HS 330210 Of a kind used in the food or drink industries
Quick Answer: Flavors and odoriferous substances of a kind used in the food or drink industries imported under HS 330210 enter the UK duty-free, the EU with rates ranging from 0.00% to 17.30% plus potential additional duties or minimums, and the US with rates from Free to 50% or specific duties. This classification specifically covers aromatic preparations used to impart taste or smell to foodstuffs and beverages, excluding those for perfumery or cosmetics. Importers should note the significant duty variations across major markets, requiring careful consideration of origin and specific product composition for accurate declaration. CustomTariffs aggregates this data, highlighting the need for precise classification and awareness of trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3302100000 | — | — | — |
| 3302102100 | 0.00 % | — | — |
| 3302102910 | 0.00 % | — | — |
| 3302104000 | 0.00 % | — | — |
| 3302101000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3302100000 | — | — | — |
| 3302101000 | 17.30 % MIN 1.00 EUR / % vol/hl | — | — |
| 3302102990 | 9.00 % + EA | — | — |
| 3302104000 | 0.00 % | — | — |
| 3302102100 | 12.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3302109000 | Free | — | ["kg"] |
| 3302104000 | 8.4¢/kg + 1.9% | Free (17 programs) | ["kg"] |
| 3302101000 | Free | — | ["kg"] |
| 3302102000 | Free | — | ["kg"] |
| 3302105000 | 17¢/kg + 1.9% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3302.10?
Imports of Of a kind used in the food or drink industries may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 330210 cover?
This subheading covers mixtures of odoriferous substances, whether or not in solution in alcohol, of a kind used in the food or drink industries. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, these are typically flavorings or essences that impart specific tastes and aromas to food and beverages. Examples include vanilla extracts, fruit essences, and spice blends formulated for culinary applications, often containing natural or synthetic aromatic chemicals.
What falls outside HS 330210?
The following products are excluded from HS 330210: pure essential oils not mixed with other odoriferous substances for food/drink use, perfumes and toilet waters (classified under 3303), preparations for perfuming or deodorizing rooms (3307), and industrial odorants not intended for consumption. For instance, essential oils used solely in aromatherapy or as raw materials for other chemical processes would not fall under this subheading. Also excluded are food additives that primarily function as colorants or preservatives, even if they have a slight aroma.
What are common classification mistakes for HS 330210?
A common error is misclassifying products based solely on their aromatic properties without considering their intended use as defined by the heading. For example, a mixture of odoriferous substances intended for use in cosmetics or household cleaning products would be classified under other subheadings of 3302, not 330210. This often arises from not adhering to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, and provided that the headings or Notes do not otherwise require, according to the relative Notes of the Section or Chapter.
How should importers classify products under HS 330210?
The correct procedure for classifying products under HS 330210 involves a thorough review of the product's composition, intended use, and any accompanying documentation. Importers and customs brokers must verify that the mixture of odoriferous substances is specifically formulated and marketed for use in the food or drink industries. Consulting official tariff databases such as the USITC HTS or the EU TARIC, and referencing the WCO Explanatory Notes, is crucial to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 330210?
A 10-liter container of a natural vanilla flavor extract, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($500 USD × 10% = $50.00). This calculation is based on the specific tariff provision for such flavorings found in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 330210.90.00.
Which trade agreements reduce duties for HS 330210?
Several free trade agreements may reduce the applicable duty rate for HS 330210, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) may also offer reduced or free duties for goods from certain developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 330210, "Mixtures of odoriferous substances... of a kind used in the food or drink industries"?
Import duty rates for HS code 330210 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00%. However, the EU's TARIC system and the UK's Trade Tariff may show rates such as 17.30% ad valorem, subject to a minimum of 1.00 EUR per % vol/hl, or other rates like 9.00% plus an 'EA' (Export Administration) duty, depending on the specific product and origin. Always consult the official tariff schedule of the importing country for precise rates. The World Customs Organization (WCO) provides the base HS nomenclature, but national subdivisions determine specific duties.
How is the duty for HS code 330210 calculated when it involves a minimum charge or a volumetric component?
When duty rates include a minimum charge or a volumetric component, the calculation can be complex. For instance, a rate of '17.30% ad valorem MIN 1.00 EUR / % vol/hl' means the duty is the greater of either 17.30% of the value of the goods, or 1.00 EUR multiplied by the percentage of alcohol by volume and the hectoliters.
Example: If a 100-liter shipment is valued at $1,000 USD and has an alcohol content of 40% vol/hl:
- Ad valorem duty: 17.30% of $1,000 = $173.00 USD.
- Minimum volumetric duty: 1.00 EUR/hl * 40 % vol/hl * 100 hl = 4,000 EUR. (Note: Conversion rates from EUR to USD would apply here).
The importer would pay the higher of these two calculated amounts, after currency conversion if applicable. Always verify the specific calculation method and units used by the importing country's customs authority.
What specific criteria determine if a mixture of odoriferous substances falls under HS code 330210 for food and drink industries, as opposed to other subheadings?
The primary criterion for classification under HS 330210 is the intended use. The substances must be mixtures of odoriferous substances (natural or synthetic) that are specifically prepared or formulated for use as flavoring agents or ingredients in the food and drink industries. This distinguishes them from similar mixtures intended for perfumes, cosmetics (3303), or industrial applications (other headings). Evidence of intended use, such as product specifications, marketing materials, or declarations from the manufacturer, is crucial for customs verification. The WCO and national customs authorities provide explanatory notes and rulings that further define the scope of this subheading.
What documentation is typically required for importing goods classified under HS code 330210?
Standard import documentation is required, but specific to HS 330210, importers and customs brokers should be prepared to provide:
- Commercial Invoice: Detailing the value, quantity, and description of the goods.
- Packing List: Outlining the contents of each package.
- Bill of Lading/Air Waybill: For transportation.
- Certificate of Origin: Especially if preferential duty rates are claimed under a trade agreement.
- Product Specification Sheet/Technical Data Sheet: Clearly stating the composition and intended use of the odoriferous mixture, confirming its suitability for food or drink applications. This is critical for substantiating the HS 330210 classification.
- Laboratory Analysis Report (if required): Some countries may request analysis to confirm composition and safety standards for food-grade ingredients.
- Import Licenses/Permits (if applicable): Depending on the country and the specific ingredients, additional permits related to food safety or chemical import may be necessary.
How do trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS code 330210?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 330210 if the products meet the rules of origin stipulated in the agreement. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying mixtures of odoriferous substances originating in the US, Mexico, or Canada may benefit from preferential duty rates, often 0.00%. Similarly, Free Trade Agreements (FTAs) between the EU and third countries can offer reduced or zero duties for originating goods. Importers must obtain a valid Certificate of Origin from the exporter and ensure the product's origin criteria (e.g., substantial transformation, regional value content) are met. Always consult the specific text of the relevant trade agreement and the customs authority of the importing country to confirm eligibility and requirements.