Candle Fragrance Oil Compound 14% Alcohol from Japan
Mixture of essential oils and synthetic aromatics solubilized in 14% alcohol, supplied to candle manufacturers as raw material. Falls under HTS 3302.90.2050 for alcoholic odoriferous preparations used industrially, not retail burning products. Chapter notes distinguish from retail scented sachets or burning preparations.
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
• Provide binding rulings requests with product samples demonstrating industrial dilution before candle pouring
• Label containers clearly as 'not for direct retail sale' to prevent 3307 classification
• Test for exact alcohol by weight; slight variations can change subheadings significantly