HS Code for Essential oil concentrates

Essential oil concentrates are classified under HS code 3301.90. This subheading is specifically designed to capture products where the aromatic principles of plants are concentrated in a medium of fats, fixed oils, waxes, or similar substances. These are typically obtained through processes such as enfleurage or maceration, where the fragrance of flowers is absorbed into a fatty base. Additionally, this code covers terpenic by-products resulting from the deterpenation of essential oils, as well as aqueous distillates and solutions of essential oils. The classification is driven by the fact that the aromatic essence is not in its pure, isolated volatile form but is held within a carrier, yet it remains a primary raw material rather than a finished cosmetic product. This code is vital for distinguishing these intermediate aromatic products from pure essential oils (3301.12-3301.29) and from finished perfumery or toilet preparations found in heading 3307.

Products Included

• Flower concentrates in fats (enfleurage)
• Essential oil concentrates in waxes
• Terpenic by-products of essential oils
• Aqueous distillates of essential oils (e.g., rose water)
• Aqueous solutions of essential oils
• Extracted oleoresins used for flavoring or aroma

Common Misclassification

These concentrates are often misclassified under 3301.29 (pure essential oils). The distinction is the presence of the fat or wax carrier; pure oils are volatile extracts, while 3301.90 includes the non-volatile medium used during extraction. Another common error is classification under Chapter 15 (fats and oils). While the product contains fats, its essential character is defined by the odoriferous plant principles, leading it to Chapter 33 under GRI 3(b). Furthermore, aqueous distillates like rose water are sometimes incorrectly placed in 2202 (beverages), but they belong in 3301.90 as they are primarily aromatic distillates rather than formulated drinks.

FAQ

What is the HS code for Essential oil concentrates?

Essential oil concentrates in fats, oils, or waxes, along with aqueous distillates, are classified under HS code 3301.90.

Is rose water classified under this HS code?

Yes, aqueous distillates of essential oils, such as rose water or orange flower water, are specifically included in HS code 3301.90.