile of the headings in chapter 33.
The largest subheadings are 3307.10 (pre-shave, shaving or after-shave preparations, 2 lines), 3307.30 (perfumed bath salts and other bath preparations, 2 lines), 3307.20 (unnamed, 1 line) and 3307.41 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Toilet Preparation Manufacturing (325620), All Other Miscellaneous Chemical Product and Preparation Manufacturing (325998) and Soap and Other Detergent Manufacturing (325611). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3307.10.10 | Not containing alcohol | 4.9% |
| 3307.10.20 | Containing alcohol | 4.9% |
| 3307.20.00 | Personal deodorants and antiperspirants | 4.9% |
| 3307.30.10 | Bath salts, whether or not perfumed | 5.8% |
| 3307.30.50 | Perfumed bath salts and other bath preparations: other | 4.9% |
| 3307.41.00 | "Agarbatti" and other odoriferous preparations which operate by burning | 2.4% |
| 3307.49.00 | Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: other | 6% |
| 3307.90.00 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: other | 5.4% |