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CN → US
HS Code Tariff Rate Origin Destination Doc
3307410000 37.4% CN US Official Doc

AI Analysis

🕯️ Incense & Odoriferous Preparations (Agarbatti & Others)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Incense"?

In international trade, "Incense" and odoriferous preparations for room deodorizing fall under a specific niche within Chapter 33. The core product described in the data is "Agarbatti" (incense sticks) and other odoriferous preparations that operate by burning.

Key Distinction:
- Incense (Agarbatti): Charcoal or bamboo sticks coated with aromatic substances, designed to be burned for fragrance or religious rites. → Classified as 3307.41.00.00
- Non-burning Aromatics: Sprays, gels, or essential oils that do not involve combustion. → Classified elsewhere (e.g., 3307.30 for perfumed bath salts or 3307.90 for other preparations)

⚠️ Critical Point:
- If the product burns to release fragrance → 3307.41.00.00
- If the product is a spray/gel/oil (no burning) → NOT 3307.41.00.00 (Must be re-evaluated)


📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Alignment)

HS Code Product Description Applicable Scenario Burning Mechanism?
3307.41.00.00 Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: "Agarbatti" and other odoriferous preparations which operate by burning Incense sticks, incense cones, religious incense Yes
3307.49.00.00 Other preparations for perfuming or deodorizing rooms (non-burning) Sprays, gels, electric diffusers No
3307.30.00.00 Perfumed bath salts and other bathing preparations Bath bombs, scented bath oils No
3307.90.00.00 Other perfumery, cosmetic or toilet preparations Lotions, powders, deodorants (personal) No

🔍 Key Reminder:
- Only products that burn to perfume/ deodorize rooms fall under 3307.41.00.00.
- "Agarbatti" is explicitly named in the tariff heading.
- Religious incense, temple incense, and household scented incense sticks all belong here.


💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: 2025-11-10 onwards

🎯 1. 3307.41.00.00 —— Incense & Burning Odoriferous Preparations

Item Content
Basic Tariff 0.0% (ad valorem)
Additional Tariff (Section 301) 0.0% (Exempt from 25% duty for this category)
IEEPA Additional Tariff 0.0% (Exempt from 10% surcharge)
Total Tax Rate 0.0%
Tax Calculation CIF Value × 0.0% = $0
De Minimis Eligibility Yes (If value < $800, may be duty-free via Section 321)
Legal Basis Path HTSUS:3307.41.00.00USITC: Footnote for 3307.41

📌 Explanation:
- Zero Duty: Unlike electronics or steel, incense and aromatic preparations are not subject to the major US-China trade war surcharges (Section 301 or IEEPA).
- Cost Advantage: This is a low-tariff category, making it highly competitive for importers.
- No Surcharge: Both the 25% Section 301 duty and the 10% IEEPA surcharge do not apply to HS 3307.41.00.00.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Required Documentation Checklist (Mandatory)

Document Must Provide Description
Product Specifications ✔️ List ingredients (e.g., bamboo stick, charcoal powder, essential oils, fragrance oils)
Burn Test Video/Photo ✔️ Show the product burning to prove it is "incense" and not a spray
Commercial Invoice ✔️ Clearly state "Incense Sticks (Agarbatti) for Room Perfuming"
Packing List ✔️ Total quantity, net/gross weight
Certificate of Origin ✔️ If applicable for any regional trade agreements (though duty is 0% anyway)
Safety Data Sheet (SDS) ✔️ Required if shipping via air due to flammability concerns

✅ 2. Declaration Tips (Key Mnemonic)

🔥 "Burn or Not? Define It! Name 'Incense', Not 'Perfume'!"

Scenario Correct Declaration Wrong Practice
Incense Sticks 3307.41.00.00 Misdeclare as "Cosmetics" → Higher scrutiny
Incense Cones 3307.41.00.00 Call them "Candles" → Wrong classification
Air Freshener Spray 3307.49.00.00 Call it "Incense" → Customs Rejection!
Essential Oil 3301.29.00.00 Call it "Incense" → Penalty + Back Tax

✅ 3. Special Circumstances Handling

Situation Handling Advice
OEM Custom Incense Provide formula details; ensure no restricted botanicals (e.g., endangered species)
Religious Incense Clearly label for religious use; may help in customs interpretation
Combination Kits If sold with a burner, declare separately or as a set depending on value
Flammability Risk Incense sticks are generally non-hazardous, but check if charcoal powder is classified as dangerous goods in bulk

🌍 V. Global Major Market Comparison (2026 Latest)

Country/Region Recommended HS Code Duty Rate Certification Notes
🇺🇸 United States 3307.41.00.00 0% None Zero tariff advantage
🇨🇳 China 3307.41.00.00 0% None Export-friendly
🇪🇺 European Union 3307.41.00.00 0% REACH + CLP Must comply with fragrance allergen labeling
🇦🇺 Australia 3307.41.00.00 5% AICIS Slight duty, but stable
🇯🇵 Japan 3307.41.00.00 0% PMDA (if medicinal claims) Strict on ingredient safety

📌 Conclusion:
- US, EU, China: 0% Duty for incense → Highly profitable import/export
- Australia: 5% Duty → Still low compared to other goods
- Key Barrier: Not tariffs, but ingredient compliance (REACH in EU, fragrance allergens)


📌 VI. Common Errors & Pitfalls (Lessons Learned)

Error 1: Declaring "Incense" as "Perfume" (HS 3307.90)
👉 Consequence: Wrong classification, potential audit, delayed clearance
Fix: Use "Agarbatti" or "Incense Sticks for Burning" in description

Error 2: Mixing non-burning air fresheners with incense in one shipment
👉 Consequence: Customs may reject the entire shipment for misdeclaration
Fix: Separate shipments or declare correctly per item

Error 3: Not disclosing ingredients
👉 Consequence: EU REACH violation, seizure of goods
Fix: Provide full ingredient list, especially for essential oils

Error 4: Calling it "Candles"
👉 Consequence: Wrong HS Code (3406), different duty rates
Fix: Emphasize "burning for fragrance/deodorizing," not lighting


🎯 VII. Conclusion: Professional Declaration, Low Cost, High Efficiency!

🎯 Remember the Mantra:

🔹 "Burn? Yes! → 3307.41 → 0% Duty!"
🔹 "Spray/Gel? No! → 3307.49/3307.90 → Different Rules!"
🔹 "Name It Right, Clear It Fast, Save Every Dollar!"


📌 Pro Tip:
If your incense contains natural wood or endangered species (e.g., Sandalwood from India/Indonesia), ensure CITES permits are in place, regardless of duty rate.


📣 Immediate Action:

📞 Consult a customs broker for pre-classification
🚀 Ensure "Burning" is clearly stated in commercial invoices
Let your incense breeze through customs with 0% duty!


Professional Clearance Starts with Accurate Classification!
💼 Every penny saved in duty is pure profit!

Customer Reviews

About HS Code Classification

The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.

Each HS code follows a hierarchical structure:

  • Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) — More specific grouping within the chapter
  • Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes

Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.

When importing from CN to US, the applicable tariff rates may include:

  • Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
  • General rate — Applied to countries without trade agreements
  • Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties

The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.