Analysis
HTS 3307.30.10 covers bath salts, whether or not perfumed under heading 3307 (pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations…).
The general duty rate is 5.8% of the customs value, which is among the highest the rates in chapter 33 (96th percentile of 41 lines with an ad valorem rate). On a shipment valued at $10,000 that is $580 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 2.4% to 6%, so the exact line matters. The widest gap is with 3307.41.00 ("Agarbatti" and other odoriferous preparations which operate by…), at 2.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.4 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5.8%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 75%, 12.9 times the general rate.
Neighbouring 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% |
| 3307.30.50 | 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% |