Heading 3302

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages

9 declarable lines

Heading 3302 covers mixtures of odoriferous substances and preparations based on them that are used as industrial raw materials, including flavor and fragrance compounds and beverage bases. It splits first between use in the food or drink industries and other uses, then by alcohol content and, for other uses, whether the product is a finished perfume base.

Products in this heading

Flavor compound for food or drink manufacturing that contains no alcohol
Fragrance compound used as a raw material in soap or detergent
Perfume oil blend ready for use as a finished perfume base with no alcohol
Alcoholic fragrance solution for industrial use containing over 10% alcohol
Beverage flavor base requiring only alcohol or water addition, containing over 20 but not over 50% alcohol
Odoriferous mixture for beverage manufacturing containing over 50% alcohol

How to choose the right subheading

Confirm the product is a mixture or preparation based on odoriferous substances used as an industrial raw material, not a finished cosmetic or household product.
Decide whether the product is of a kind used in the food or drink industries or for other uses.
For food or drink use, check alcohol content by weight and whether the product needs only alcohol or water addition to become a beverage.
For other uses, check whether alcohol content is none or not over 10%, or over 10%.
For other uses, check whether the product is a perfume oil mixture or blend ready for use as a finished perfume base.

Often confused with

Single essential oil such as lavender oil
Essential oils and related concentrates are classified in 3301, not as 3302 mixtures.
Heading 3301
Scented body lotion
Skin care and make-up preparations are in 3304 even when fragrance is an ingredient.
Heading 3304
Fragrant shampoo
Hair preparations are in 3305, not raw fragrance blends.
Heading 3305
Mouthwash with flavor
Oral hygiene preparations are in 3306.
Heading 3306
Prepared room deodorizer
Prepared room deodorizers are in 3307.
Heading 3307

Frequently asked questions

What is the HTS code for a flavor compound for food or drink manufacturing that contains no alcohol?

Use 3302.10.10.00; the general (MFN) rate is Free.

What is the duty on a beverage flavor base that contains over 50% alcohol by weight and requires only alcohol or water to become a beverage?

It is classified under 3302.10.50.00; the general (MFN) rate is 17¢/kg + 1.9%.

How do I classify a perfume oil blend ready for use as a finished perfume base that contains no alcohol or not over 10% alcohol?

Use 3302.90.10.10; the general (MFN) rate is Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.