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