Frankincense Gum-Resin from Canada
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 as a gum-resin other than lac, distinct from essential oils or medicaments. The aromatic resin is harvested by tapping the tree bark and allowed to harden.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1350%Articles the product of Canada as provided in subdivision (b)(2) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify purity and origin certification to avoid misclassification as essential oils under Chapter 33
• Provide botanical identification documents; ensure not put up as medicaments to stay out of heading 3003
• Check for adulterants like sucrose that could shift to confectionery under 1704