3302.90.20.50 - Other 🖩
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 + 75% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 3302.90.20.50, encompasses "Other" mixtures of odoriferous substances and preparations based on odoriferous substances that are not specifically classified elsewhere within the 3302.90 heading and contain over 10 percent of alcohol by weight. These are typically raw materials or preparations utilized in industrial manufacturing processes, distinct from finished consumer products. The key defining characteristic for inclusion here is the significant alcohol content, serving as a solvent or carrier for the odoriferous components.
This specific subcategory is distinguished from its sibling, 3302.90.20.10, which is exclusively for "Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases." While both are mixtures of odoriferous substances with alcohol, this current node (3302.90.20.50) covers a broader range of industrial applications where the alcohol serves a functional role beyond simply being part of a ready-to-use perfume base, and the final product is not yet a finished perfumery item.
As a leaf node, this category does not have further subcategories. Classification within this heading hinges on the determination that the product is a mixture of odoriferous substances or a preparation based on them, intended for industrial use, and crucially, contains over 10 percent alcohol by weight, with no other specific tariff provision applying. Examples might include industrial flavorings or odorants where alcohol is a primary component for their application in manufacturing other goods.