HS Code for Incense

Incense is classified under HS code 3307.41, which falls within Chapter 33 of the Harmonized System, covering essential oils, resinoids, and perfumery preparations. Specifically, heading 3307 encompasses preparations for perfuming or deodorizing rooms. Subheading 3307.41 is reserved for "Agarbatti" and other odoriferous preparations which operate by burning. The classification is strictly determined by the physical mechanism of the product; it must be a preparation designed to be ignited to release fragrance through combustion. This distinguishes it from passive diffusers or liquid sprays. The Harmonized System specifically names Agarbatti in this subheading due to its global prevalence in religious and domestic settings. For a product to be correctly classified here, it must consist of a combustible base—often charcoal or wood powder—mixed with aromatic substances like essential oils, resins, or synthetic fragrances. If the product does not require burning to function, it cannot be classified under this specific subheading.

Products Included

• Agarbatti (incense sticks)
• Incense cones
• Joss sticks
• Dhoop and dhoop sticks
• Scented coils designed for burning
• Religious incense preparations

Common Misclassification

Incense is frequently misclassified under HS code 3307.49, which covers other room deodorizing preparations that do not operate by burning, such as potpourri or scented sachets. Another common error is using HS code 4421.99 for wooden incense sticks; however, once the stick is coated with aromatic preparations, the chemical heading 3307 takes precedence over the material heading for wood. Additionally, electric fragrance diffusers are classified under 8516.79 as electro-thermic appliances, not as incense.

FAQ

What is the HS code for incense?

The primary HS code for incense that operates by burning, including Agarbatti, is 3307.41.

Does this code include liquid room sprays?

No, liquid room sprays and other non-burning deodorizers are classified under HS code 3307.49.