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 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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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