Tolu Balsam Resin from Japan
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.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• 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