HS Code for Perfume

HS code 3307.90 is a residual category for perfumery, cosmetic, or toilet preparations that are not specified or included elsewhere in Chapter 33. While standard liquid perfumes for personal application are classified under 3303.00, heading 3307.90 captures a wide variety of scented products used for environmental fragrancing or specialized cosmetic applications. This classification is determined by the product's intended use and chemical composition. Under the General Rules of Interpretation, if a product provides a fragrance but does not meet the criteria for essential oils (3301) or personal perfumes (3303), it falls into the 3307 category. This includes products that release scent through combustion, evaporation, or mechanical dispersion, provided they are not primarily intended for the skin. The classification ensures that miscellaneous scented manufactured goods are captured within the cosmetic and perfumery chapter even if they do not fit the traditional definition of a bottled fragrance.

Products Included

• Scented sachets and perfumed papers
• Agarbatti and other odoriferous preparations which operate by burning
• Contact lens solutions (often grouped in this residual category)
• Depilatories and other perfumery n.e.c.
• Animal toilet preparations (e.g., dog perfume)

Common Misclassification

The most common misclassification is with HS code 3303.00. Importers often use 3303.00 for any product labeled as "perfume," but 3303.00 is strictly for liquid perfumes and toilet waters intended for human topical use. Another common error is 3307.41, which is specifically for Agarbatti (incense sticks); if the product is a different form of incense or a room deodorizer that does not burn, it must stay in 3307.90. Additionally, essential oils in bulk are classified in 3301, not 3307.

FAQ

What is the HS code for Perfume under 3307.90?

The HS code 3307.90 is used for miscellaneous perfuming or deodorizing preparations that are not personal liquid perfumes, such as scented papers or animal perfumes.

Does this code include room sprays?

Room sprays that are intended to deodorize or perfume the air are typically classified under 3307.49, but specialized perfuming preparations not covered by 3307.49 fall into 3307.90.