Chapter 33
Essential Oils and Cosmetics
By TariffCenter Research Team · Updated 2026-04-09 · Source: USITC Harmonized Tariff Schedule
At a glance
Chapter 33 contains 95 HTS lines covering essential oils and cosmetics. General U.S. duty rates: Free to 6%. Section 301 surcharges apply on selected lines for imports from China. Reciprocal tariffs apply following the February 2026 SCOTUS ruling.
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
#Heading 3301 contains 48 HTS lines. General U.S. duty rates: Free–4.2%. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
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:
Free
3301.12.00.00
Of orange
2.7%
3301.13.00.00
Of lemon
3.8%
3301.19
Other:
Free
3301.19.10.00
Of grapefruit
2.7%
3301.19.51
Other
Free
3301.19.51.10
Bergamot
Free
3301.19.51.20
Lime
Free
3301.19.51.50
Other
Free
3301.24.00.00
Of peppermint (Mentha piperita)
4.2%
3301.25.00
Of other mints
Free
3301.25.00.10
Of cornmint, including "peppermint" derived from Mentha arvensis
Free
3301.25.00.20
Of spearmint
Free
3301.25.00.50
Other
Free
3301.29
Other:
Free
3301.29.10.00
Of eucalyptus
1.8%
3301.29.20.00
Of orris
1.1%
3301.29.51
Other
Free
3301.29.51.03
Of anise
Free
3301.29.51.05
Of caraway
Free
3301.29.51.07
Of cassia
Free
3301.29.51.09
Of cedarwood
Free
3301.29.51.11
Of citronella
Free
3301.29.51.13
Of clove
Free
3301.29.51.15
Of garlic
Free
3301.29.51.16
Of geranium
Free
3301.29.51.17
Of jasmine
Free
3301.29.51.18
Of lavender or lavandin
Free
3301.29.51.19
Of lemongrass
Free
3301.29.51.21
Of linaloe or bois de rose
Free
3301.29.51.25
Of nutmeg
Free
3301.29.51.28
Of onion
Free
3301.29.51.29
Of patchouli
Free
3301.29.51.33
Of petitgrain
Free
3301.29.51.35
Of rose (attar of roses)
Free
3301.29.51.37
Of rosemary
Free
3301.29.51.39
Of sandalwood
Free
3301.29.51.41
Of sassafras including Ocotea cymbarum
Free
3301.29.51.42
Of vetiver
Free
3301.29.51.43
Of ylang ylang or cananga
Free
3301.29.51.50
Other
Free
3301.30.00.00
Resinoids
Free
3301.90
Other:
Free
3301.90.10
Extracted oleoresins
3.8%
3301.90.10.10
Paprika
Free
3301.90.10.20
Black pepper
Free
3301.90.10.50
Other
Free
3301.90.50.00
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 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: | Free | 301: 25%S122: 10% |
| 3301.12.00.00 | Of orange | 2.7% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3301.13.00.00 | Of lemon | 3.8% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P, PA,PE,S,SG) |
| 3301.19 | Other: | Free | 301: 25%S122: 10% |
| 3301.19.10.00 | Of grapefruit | 2.7% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3301.19.51 | Other | Free | 301: 25%S122: 10% |
| 3301.19.51.10 | Bergamot | Free | 301: 25%S122: 10% |
| 3301.19.51.20 | Lime | Free | 301: 25%S122: 10% |
| 3301.19.51.50 | Other | Free | 301: 25%S122: 10% |
| 3301.24.00.00 | Of peppermint (Mentha piperita) | 4.2% | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3301.25.00 | Of other mints | Free | 301: 25%S122: 10% |
| 3301.25.00.10 | Of cornmint, including "peppermint" derived from Mentha arvensis | Free | 301: 25%S122: 10% |
| 3301.25.00.20 | Of spearmint | Free | 301: 25%S122: 10% |
| 3301.25.00.50 | Other | Free | 301: 25%S122: 10% |
| 3301.29 | Other: | Free | 301: 25%S122: 10% |
| 3301.29.10.00 | Of eucalyptus | 1.8% | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3301.29.20.00 | Of orris | 1.1% | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3301.29.51 | Other | Free | 301: 25%S122: 10% |
| 3301.29.51.03 | Of anise | Free | 301: 25%S122: 10% |
| 3301.29.51.05 | Of caraway | Free | 301: 25%S122: 10% |
| 3301.29.51.07 | Of cassia | Free | 301: 25%S122: 10% |
| 3301.29.51.09 | Of cedarwood | Free | 301: 25%S122: 10% |
| 3301.29.51.11 | Of citronella | Free | 301: 25%S122: 10% |
| 3301.29.51.13 | Of clove | Free | 301: 25%S122: 10% |
| 3301.29.51.15 | Of garlic | Free | 301: 25%S122: 10% |
| 3301.29.51.16 | Of geranium | Free | 301: 25%S122: 10% |
| 3301.29.51.17 | Of jasmine | Free | 301: 25%S122: 10% |
| 3301.29.51.18 | Of lavender or lavandin | Free | 301: 25%S122: 10% |
| 3301.29.51.19 | Of lemongrass | Free | 301: 25%S122: 10% |
| 3301.29.51.21 | Of linaloe or bois de rose | Free | 301: 25%S122: 10% |
| 3301.29.51.25 | Of nutmeg | Free | 301: 25%S122: 10% |
| 3301.29.51.28 | Of onion | Free | 301: 25%S122: 10% |
| 3301.29.51.29 | Of patchouli | Free | 301: 25%S122: 10% |
| 3301.29.51.33 | Of petitgrain | Free | 301: 25%S122: 10% |
| 3301.29.51.35 | Of rose (attar of roses) | Free | 301: 25%S122: 10% |
| 3301.29.51.37 | Of rosemary | Free | 301: 25%S122: 10% |
| 3301.29.51.39 | Of sandalwood | Free | 301: 25%S122: 10% |
| 3301.29.51.41 | Of sassafras including Ocotea cymbarum | Free | 301: 25%S122: 10% |
| 3301.29.51.42 | Of vetiver | Free | 301: 25%S122: 10% |
| 3301.29.51.43 | Of ylang ylang or cananga | Free | 301: 25%S122: 10% |
| 3301.29.51.50 | Other | Free | 301: 25%S122: 10% |
| 3301.30.00.00 | Resinoids | Free | 301: 25%S122: 10% |
| 3301.90 | Other: | Free | 301: 25%S122: 10% |
| 3301.90.10 | Extracted oleoresins | 3.8% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3301.90.10.10 | Paprika | Free | 301: 25%S122: 10% |
| 3301.90.10.20 | Black pepper | Free | 301: 25%S122: 10% |
| 3301.90.10.50 | Other | Free | 301: 25%S122: 10% |
| 3301.90.50.00 | Other | Free | 301: 25%S122: 10% |
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
#Heading 3302 contains 14 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
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:
Free
3302.10
Of a kind used in the food or drink industries:
Free
3302.10.10.00
Not containing alcohol
Free
3302.10.20.00
Containing not over 20 percent of alcohol by weight
Free
3302.10.40.00
Containing over 20 percent but not over 50 percent of alcohol by weight
8.4¢/kg + 1.9%
3302.10.50.00
Containing over 50 percent of alcohol by weight
17¢/kg + 1.9%
3302.10.90.00
Other
Free
3302.90
Other:
Free
3302.90.10
Containing no alcohol or not over 10 percent of alcohol by weight
Free
3302.90.10.10
Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases
Free
3302.90.10.50
Other
Free
3302.90.20
Containing over 10 percent of alcohol by weight
Free
3302.90.20.10
Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases
Free
3302.90.20.50
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 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: | Free | 301: 25%S122: 10% |
| 3302.10 | Of a kind used in the food or drink industries: | Free | 301: 25%S122: 10% |
| 3302.10.10.00 | Not containing alcohol | Free | 301: 25%S122: 10% |
| 3302.10.20.00 | Containing not over 20 percent of alcohol by weight | Free | 301: 25%S122: 10% |
| 3302.10.40.00 | Containing over 20 percent but not over 50 percent of alcohol by weight | 8.4¢/kg + 1.9% | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3302.10.50.00 | Containing over 50 percent of alcohol by weight | 17¢/kg + 1.9% | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3302.10.90.00 | Other | Free | 301: 25%S122: 10% |
| 3302.90 | Other: | Free | 301: 25%S122: 10% |
| 3302.90.10 | Containing no alcohol or not over 10 percent of alcohol by weight | Free | 301: 25%S122: 10% |
| 3302.90.10.10 | Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases | Free | 301: 25%S122: 10% |
| 3302.90.10.50 | Other | Free | 301: 25%S122: 10% |
| 3302.90.20 | Containing over 10 percent of alcohol by weight | Free | 301: 25%S122: 10% |
| 3302.90.20.10 | Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases | Free | 301: 25%S122: 10% |
| 3302.90.20.50 | Other | Free | 301: 25%S122: 10% |
3303 — Perfumes and toilet waters
#Heading 3303 contains 4 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
3303.00
Perfumes and toilet waters:
Free
3303.00.10.00
Floral or flower waters
Free
3303.00.20.00
Other
Free
3303.00.30.00
Containing alcohol
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 3303.00 | Perfumes and toilet waters: | Free | 301: 25%S122: 10% |
| 3303.00.10.00 | Floral or flower waters | Free | 301: 25%S122: 10% |
| 3303.00.20.00 | Other | Free | 301: 25%S122: 10% |
| 3303.00.30.00 | Containing alcohol | Free | 301: 25%S122: 10% |
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
#Heading 3304 contains 9 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
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:
Free
3304.10.00.00
Lip make-up preparations
Free
3304.20.00.00
Eye make-up preparations
Free
3304.30.00.00
Manicure or pedicure preparations
Free
3304.91.00
Powders, whether or not compressed
Free
3304.91.00.10
Rouges
Free
3304.91.00.50
Other
Free
3304.99.10.00
Petroleum jelly put up for retail sale
Free
3304.99.50.00
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 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: | Free | 301: 25%S122: 10% |
| 3304.10.00.00 | Lip make-up preparations | Free | 301: 25%S122: 10% |
| 3304.20.00.00 | Eye make-up preparations | Free | 301: 25%S122: 10% |
| 3304.30.00.00 | Manicure or pedicure preparations | Free | 301: 25%S122: 10% |
| 3304.91.00 | Powders, whether or not compressed | Free | 301: 25%S122: 10% |
| 3304.91.00.10 | Rouges | Free | 301: 25%S122: 10% |
| 3304.91.00.50 | Other | Free | 301: 25%S122: 10% |
| 3304.99.10.00 | Petroleum jelly put up for retail sale | Free | 301: 25%S122: 10% |
| 3304.99.50.00 | Other | Free | 301: 25%S122: 10% |
3305 — Preparations for use on the hair
#Heading 3305 contains 5 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
3305
Preparations for use on the hair:
Free
3305.10.00.00
Shampoos
Free
3305.20.00.00
Preparations for permanent waving or straightening
Free
3305.30.00.00
Hair lacquers
Free
3305.90.00.00
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 3305 | Preparations for use on the hair: | Free | 301: 25%S122: 10% |
| 3305.10.00.00 | Shampoos | Free | 301: 25%S122: 10% |
| 3305.20.00.00 | Preparations for permanent waving or straightening | Free | 301: 25%S122: 10% |
| 3305.30.00.00 | Hair lacquers | Free | 301: 25%S122: 10% |
| 3305.90.00.00 | Other | Free | 301: 25%S122: 10% |
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
#Heading 3306 contains 4 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
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:
Free
3306.10.00.00
Dentifrices
Free
3306.20.00.00
Yarn used to clean between the teeth (dental floss)
Free
3306.90.00.00
Other
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 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: | Free | 301: 25%S122: 10% |
| 3306.10.00.00 | Dentifrices | Free | 301: 25%S122: 10% |
| 3306.20.00.00 | Yarn used to clean between the teeth (dental floss) | Free | 301: 25%S122: 10% |
| 3306.90.00.00 | Other | Free | 301: 25%S122: 10% |
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
#Heading 3307 contains 11 HTS lines. General U.S. duty rates: Free–6%. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
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:
Free
3307.10
Pre-shave, shaving or after-shave preparations:
Free
3307.10.10.00
Not containing alcohol
4.9%
3307.10.20.00
Containing alcohol
4.9%
3307.20.00.00
Personal deodorants and antiperspirants
4.9%
3307.30
Perfumed bath salts and other bath preparations:
Free
3307.30.10.00
Bath salts, whether or not perfumed
5.8%
3307.30.50.00
Other
4.9%
3307.41.00.00
"Agarbatti" and other odoriferous preparations which operate by burning
2.4%
3307.49.00.00
Other
6%
3307.90.00.00
Other
5.4%
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 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: | Free | 301: 25%S122: 10% |
| 3307.10 | Pre-shave, shaving or after-shave preparations: | Free | 301: 25%S122: 10% |
| 3307.10.10.00 | Not containing alcohol | 4.9% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3307.10.20.00 | Containing alcohol | 4.9% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3307.20.00.00 | Personal deodorants and antiperspirants | 4.9% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3307.30 | Perfumed bath salts and other bath preparations: | Free | 301: 25%S122: 10% |
| 3307.30.10.00 | Bath salts, whether or not perfumed | 5.8% | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3307.30.50.00 | Other | 4.9% | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3307.41.00.00 | "Agarbatti" and other odoriferous preparations which operate by burning | 2.4% | 301: 25%S122: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3307.49.00.00 | Other | 6% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 3307.90.00.00 | Other | 5.4% | 301: 25%S122: 10%hts_special: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
Frequently Asked Questions — Chapter 33
Sources & Methodology
- Base HTS rates: U.S. International Trade Commission — Harmonized Tariff Schedule (2025 edition, Chapter 33). “General rate” shows the min–max range across all 10-digit subheadings.
- Section 301 rates: Office of the U.S. Trade Representative — Section 301 action lists. Flags indicate HTS lines listed on USTR China 301 Lists 1–4B.
- Reciprocal tariffs: Based on the post-SCOTUS Section 122 framework (February 2026). See the TariffCenter Tariff Tracker for current program status.
- Verify before importing: U.S. Customs and Border Protection — Rulings Online or consult a licensed customs broker for binding classification rulings.
Glossary
- General rate (MFN rate)
- The base import duty applied to all World Trade Organization members under Most-Favored-Nation treatment. This is the standard rate shown in the General Rate column.
- Section 301 tariff (301: 7.5%–100%)
- An additional surcharge authorized under Section 301 of the Trade Act of 1974, imposed on selected imports from China. Rates vary by product list and category: Lists 1–3 at 25%, List 4A at 7.5%, with four-year review increases up to 100% on strategic sectors (EVs, semiconductors, solar, medical equipment). Applied on top of the MFN base rate.
- Section 122 surcharge (Sec. 122: 15%)
- A 15% global surcharge on all imports enacted under Section 122 authority after the February 2026 SCOTUS ruling struck down IEEPA-based reciprocal tariffs. USMCA-qualifying goods are exempt. Stacked on top of base and Section 301 rates.
- Section 232 tariff (S232)
- Tariffs on qualifying steel, aluminum, copper, and derivative products imposed under Section 232 of the Trade Expansion Act of 1962 on national security grounds. Rates now vary by product bucket and current Chapter 99 treatment.
- hts_special / Special rates
- Preferential duty rates available to imports from countries with Free Trade Agreements or other special trade programs with the U.S. Country codes: AU (Australia), BH (Bahrain), CA (Canada), CL (Chile), CO (Colombia), IL (Israel), JO (Jordan), KR (South Korea), MA (Morocco), MX (Mexico), OM (Oman), PA (Panama), PE (Peru), SG (Singapore). Free (AU,BH...) means duty-free treatment for those partners.