3301.25.00.20 - Of spearmint 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This category, HTS Code 3301.25.00.20, specifically classifies essential oils derived from spearmint. Spearmint essential oil is obtained from the Mentha spicata plant, recognized for its distinct, milder, and sweeter aroma compared to peppermint. These oils are extracted through distillation and are used extensively in flavoring agents for food and beverages, as well as in oral care products, confectionery, and certain perfumery applications due to their characteristic minty profile.
It is crucial to differentiate this classification from its siblings. HTS Code 3301.25.00.10 pertains to essential oils of cornmint, including "peppermint" derived from Mentha arvensis, which has a sharper, more menthol-forward aroma. The "Other" category, 3301.25.00.50, serves as a residual classification for essential oils of other mint species not specifically listed. Therefore, the key differentiator for 3301.25.00.20 is the botanical origin and the resulting unique aromatic and flavor characteristics of spearmint.
As this is a leaf node in the HTS structure, there are no further subcategories. Classification at this level is definitive based on the identification of the essential oil as being derived specifically from spearmint. Importers and exporters should ensure that their documentation clearly specifies "spearmint" as the source of the essential oil to correctly apply this HTS code, thereby avoiding misclassification with other mint-derived essential oils.