Frankincense Gum-Resin from China
Frankincense, also known as olibanum, is a natural gum-resin obtained from Boswellia trees, used in incense, perfumes, and traditional medicine. It falls under HTS 1301.90.91.90 as a gum-resin distinct from lac and not covered by exclusions like essential oils or medicaments.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify purity and origin certification to avoid misclassification as an essential oil under Chapter 33
• Provide botanical identification documents, as gum-resins require proof they are not processed into oleoresins
• Check for adulterants; if containing sugars over specified limits, it may shift to heading 1704