HTS tariff line · chapter 33
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
Analysis
HTS 3307.90.00 covers pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not… under heading 3307 (pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations…).
The general duty rate is 5.4% of the customs value, which is among the highest the rates in chapter 33 (94th percentile of 41 lines with an ad valorem rate). On a shipment valued at $10,000 that is $540 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 2.4% to 6%. Compared with 3307.41.00 ("Agarbatti" and other odoriferous preparations which operate by…), which pays 2.4%, a misclassification either way moves the duty by 3 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 5.4%. 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%, 13.9 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% |
| 3307.30.10 | 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% |