Harmonized Tariff Schedule of the United States · HTS code · HS 3302.10

3302.10.50

3302.10.50: Flavouring mixtures for food and drink industry: Containing over 50 percent of alcohol by weight

Flavouring mixtures for food and drink industry

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
  2. 3302.10 Of a kind used in the food or drink industries:
  3. Containing alcohol:
  4. Containing over 20 percent of alcohol by weight:
  5. Preparations requiring only the addition of ethyl alcohol or water to produce a beverage suitable for human consumption:
  6. 3302.10.50 Containing over 50 percent of alcohol by weight

What you pay

Importing into USA

Customs duty 17¢/kg + 1.9% standard rate depends on the country of origin
Additional duties and charges 2 additional measures
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

  • Additional dutySection 338 — Canada — discrimination against US alcoholic beverages, dairy, motor vehicles (Proclamations 11046–11048, as modified) 50%
    Applies to goods from
    Canada
    In force
    from 22 August 2026
    Legal act
    HTSUS 9903.03.14
  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—17¢/kg + 1.9%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus$1.76/kg + 25%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Same subheading in other tariffs

3302.10 Of a kind used in the food or drink industries

UK Free Third-country duty 6 tariff lines EU Free – 12.8% Third-country duty 5 tariff lines · average 4.3% · 2× specific or compound duty Türkiye Free – 12.8% Third-country duty 6 tariff lines · average 4.4% · 1× specific or compound duty Canada Free Third-country duty 1 tariff line Mexico Free – 15% Third-country duty 3 tariff lines · average 8.3% Brazil 12.6% Third-country duty 1 tariff line Argentina 12.6% Third-country duty 3 tariff lines Peru 6% Third-country duty 2 tariff lines New Zealand Free – 5% Third-country duty 24 tariff lines · average 0.2% Japan Free Third-country duty 3 tariff lines Taiwan Free – 20% Third-country duty 2 tariff lines · average 10% GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia Free Third-country duty 5 tariff lines Nigeria 10% Third-country duty 1 tariff line

USA lines: 3302.10

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N310070 U.S. CBP 10 March 2020 · 3302.10.10.00

    The tariff classification of Coffee Flavor (Product # 592966 TP 0504) from Indonesia and Switzerland

  • N308997 U.S. CBP 29 January 2020 · 3302.10.10.00

    The tariff classification of Natural and Artificial Coffee Flavors from Switzerland and/or Indonesia

  • N287035 U.S. CBP 28 June 2017 · 3302.10.10.00

    The tariff classification of Capol ® 5102 and Capol ® 5013 M from Germany.

  • N286206 U.S. CBP 24 May 2017 · 3302.10.10.00

    The tariff classification of Capol ® 25-5550 from Germany.

  • 600015232 HMRC 7 April 2026 – 6 April 2029 · 3302 10 90 00

    Vanilla extract. This is a baking and cooking Ingredient, that is used in both sweet and savoury foods. Vanilla Bean Extractives Fermented Ethanol Water

  • 600015439 HMRC 27 March 2026 – 26 March 2029 · 3302 10 90 00

    Vanilla paste. This is a Baking and Cooking Ingredient, that is used in both sweet and savoury foods, used by chefs and bakers and manufacturing facilities for food products. Ingredients: Sugar Water Fermented Ethanol Vanilla Bean Extractives Vanilla Seeds Xanthan gum

  • 600012738 HMRC 17 April 2025 – 16 April 2028 · 3302 10 29 90

    Lemon Flavour Blend kit. Consists of ingredients used for making Iced tea.

  • 600011386 HMRC 22 October 2024 – 21 October 2027 · 3302 10 21 00

    This Flavour Blend Kit is one of the many ingredients used to make ice tea. It contains a peach flavour (an Odoriferous substance) and Peach juice; a juice (concentrate) to provide flavour to soft drinks. They are packaged in a carton.

14 rulings in total for this code

Legal notes

Notes

1. This chapter does not cover:

  1. (a) natural oleoresins or vegetable extracts of heading 1301 or 1302;

  2. (b) soap or other products of heading 3401; or

  3. (c) gum, wood or sulphate turpentine or other products of heading 3805.

2. The expression ‘odoriferous substances’ in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

4. The expression ‘perfumery, cosmetic or toilet preparations’ in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Chapter notes: Chapter 33 →

HTS code 3302.10.50 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 3302.10 (of a kind used in the food or drink industries).

The general duty is a specific or compound duty: 17¢/kg + 1.9%.

For the same subheading, the UK duty is free, the EU duty is 0%–12.8%, the Türkiye duty is 0%–12.8%, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 0%–20%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.

The United States imported goods of subheading 3302.10 worth US$4bn in 2024; the largest supplier was Ireland.

Questions and answers

What is the USA import duty for HTS code 3302.10.50?

The general duty in the Harmonized Tariff Schedule of the United States is 17¢/kg + 1.9%; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 3302.10.50 under US trade agreements?

Yes. The Special column reads “Free (A, AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 3302.10 as a whole, the largest supplier in 2024 was Ireland (US$4bn), followed by Canada.

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