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
40 declarable lines
Heading 3301 covers essential oils, whether or not terpeneless, plus concretes, absolutes, resinoids, extracted oleoresins, concentrates, terpenic by-products, and aqueous distillates or solutions of essential oils. It is split first between citrus oils and other essential oils, then by the specific plant or fruit source, with separate lines for resinoids and extracted oleoresins. Most non-citrus single oils and resinoids enter free, while citrus oils, mint oils other than the listed free types, eucalyptus, orris, and oleoresins carry duties.
Products in this heading
- Orange essential oil
- Lemon essential oil
- Peppermint essential oil
- Lavender essential oil
- Eucalyptus essential oil
- Bergamot essential oil
- Paprika oleoresin
- Resinoids
How to choose the right subheading
- Whether the oil comes from citrus fruit or from another plant source
- The specific fruit or plant named in the subheading, such as orange, lemon, peppermint, lavender, or eucalyptus
- For mints, whether the oil is peppermint, cornmint, spearmint, or another mint
- Whether the product is an essential oil, a resinoid, an extracted oleoresin, or another product named in the heading
- Whether the product is a single essential oil or a mixture of odoriferous substances
Often confused with
- Heading 3302Blends of essential oils used as raw materials in industry
Mixtures of odoriferous substances are classified in heading 3302, not as single essential oils.
- Heading 3304Scented body lotion or skin cream
Skin care and beauty preparations belong in heading 3304.
- Heading 3305Shampoo or hair conditioner
Preparations for use on the hair are classified in heading 3305.
- Heading 3307Personal deodorant or bath preparation
These toilet preparations fall in heading 3307 when not specified elsewhere.
Frequently asked questions
What is the HTS code for orange essential oil?
Orange essential oil is classified under 3301.12.00.00. The general (MFN) duty rate is 2.7%.
What is the duty on lavender essential oil?
Lavender essential oil is classified under 3301.29.51.18. The general (MFN) duty rate is Free.
How do I classify a blend of essential oils used as a raw material?
A single oil such as peppermint oil is classified under 3301.24.00.00 with a general (MFN) rate of 4.2%. A mixture of odoriferous substances of a kind used as a raw material in industry is classified in heading 3302, not in heading 3301.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 3301
- 3301.12.00.00Essential oils of citrus fruit / Of orange2.7%
- 3301.13.00.00Essential oils of citrus fruit / Of lemon3.8%
- 3301.19.10.00Essential oils of citrus fruit / Of grapefruit2.7%
- 3301.19.51.10Essential oils of citrus fruit / BergamotFree
- 3301.19.51.20Essential oils of citrus fruit / LimeFree
- 3301.19.51.50Essential oils of citrus fruit / OtherFree
- 3301.24.00.00Of peppermint (Mentha piperita)4.2%
- 3301.25.00.10Of cornmint, including "peppermint" derived from Mentha arvensisFree
- 3301.25.00.20Essential oils other than those of citrus fruit / Of other mints / Of spearmintFree
- 3301.25.00.50Essential oils other than those of citrus fruit / Of other mints / OtherFree
- 3301.29.10.00Essential oils other than those of citrus fruit / Of eucalyptus1.8%
- 3301.29.20.00Essential oils other than those of citrus fruit / Of orris1.1%
- 3301.29.51.03Essential oils other than those of citrus fruit / Of aniseFree
- 3301.29.51.05Essential oils other than those of citrus fruit / Of carawayFree
- 3301.29.51.07Essential oils other than those of citrus fruit / Of cassiaFree
- 3301.29.51.09Essential oils other than those of citrus fruit / Of cedarwoodFree
- 3301.29.51.11Essential oils other than those of citrus fruit / Of citronellaFree
- 3301.29.51.13Essential oils other than those of citrus fruit / Of cloveFree
- 3301.29.51.15Essential oils other than those of citrus fruit / Of garlicFree
- 3301.29.51.16Essential oils other than those of citrus fruit / Of geraniumFree
- 3301.29.51.17Essential oils other than those of citrus fruit / Of jasmineFree
- 3301.29.51.18Essential oils other than those of citrus fruit / Of lavender or lavandinFree
- 3301.29.51.19Essential oils other than those of citrus fruit / Of lemongrassFree
- 3301.29.51.21Essential oils other than those of citrus fruit / Of linaloe or bois de roseFree
- 3301.29.51.25Essential oils other than those of citrus fruit / Of nutmegFree
- 3301.29.51.28Essential oils other than those of citrus fruit / Of onionFree
- 3301.29.51.29Essential oils other than those of citrus fruit / Of patchouliFree
- 3301.29.51.33Essential oils other than those of citrus fruit / Of petitgrainFree
- 3301.29.51.35Essential oils other than those of citrus fruit / Of rose (attar of roses)Free
- 3301.29.51.37Essential oils other than those of citrus fruit / Of rosemaryFree
- 3301.29.51.39Essential oils other than those of citrus fruit / Of sandalwoodFree
- 3301.29.51.41Of sassafras including Ocotea cymbarumFree
- 3301.29.51.42Essential oils other than those of citrus fruit / Of vetiverFree
- 3301.29.51.43Essential oils other than those of citrus fruit / Of ylang ylang or canangaFree
- 3301.29.51.50Essential oils other than those of citrus fruit / OtherFree
- 3301.30.00.00ResinoidsFree
- 3301.90.10.10Extracted oleoresins / Paprika3.8%
- 3301.90.10.20Extracted oleoresins / Black pepper3.8%
- 3301.90.10.50Extracted oleoresins / Other3.8%
- 3301.90.50.00OtherFree