3302.10.50.00
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: Containing over 50 percent of alcohol by weight
Section 338 applies to this line
This provision appears on the Motor Vehicles list at HTS heading 9903.03.14. A valid USMCA claim removes the general rate of 17¢/kg + 1.9%, but does not remove the Section 338 additional duty on goods of Canada.
One exception: if this product already carries the Section 232 duties on steel, aluminum or copper, or the separate duties on vehicles and vehicle parts, the Section 338 duty does not stack on top.
- General (MFN)
- 17¢/kg + 1.9%
- USMCA (code S)
- Free
- Rate type
- specific/compound
- Unit
- kg
- Column 2
- $1.76/kg + 25%
- All special rates
- Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Classification chain
- 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
- Of a kind used in the food or drink industries
- Containing alcohol
- Containing over 20 percent of alcohol by weight
- Preparations requiring only the addition of ethyl alcohol or water to produce a beverage suitable for human consumption
- Containing over 50 percent of alcohol by weight 3302.10.50.00
How to read this
The Special column on this line reads Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). The S in that list stands for USMCA, so goods that qualify as originating pay nothing here instead of the general rate of 17¢/kg + 1.9%.
That is not the whole rate. Goods of Canada on the Motor Vehicles list also owe the Section 338 duty, which sits in Chapter 99 and applies whether or not the goods qualify under USMCA.
From HTS Revision 18 (2026), with Section 338 coverage from Chapter 99, U.S. note 51. Check this line in the official schedule before you make entry.