Benzoin Gum-Resin from Canada
Benzoin is a balsamic resin from Styrax trees, used in incense, fragrances, and pharmaceuticals as a fixative. HTS 1301.90.91 covers it as a gum-resin (balsam) other than lac, provided not made into medicaments. Siam and Sumatra varieties differ slightly in vanillin content.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Specify variety (Sumatra/Siam) and test for congealed sap form
• Avoid therapeutic claims in labeling to stay out of medicaments
• Document as perfumery raw material, not alcoholic extract (Chapter 22)