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33

Official Chapter Guide

Essential oils, resinoids, perfumes, cosmetics, and toilet preparations excluding specific turpentines and soaps.

Tariff Landscape

Duty Landscape

  • Many essential oils and cosmetics are dutiable.
  • Products in this chapter may face tariffs under Section 301 (China).

Note

  • Monitoring changes in tariff policies is advisable due to ongoing trade negotiations impacting cosmetics and essential oils.

Classification Strategy

Common Mistakes

  • Misclassifying natural oleoresins or extracts as essential oils.
  • Including soap under this chapter instead of heading 3401.

High Risk Areas

  • Differentiating between odoriferous substances and other fragrance materials.
  • Correctly classifying products packaged for retail versus bulk substances.

Legal Framework

Executive Summary

Exclusions

  • Natural oleoresins or vegetable extracts (headings 1301 or 1302).
  • Soap or similar products (heading 3401).
  • Gum, wood, sulfate turpentines, or similar products (heading 3805).

Specific Definitions

  • Odoriferous substances in heading 3302 include only those listed under heading 3301, isolated odoriferous constituents, or synthetic aromatics.
  • Headings 3303 to 3307 cover products suitable for retail sale under these headings, excluding aqueous distillates and solutions of essential oils.
  • Perfumery, cosmetic, or toilet preparations in heading 3307 include scented sachets, odoriferous preparations for burning, perfumed papers, contact lens solutions, and animal toilet preparations.
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