Synthetic Leather Tannery Perfume Base 18% Alcohol from Japan
Alcohol-based mixture of odoriferous masking agents used in leather processing to neutralize chemical odors, with 18% alcohol content. HTS 3302.90.2050 applies as an industrial raw material preparation of odoriferous substances. Excluded from soap or cosmetic categories per chapter notes.
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
• Submit industrial end-use letters from tanneries specifying odor-masking function in production processes
• Document alcohol content precisely as percentage by weight, not volume, to meet subheading criteria
• Avoid retail packaging that could lead to reclassification under 3307 as toilet preparations