HS Code for Eau de toilette

Eau de toilette is classified under HS code 3303.00, which encompasses perfumes and toilet waters. This classification is governed by Chapter 33 of the Harmonized System, which deals with essential oils, resinoids, and perfumery preparations. The distinction between "perfume" and "toilet water" (eau de toilette) in trade usually refers to the concentration of aromatic compounds; however, the HS nomenclature groups them together under a single heading. Heading 3303 does not distinguish between the two based on alcohol content or fragrance oil percentage, provided the product is intended for use as a fragrance for the body. The classification process involves identifying the primary function of the liquid. If the product is a solution of essential oils in alcohol or another solvent intended for perfuming the person, it satisfies the criteria for 3303.00. It is important to note that this heading excludes products with medicinal properties or those intended for room fragrancing, which would fall under different chapters or headings. The simplicity of this heading ensures that all personal fragrance liquids are captured in one place, regardless of their marketing name or price point.

Products Included

• Eau de toilette sprays
• Scented toilet waters
• Cologne and Eau de Cologne
• Splash-on fragrance lotions
• Perfume extracts and essences for personal use

Common Misclassification

Eau de toilette is frequently misclassified under HS code 3307.10 (pre-shave, shaving, or after-shave preparations) or 3307.20 (personal deodorants). While after-shaves contain fragrance, their primary function is skin treatment after shaving, which places them in 3307. Similarly, 3304.99 is sometimes used for general beauty products, but 3303.00 is more specific for fragrances. Another error is using 3307.49 for room sprays; however, 3303.00 is strictly for products applied to the human body. Accurate classification depends on the intended use and the formulation of the product.

FAQ

What is the HS code for Eau de toilette?

The HS code for eau de toilette and all other personal perfumes is 3303.00.

Is aftershave classified under the same code as eau de toilette?

No, aftershave is classified under HS code 3307.10 because it is considered a shaving preparation rather than a simple fragrance.