Isoamyl Acetate from Germany
Although aliphatic, isoamyl acetate qualifies under HTS 2915.39.20.00 when used as banana flavoring in perfumery contexts. Its characteristic fruity odor makes it an odoriferous compound per tariff description.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Emphasize flavoring end-use with FEMA 2055 reference to justify odoriferous classification
• Monitor flash point (38°C) documentation for air cargo restricted articles list
• Separate pure compound from commercial banana flavor mixtures on entry documents