3302.90.10.10 - Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases 🖩
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 | 88¢/kg + 50% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 3302.90.10.10, specifically classifies perfume oil mixtures and blends that are prepared and ready for direct use as finished perfume bases. These are concentrated odoriferous substances designed to form the foundational aromatic component of a perfume, requiring minimal to no further formulation before incorporation into a final fragrance product. The key criterion is their readiness for use as a base, distinguishing them from raw aromatic ingredients that require blending or significant processing.
This classification is distinct from its sibling category, 3302.90.10.50, which covers "Other" mixtures and preparations. While both fall under the broader heading for mixtures of odoriferous substances not suitable for direct use as finished perfumes, 3302.90.10.10 is reserved for those explicitly marketed and formulated as ready-to-use perfume bases. The sibling category would encompass other types of odoriferous mixtures or preparations based on these substances that are not specifically designed as finished bases.
As this is a leaf node, there are no further subcategories. Therefore, the classification hinges on the precise nature of the mixture as a finished perfume base and its alcoholic content. Goods falling under this code must contain no alcohol or not exceed 10 percent of alcohol by weight, aligning with the specified limitations within the broader "Other" subheadings. Examples include pre-mixed aromatic accords or concentrated fragrance oils intended to be directly added to a solvent like ethanol to create a final perfume.