Sections

Chapter 33: Essential oils and resinoids; perfumery, cosmetic or toilet preparations

3301: Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
Essential oils of citrus fruit:
Of orange
2.7%25%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Of lemon
3.8%25%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P, PA,PE,S,SG)kg
3301.19
Other:
Of grapefruit
2.7%25%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3301.19.51
Other
Free25%
Bergamot
Free25%kg
Lime
Free25%kg
Other
Free25%kg
Essential oils other than those of citrus fruit:
Of peppermint (Mentha piperita)
4.2%25%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3301.25.00
Of other mints
Free25%
Of cornmint, including "peppermint" derived from Mentha arvensis
Free25%kg
Of spearmint
Free25%kg
Other
Free25%kg
3301.29
Other:
Of eucalyptus
1.8%15%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Of orris
1.1%25%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3301.29.51
Other
FreeFree
Of anise
FreeFreekg
Of caraway
FreeFreekg
Of cassia
FreeFreekg
Of cedarwood
FreeFreekg
Of citronella
FreeFreekg
Of clove
FreeFreekg
Of garlic
FreeFreekg
Of geranium
FreeFreekg
Of jasmine
FreeFreekg
Of lavender or lavandin
FreeFreekg
Of lemongrass
FreeFreekg
Of linaloe or bois de rose
FreeFreekg
Of nutmeg
FreeFreekg
Of onion
FreeFreekg
Of patchouli
FreeFreekg
Of petitgrain
FreeFreekg
Of rose (attar of roses)
FreeFreeg
Of rosemary
FreeFreekg
Of sandalwood
FreeFreekg
Of sassafras including Ocotea cymbarum
FreeFreekg
Of vetiver
FreeFreekg
Of ylang ylang or cananga
FreeFreekg
Other
FreeFreekg
Resinoids
FreeFreekg
3301.90
Other:
3301.90.10
Extracted oleoresins
3.8%25%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Paprika
3.8%25%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Black pepper
3.8%25%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Other
3.8%25%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Other
Free20%kg
Essential oils of citrus fruit:
Code
Description
Of orange
General Rate
2.7%
Column 2 Rate
25%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Of lemon
General Rate
3.8%
Column 2 Rate
25%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P, PA,PE,S,SG)
Units of Quantity
kg
Code
3301.19
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Of grapefruit
General Rate
2.7%
Column 2 Rate
25%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
3301.19.51
Description
Other
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
Code
Description
Bergamot
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg
Code
Description
Lime
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg
Code
Description
Other
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg
Essential oils other than those of citrus fruit:
Code
Description
Of peppermint (Mentha piperita)
General Rate
4.2%
Column 2 Rate
25%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
3301.25.00
Description
Of other mints
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
Code
Description
Of cornmint, including "peppermint" derived from Mentha arvensis
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg
Code
Description
Of spearmint
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg
Code
Description
Other
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg
Code
3301.29
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Of eucalyptus
General Rate
1.8%
Column 2 Rate
15%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Of orris
General Rate
1.1%
Column 2 Rate
25%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
3301.29.51
Description
Other
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
Code
Description
Of anise
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of caraway
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of cassia
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of cedarwood
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of citronella
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of clove
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of garlic
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of geranium
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of jasmine
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of lavender or lavandin
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of lemongrass
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of linaloe or bois de rose
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of nutmeg
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of onion
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of patchouli
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of petitgrain
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of rose (attar of roses)
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
g
Code
Description
Of rosemary
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of sandalwood
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of sassafras including Ocotea cymbarum
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of vetiver
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Of ylang ylang or cananga
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Other
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
Description
Resinoids
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
kg
Code
3301.90
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
3301.90.10
Description
Extracted oleoresins
General Rate
3.8%
Column 2 Rate
25%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
Code
Description
Paprika
General Rate
3.8%
Column 2 Rate
25%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Black pepper
General Rate
3.8%
Column 2 Rate
25%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Other
General Rate
3.8%
Column 2 Rate
25%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Other
General Rate
Free
Column 2 Rate
20%
Special Rate
Units of Quantity
kg

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:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
3302.10
Of a kind used in the food or drink industries:
Not containing alcohol
Free25%kg
Containing alcohol:
Containing not over 20 percent of alcohol by weight
Free44¢/kg + 25%kg
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 20 percent but not over 50 percent of alcohol by weight
8.4¢/kg + 1.9%88¢/kg +25%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Containing over 50 percent of alcohol by weight
17¢/kg + 1.9%$1.76/kg + 25%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Other
Free50%kg
3302.90
Other:
3302.90.10
Containing no alcohol or not over 10 percent of alcohol by weight
Free88¢/kg + 50%
Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases
Free88¢/kg + 50%kg
Other
Free88¢/kg + 50%kg
3302.90.20
Containing over 10 percent of alcohol by weight
Free88¢/kg + 75%
Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases
Free88¢/kg + 75%kg
Other
Free88¢/kg + 75%kg
Code
3302.10
Description
Of a kind used in the food or drink industries:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Not containing alcohol
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
kg
Containing alcohol:
Code
Description
Containing not over 20 percent of alcohol by weight
General Rate
Free
Column 2 Rate
44¢/kg + 25%
Special Rate
Units of Quantity
kg
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:
Code
Description
Containing over 20 percent but not over 50 percent of alcohol by weight
General Rate
8.4¢/kg + 1.9%
Column 2 Rate
88¢/kg +25%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Containing over 50 percent of alcohol by weight
General Rate
17¢/kg + 1.9%
Column 2 Rate
$1.76/kg + 25%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Other
General Rate
Free
Column 2 Rate
50%
Special Rate
Units of Quantity
kg
Code
3302.90
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
3302.90.10
Description
Containing no alcohol or not over 10 percent of alcohol by weight
General Rate
Free
Column 2 Rate
88¢/kg + 50%
Special Rate
Units of Quantity
Code
Description
Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases
General Rate
Free
Column 2 Rate
88¢/kg + 50%
Special Rate
Units of Quantity
kg
Code
Description
Other
General Rate
Free
Column 2 Rate
88¢/kg + 50%
Special Rate
Units of Quantity
kg
Code
3302.90.20
Description
Containing over 10 percent of alcohol by weight
General Rate
Free
Column 2 Rate
88¢/kg + 75%
Special Rate
Units of Quantity
Code
Description
Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases
General Rate
Free
Column 2 Rate
88¢/kg + 75%
Special Rate
Units of Quantity
kg
Code
Description
Other
General Rate
Free
Column 2 Rate
88¢/kg + 75%
Special Rate
Units of Quantity
kg

3303.00: Perfumes and toilet waters:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
Not containing alcohol:
Floral or flower waters
Free20%liters
Other
Free75%kg
Containing alcohol
Free88¢/kg + 75%kg
Not containing alcohol:
Code
Description
Floral or flower waters
General Rate
Free
Column 2 Rate
20%
Special Rate
Units of Quantity
liters
Code
Description
Other
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
kg
Code
Description
Containing alcohol
General Rate
Free
Column 2 Rate
88¢/kg + 75%
Special Rate
Units of Quantity
kg

3304: Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
Lip make-up preparations
Free75%kg
Eye make-up preparations
Free75%kg
Manicure or pedicure preparations
Free75%kg
Other:
3304.91.00
Powders, whether or not compressed
Free75%
Rouges
Free75%kg
Other
Free75%kg
Other:
Petroleum jelly put up for retail sale
Free75%kg
Other
Free75%kg
Code
Description
Lip make-up preparations
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
kg
Code
Description
Eye make-up preparations
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
kg
Code
Description
Manicure or pedicure preparations
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
kg
Other:
Code
3304.91.00
Description
Powders, whether or not compressed
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
Code
Description
Rouges
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
kg
Code
Description
Other
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
kg
Other:
Code
Description
Petroleum jelly put up for retail sale
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
kg
Code
Description
Other
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
kg

3305: Preparations for use on the hair:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
Shampoos
Free75%kg
Preparations for permanent waving or straightening
Free75%kg
Hair lacquers
Free88¢/kg + 75%kg
Other
Free88¢/kg + 75%kg
Code
Description
Shampoos
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
kg
Code
Description
Preparations for permanent waving or straightening
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
kg
Code
Description
Hair lacquers
General Rate
Free
Column 2 Rate
88¢/kg + 75%
Special Rate
Units of Quantity
kg
Code
Description
Other
General Rate
Free
Column 2 Rate
88¢/kg + 75%
Special Rate
Units of Quantity
kg

3306: Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
Dentifrices
Free75%kg
Yarn used to clean between the teeth (dental floss)
Free88¢/kg + 75%kg
Other
Free88¢/kg + 75%kg
Code
Description
Dentifrices
General Rate
Free
Column 2 Rate
75%
Special Rate
Units of Quantity
kg
Code
Description
Yarn used to clean between the teeth (dental floss)
General Rate
Free
Column 2 Rate
88¢/kg + 75%
Special Rate
Units of Quantity
kg
Code
Description
Other
General Rate
Free
Column 2 Rate
88¢/kg + 75%
Special Rate
Units of Quantity
kg

3307: Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties:

HS CodeDescriptionGeneral RateColumn 2 RateSpecial RateUnits of Quantity
3307.10
Pre-shave, shaving or after-shave preparations:
Not containing alcohol
4.9%75%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Containing alcohol
4.9%81.7%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Personal deodorants and antiperspirants
4.9%75%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3307.30
Perfumed bath salts and other bath preparations:
Bath salts, whether or not perfumed
5.8%75%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Other
4.9%75%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites:
"Agarbatti" and other odoriferous preparations which operate by burning
2.4%20%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Other
6%73.2%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Other
5.4%75%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
Code
3307.10
Description
Pre-shave, shaving or after-shave preparations:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Not containing alcohol
General Rate
4.9%
Column 2 Rate
75%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Containing alcohol
General Rate
4.9%
Column 2 Rate
81.7%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Personal deodorants and antiperspirants
General Rate
4.9%
Column 2 Rate
75%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
3307.30
Description
Perfumed bath salts and other bath preparations:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Bath salts, whether or not perfumed
General Rate
5.8%
Column 2 Rate
75%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Other
General Rate
4.9%
Column 2 Rate
75%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites:
Code
Description
"Agarbatti" and other odoriferous preparations which operate by burning
General Rate
2.4%
Column 2 Rate
20%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Other
General Rate
6%
Column 2 Rate
73.2%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Other
General Rate
5.4%
Column 2 Rate
75%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg