HS 330290 Other
Quick Answer: Other perfumery, cosmetic or toilet preparations, not specified elsewhere, imported under HS 330290 enter the UK and EU duty-free, while the US imposes rates of 88¢/kg plus 50% or 75% ad valorem, with some items entering duty-free. This residual classification applies to a broad range of finished products within Chapter 33 that do not fit more specific headings, such as certain scented liquids for use in industry or household products. Importers should carefully review the specific subheadings and associated duty rates within each jurisdiction, as the "other" designation can lead to varied tariff treatments. CustomTariffs aggregates this diverse tariff information, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3302901000 | 0.00 % | — | — |
| 3302900000 | — | — | — |
| 3302909000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3302900000 | 0.00 % | — | — |
| 3302901000 | 0.00 % | — | — |
| 3302909000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 33029010 | Free | — | — |
| 3302901010 | — | — | ["kg"] |
| 3302901050 | — | — | ["kg"] |
| 3302902010 | — | — | ["kg"] |
| 3302902050 | — | — | ["kg"] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 330290 cover?
This subheading covers "Other" mixtures of odoriferous substances, whether or not containing solvents, and preparations based on one or more of these substances, not elsewhere specified or included in Chapter 33. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category is a residual one for perfumery, cosmetic, or toilet preparations that do not fit into more specific headings within 3302, such as essential oils or perfumed alcoholic solutions.
What falls outside HS 330290?
The following products are excluded from HS 330290: perfumery, cosmetic or toilet preparations, whether or not perfumed, put up for retail sale (which fall under heading 3307), and mixtures of odoriferous substances which are primarily used as a raw material in the manufacture of food or beverages (which are classified according to their specific nature or under heading 2106). For instance, flavorings for food products, even if they contain odoriferous substances, are not classified here.
What are common classification mistakes for HS 330290?
A common error is misclassifying products that have a primary function other than perfumery, cosmetics, or toiletries. For example, industrial deodorizers or odor neutralizers with a primary technical application might be mistakenly classified here. General Interpretative Rule 3(b) for the classification of goods put up in sets for retail sale is also relevant; if a product is part of a set with a dominant characteristic, it may be classified with that set, not as an "other" mixture.
How should importers classify products under HS 330290?
The correct procedure for classifying products under HS 330290 involves a thorough analysis of the product's composition and intended use, referencing the WCO Explanatory Notes and national tariff schedules. Importers and customs brokers must determine if the product is a mixture of odoriferous substances or a preparation based on them, and crucially, if it is not specifically provided for in any other heading of Chapter 33 or elsewhere in the tariff. A detailed ingredient list and product description are essential for accurate classification.
How is the duty calculated for products under HS 330290?
A shipment of 500 kilograms of a perfumed air freshener concentrate, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 3302.90.90.
Which trade agreements reduce duties for HS 330290?
Several free trade agreements may reduce the applicable duty rate for HS 330290, including the United States-Mexico-Canada Agreement (USMCA), under which qualifying goods from Canada and Mexico may receive a duty rate of Free. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) program may also receive reduced or Free duty rates. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, as applicable, is typically required by customs authorities.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3302.90, and how do preferential rates apply?
HS code 3302.90, covering 'Other' mixtures of odoriferous substances, has varied duty rates depending on the importing country. For example, the United States applies a 3.5% ad valorem duty under its Most Favored Nation (MFN) tariff. However, preferential rates under trade agreements can significantly reduce or eliminate these duties. Importers should consult the specific tariff schedule of the destination country and review any applicable Free Trade Agreements (FTAs) to determine the most favorable duty rate. For instance, goods originating from countries with an FTA with the US might qualify for duty-free entry if they meet the rules of origin.
What specific criteria distinguish goods classified under HS 3302.90 from other headings within Chapter 33?
HS code 3302.90 is a residual category for 'Other' mixtures of odoriferous substances used for their odor. This means it applies to mixtures that are not specifically covered by other headings within Chapter 33, such as essential oils (3301), perfumery, cosmetic or toilet preparations (3303-3308), or soaps (3401). The key classification criterion is that the mixture must primarily consist of odoriferous substances and be intended for imparting odor, and not be specifically provided for elsewhere in the tariff. For example, a blend of synthetic aroma chemicals not intended for direct use in perfumes or cosmetics, but rather as industrial odorants, would likely fall under 3302.90.
What documentation is typically required for importing goods classified under HS 3302.90?
Standard import documentation for HS code 3302.90 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific nature of the 'odoriferous substances,' additional documentation may be required. This could include a Certificate of Origin to claim preferential duty rates under trade agreements, safety data sheets (SDS) if the substances are hazardous, or specific import permits or licenses if the substances are regulated (e.g., for food-grade or pharmaceutical applications). Importers should verify the specific requirements with the customs authority of the destination country.
How is the duty calculated for HS code 3302.90 when a specific duty rate is applied, such as '88¢/kg + 50% ad valorem'?
When a compound duty rate like '88¢/kg + 50% ad valorem' is applied, the total duty is the sum of a specific duty based on weight and an ad valorem duty based on value. For example, if a shipment of 100 kg of a product classified under this rate has a declared value of $1,000 USD:
- Specific Duty: 100 kg * $0.88/kg = $88.00 USD
- Ad Valorem Duty: 50% of $1,000 USD = $500.00 USD
Total Duty: $88.00 + $500.00 = $588.00 USD.
Importers and brokers must carefully determine the correct weight and value for duty calculation and ensure they are using the most current tariff rates, as these compound rates can be complex.
Which major trade agreements commonly offer preferential duty rates for products classified under HS 3302.90?
Several major trade agreements can provide preferential duty rates for goods under HS code 3302.90. For example, the United States has FTAs with countries like Canada and Mexico (USMCA), Australia, South Korea, and others, which may offer reduced or duty-free entry for qualifying goods. The European Union's Generalized Scheme of Preferences (GSP) and its numerous Association Agreements with third countries also often include provisions for reduced duties on such products. The UK has its own set of trade agreements post-Brexit. To benefit, importers must ensure the goods meet the specific rules of origin stipulated in each agreement and provide the necessary proof of origin.