HS Code for Essential oil
Essential oils are classified under HS code 3301.29 when they are not specifically named in the other subheadings of heading 3301. This heading covers essential oils (terpeneless or not), including concretes and absolutes, which are extracted from plant materials. The classification is determined by the extraction method—typically steam distillation, expression, or solvent extraction—and the fact that the product consists of the volatile aromatic compounds of the plant. Subheading 3301.29 serves as the "other" category for oils that do not have their own dedicated 6-digit code. While citrus oils (3301.12-3301.19) and mint oils (3301.24-3301.25) have specific codes, oils like lavender, sandalwood, or eucalyptus fall into 3301.29. To qualify for this code, the oil must be a natural extract and must not be mixed with other substances like fixed oils, alcohol, or synthetic odoriferous substances, as such mixtures would change the classification to heading 3302 or 3307.
Products Included
- Lavender essential oil
- Eucalyptus essential oil
- Sandalwood essential oil
- Patchouli essential oil
- Ylang-ylang essential oil
- Tea tree essential oil
- Rosewood essential oil
Common Misclassification
A frequent misclassification occurs with HS code 3302.10 or 3302.90, which covers mixtures of odoriferous substances used as raw materials in industry. If an essential oil has been blended with another oil or a synthetic fragrance, it loses its status as a single essential oil and moves to 3302. Another common error is confusing essential oils with fixed vegetable oils (Chapter 15), such as olive or coconut oil. Fixed oils are non-volatile and have a different chemical structure. Additionally, if the oil is put up for retail sale as a perfume or cosmetic, it might be argued to fall under 3307, though 3301 generally takes precedence for pure extracts.
FAQ
What is the HS code for Essential oil?
The HS code for essential oils not specifically named elsewhere (like lavender or eucalyptus) is 3301.29.
Is synthetic fragrance oil classified under 3301.29?
No, synthetic fragrance oils are not essential oils. They are typically classified under HS code 3302.90 as mixtures of odoriferous substances.
Industry
Frequently Asked Questions
What is the HS code for Essential oil?
The HS code for Essential oil is 330129 (Oils, essential; n.e.c. in heading no. 3301 (terpeneless or not), including concretes and absolutes).
How do I classify Essential oil for customs?
Essential oil is classified under HS code 330129 — Oils, essential; n.e.c. in heading no. 3301 (terpeneless or not), including concretes and absolutes. This is a 6-digit subheading level code.
Is the HS code for Essential oil the same in all countries?
The base HS code 330129 for Essential oil is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.