3302.10 - Of a kind used in the food or drink industries:

This HTS category, 3302.10, specifically encompasses mixtures of odoriferous substances, including those in alcoholic solutions, which are intended for direct use as raw materials within the food and drink industries. These preparations are characterized by their primary function of imparting aroma or flavor to foodstuffs and beverages. Examples include flavor concentrates, aroma compounds, and essence bases designed for incorporation into products such as baked goods, confectionery, dairy products, and alcoholic or non-alcoholic beverages. The key distinguishing factor is their intended application within these specific consumer product sectors.

This classification is differentiated from its sibling category, 3302.90 ("Other"), which covers similar mixtures of odoriferous substances but are not specifically intended for use in the food or drink industries. Goods classified under 3302.90 would typically be destined for other industrial applications, such as in the manufacture of perfumes, cosmetics, detergents, or industrial masking agents, rather than direct incorporation into food or beverages.

Within category 3302.10, a further distinction is made based on the presence or absence of alcohol as a solvent or component. Subcategory 3302.10.10.00 covers preparations "Not containing alcohol," while the subsequent subdivision addresses mixtures "Containing alcohol." This division is crucial for accurate classification, as the presence and percentage of alcohol can impact duty rates and regulatory requirements for food-grade ingredients.