3302.10.40.00 - Containing over 20 percent but not over 50 percent of alcohol by weight

This HTS classification, 3302.10.40.00, pertains to mixtures of odoriferous substances, including alcoholic solutions, specifically intended for use as raw materials in the food and drink industries. These preparations contain over 20 percent but not over 50 percent of alcohol by weight. The defining characteristic here is the precise alcohol concentration, which positions these items as ingredients requiring further processing or the addition of other liquids to become a final beverage.

This category is distinguished from its sibling, 3302.10.50.00, by the upper limit of its alcohol content. While both fall under preparations containing alcohol for food and drink industries, 3302.10.40.00 is for those with a maximum of 50% alcohol by weight, whereas 3302.10.50.00 covers those exceeding 50% alcohol by weight. This distinction is crucial for accurate tariff application, as it reflects different levels of alcohol concentration and potentially different regulatory considerations.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification within 3302.10.40.00 is based solely on the product meeting the criteria of being an odoriferous mixture or preparation intended for the food or drink industries, and specifically containing between 20.01% and 50% alcohol by weight. Examples might include certain flavor concentrates or essence bases that are diluted with ethyl alcohol or water to achieve a final consumable beverage.