Frankincense Gum-Resin from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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