Tolu Balsam Resin from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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