3302.10.20.00 - Containing not over 20 percent of alcohol by weight
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 44¢/kg + 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 3302.10.20.00, encompasses mixtures of odoriferous substances and preparations based on odoriferous substances that are specifically intended for use in the food or drink industries and contain alcohol. Crucially, these preparations must not exceed 20 percent of alcohol by weight. This classification applies to materials used as raw ingredients for flavorings and fragrances in food and beverage production where the alcoholic content is a limiting factor for classification.
The primary distinction between this category and its sibling, 3302.10.10.00 (Containing over 20 percent of alcohol by weight), lies solely in the concentration of alcohol. While both are used as raw materials in the food and drink industries and contain alcohol, the threshold of 20 percent alcohol by weight is the decisive factor for distinguishing between these two classifications. Products exceeding this threshold would fall under the sibling category.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification to this specific code hinges on the precise determination of alcohol content by weight and the intended end-use within the food and beverage manufacturing sectors. Examples might include certain liquid flavor extracts or food-grade scent preparations with a lower alcohol base used for flavoring confectionery, baked goods, or non-alcoholic beverages.