HS 330119 Other
Quick Answer: Essential oils of citrus fruit, not terpeneless, imported under HS 330119 enter the UK at 0.00%, the EU at 7.00% (MFN), and the US at 2.7% (MFN). This residual classification applies to essential oils derived from citrus fruits (such as lemon, orange, or grapefruit) that do not meet the criteria for more specific subheadings within 3301.10. Importers should be aware of potential variations in specific rates and preferential treatment depending on the origin country, as indicated by the US's extensive list of free trade agreements. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301198000 | 0.00 % | — | — |
| 3301190000 | — | — | — |
| 3301192000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301190000 | — | — | — |
| 3301192000 | 7.00 % | — | — |
| 3301198000 | 4.40 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3301191000 | 2.7% | Free (17 programs) | ["kg"] |
| 3301195110 | — | — | ["kg"] |
| 3301195150 | — | — | ["kg"] |
| 330119 | — | — | — |
| 33011951 | Free | — | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3301.19?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 330119 cover?
This subheading covers "Other" essential oils, whether or not terpeneless, including concretes and absolutes. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category applies to essential oils derived from fruits (citrus fruits specifically excluded from 3301.12) that do not fit into more specific subheadings within heading 3301. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this, capturing essential oils from various plant parts not otherwise specified, such as those from spices or specific flowers, provided they meet the definition of essential oils as concentrated hydrophobic liquids containing volatile aromatic compounds. For instance, essential oil of coriander seed, not specified elsewhere, would fall here.
What falls outside HS 330119?
The following products are excluded from HS 330119: essential oils of citrus fruit (heading 3301.12), essential oils of peppermint (Mentha piperita) and cornmint (Mentha arvensis) (heading 3301.24), essential oils of other mints (heading 3301.25), essential oils of geranium (heading 3301.26), essential oils of other flowers (heading 3301.29), essential oils of woody plants (heading 3301.29), essential oils of herbs (heading 3301.29), and essential oils of spices (heading 3301.29). Also excluded are oleoresins, which are extracts containing both volatile and non-volatile aromatic components, and perfumery or cosmetic preparations themselves, which are classified in Chapter 33, Notes 3 and 4.
What are common classification mistakes for HS 330119?
A common error is misclassifying products that are not true essential oils but rather perfumery compounds or fragrance mixtures. General Interpretative Rule 1 (GIR 1) states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify diluted essential oils or mixtures of essential oils with carrier oils under 3301.19, when these may fall under other headings depending on their primary character or intended use, such as Chapter 33 for perfumery and cosmetic preparations if they are ready for retail sale as such. Furthermore, confusing "terpeneless" essential oils with other forms can lead to misclassification.
How should importers classify products under HS 330119?
The correct procedure for classifying products under HS 330119 involves a thorough examination of the product's origin, composition, and intended use. Importers must first confirm that the product is indeed an essential oil, a concentrated hydrophobic liquid containing volatile aromatic compounds derived from plants, and that it is not specifically listed in a more precise subheading within heading 3301. Consulting the official WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is crucial. If the product is a mixture, its predominant constituent or its essential character must be determined to ensure it fits the "Other" residual category.
How is the duty calculated for products under HS 330119?
A shipment of 100 kilograms of essential oil of clary sage, declared at a customs value of $5,000 USD, would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 330119. The calculation is: 20% of $5,000 USD = $1,000.00. It is imperative to verify the specific duty rate applicable at the time of import, as these can change.
Which trade agreements reduce duties for HS 330119?
Several free trade agreements may reduce the applicable duty rate for HS 330119, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, such as India or Indonesia, depending on the specific country's inclusion and the product's origin. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What specific types of essential oils fall under HS code 330119?
HS code 330119 covers essential oils derived from citrus fruits, excluding those specifically listed under 330112 (bergamot, lemon, lime) and 330113 (orange). This includes essential oils from fruits like grapefruit, mandarin, tangerine, clementine, and other less common citrus varieties, provided they meet the definition of essential oils (concentrated hydrophobic constituents of plants).
What are the typical import duty rates for HS code 330119 into the United States, the European Union, and the United Kingdom?
Duty rates for HS code 330119 vary by importing country. In the United States, the Most Favored Nation (MFN) duty rate is 0.00% ad valorem. In the European Union, under the TARIC system, the rate is typically 2.7% ad valorem. For the United Kingdom, the UK Global Tariff shows a rate of 2.7% ad valorem. It is crucial to consult the latest official tariffs for precise rates at the time of import, as these can change.
How is the import duty for HS code 330119 calculated, and can you provide an example?
The duty for HS code 330119 is typically calculated on an ad valorem basis (a percentage of the customs value of the goods). For example, if a shipment of essential oil of grapefruit (classified under 330119) has a customs value of $10,000 and the applicable duty rate is 2.7%, the calculated duty would be $10,000 × 0.027 = $270.00. Some countries may also have specific unit duties or a combination of ad valorem and specific duties.
What preferential duty rates are available for HS code 330119 under trade agreements, and how can importers claim them?
Many trade agreements offer preferential duty rates for goods classified under HS code 330119. For instance, the USITC Harmonized Tariff Schedule lists Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) rates, indicating duty-free entry under specific trade agreements (e.g., Australia, Bahrain, Canada, Chile, Colombia, Israel, Jordan, Korea, Morocco, Oman, Peru, Singapore). To claim these preferential rates, importers must provide a valid Certificate of Origin or other proof of eligibility as stipulated by the respective trade agreement, demonstrating that the goods meet the rules of origin. This documentation must be submitted to customs at the time of import.
What documentation is typically required for importing goods under HS code 330119, beyond standard customs declarations?
In addition to the standard commercial invoice, packing list, and bill of lading, importers of essential oils under HS code 330119 may need to provide a Certificate of Origin (especially if claiming preferential treatment). Depending on the importing country's regulations and the specific nature of the essential oil, a Certificate of Analysis (CoA) detailing the composition and purity of the oil might be requested. Some jurisdictions may also require specific import permits or health certificates, particularly if the essential oil is intended for use in food, pharmaceuticals, or cosmetics, to ensure compliance with safety and quality standards.