Tolu Balsam Resin

Tolu balsam is a natural oleoresin obtained from the Myroxylon balsamum tree, primarily used in perfumery, pharmaceuticals, and as a flavoring agent. It falls under HTS 1301.90.91.05 as a balsam, being a tree-derived gum-resin with aromatic and medicinal properties, distinct from essential oils or medicaments.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

3302.10.10.00Same rate: 17.5%

If further processed into mixtures for perfumery

Distilled or rectified forms used in perfumes fall under Chapter 33 as mixtures of odoriferous substances.

3003.90.01Lower: Free vs 17.5%

If formulated as a medicament

Balsams incorporated into mixed medicaments are classified in heading 3003, not as raw natural extracts.

4001.10.00.00Higher: 25% vs 17.5%

If resembling natural gums like chicle

Similar natural gums suitable for chewing gum base are covered under heading 4001 for natural rubber-like materials.

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Import Tips & Compliance

Verify purity and origin certificates to confirm it's unprocessed balsam, avoiding reclassification as a processed extract

Provide botanical source documentation (e.g

from Myroxylon balsamum) to distinguish from essential oils in Chapter 33

Ensure packaging is not for retail confectionery to prevent overlap with heading 1704

Related Products under HTS 1301.90.91.05