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GOODS ACROSS BORDERS

HS HEADING 3301

Oils; essential (concretes, absolutes); concentrates thereof in fats, fixed oils, waxes or the like (obtained by enfleurage or maceration); aqueous distillates, solutions and terpenic by-products thereof; resinoids; extracted oleoresins

In plain English

This category covers essential oils, resinoids, and various extracts derived from plants, including those obtained through methods like enfleurage or maceration. The items are sorted into specific groups based on their source, such as oils from oranges, lemons, peppermint, or other citrus and mint varieties. Other classifications account for terpeneless versions, concretes, absolutes, and concentrates mixed with fats or waxes. The remaining entries capture aqueous distillates, solutions, and other related products not listed in the more specific categories.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (8)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

3301.12

Oils, essential; of orange (terpeneless or not), including concretes and absolutes

3301.13

Oils, essential; of lemon (terpeneless or not), including concretes and absolutes

3301.19

Oils, essential; of citrus fruits n.e.c. in heading no. 3301 (terpeneless or not), including concretes and absolutes

3301.24

Oils, essential; of peppermint (Mentha piperita), terpeneless or not, including concretes and absolutes

3301.25

Oils, essential; of mints (excluding peppermint), terpeneless or not, including concretes and absolutes

3301.29

Oils, essential; n.e.c. in heading no. 3301 (terpeneless or not), including concretes and absolutes

3301.30

Resinoids

3301.90

Oils, essential; concentrates in fats, fixed oils, waxes and the like, terpenic by-products, aqueous distillates and solutions, extracted oleoresins, n.e.c. in heading no. 3301

Chapter 33 classification notes

Cosmetics face product-registration requirements in most non-Western markets (China CSAR, Saudi SFDA, UAE MoHAP). Animal-testing bans apply in EU, UK, India, and several US states for finished cosmetics.

Frequent misclassification in this chapter

Medicated cosmetics with therapeutic claims: Chapter 30. Soap / detergents: Chapter 34. Perfume-grade essential oils: 3301 if raw, 3303 if compounded for retail.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 33

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog