Frankincense Gum-Resin from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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