Short answer
Perfume and toilet waters are classified under Harmonized System heading 3303. Fragrance oil compounds — mixtures of odoriferous substances used as raw materials — fall under 3302, and essential oils, absolutes and resinoids under 3301. Related products have their own headings: aftershaves, deodorants, bath preparations and room fragrances under 3307 (incense and other preparations that work by burning under 3307.41), shampoos under 3305, soap under 3401. The first six digits are international; each country adds its own digits — in the US, perfume containing alcohol is 3303.00.30 — and the full code sets the duty and the paperwork. Classification is the importer's responsibility; confirm it with a customs broker or a binding ruling.
Why the code matters
The tariff classification on a commercial invoice and customs entry decides the duty rate, which import controls apply, and which statistics the shipment counts in. A wrong code can mean the wrong duty, a held shipment, or a penalty. For fragrance businesses the trap is that a product, its concentrate and its raw materials are three different classifications.
The headings that matter in perfumery
| Heading | Covers | Examples |
|---|---|---|
| 3301 | Essential oils (terpeneless or not), concretes and absolutes; resinoids; extracted oleoresins | Bergamot oil, cedarwood oil, jasmine absolute, orris |
| 3302 | Mixtures of odoriferous substances used as raw materials in industry | A fragrance oil compound bought for perfume, soap or candles |
| 3303 | Perfumes and toilet waters | Eau de parfum, eau de toilette, cologne, perfume oil |
| 3305 | Preparations for use on the hair | Shampoo, hair lacquer |
| 3307 | Shaving and after-shave preparations, personal deodorants, bath preparations, preparations for perfuming or deodorizing rooms | Aftershave splash, deodorant, bath salts, reed diffuser, incense |
| 3401 | Soap and organic surface-active washing preparations | Bar soap, liquid hand soap |
| 3406 | Candles, tapers and the like | Scented candles |
Single aroma chemicals are classified by their chemistry in Chapter 29 (organic chemicals), not in Chapter 33. Glass bottles, pumps and caps shipped empty have their own headings again.
The US subheadings
The Harmonized Tariff Schedule of the United States (HTSUS) extends the international codes to ten digits. As published by the US International Trade Commission:
| Subheading | Description |
|---|---|
| 3303.00.10.00 | Perfumes and toilet waters, not containing alcohol: floral or flower waters |
| 3303.00.20.00 | Perfumes and toilet waters, not containing alcohol: other |
| 3303.00.30.00 | Perfumes and toilet waters, containing alcohol |
| 3302.90.10 | Other mixtures of odoriferous substances, containing no alcohol or not over 10% alcohol by weight (with a statistical split for perfume oil mixtures ready for use as finished perfume bases) |
| 3302.90.20 | The same, containing over 10% alcohol by weight |
| 3307.10.10 / 3307.10.20 | Pre-shave, shaving or after-shave preparations, not containing / containing alcohol |
| 3307.20.00.00 | Personal deodorants and antiperspirants |
| 3307.30.10.00 | Bath salts, whether or not perfumed |
| 3307.41.00.00 | "Agarbatti" and other odoriferous preparations which operate by burning |
| 3307.49.00.00 | Other preparations for perfuming or deodorizing rooms |
Duty rates are deliberately not given here: they change, additional duties can apply by country of origin, and the rate in force on the day of entry is the one that counts. Look up the current rate in the HTSUS or ask your broker.
Classifying your products
- Start from what the product is when it crosses the border, not what it will become. A fragrance oil imported to be bottled as perfume is still a 3302 mixture on arrival; the bottled perfume is 3303.
- Check alcohol content. In the US, perfume with and without alcohol are separate subheadings, and 3302 mixtures split at 10% alcohol by weight. Measure or calculate it (measuring alcohol content).
- Gift sets combining a perfume with a lotion and a candle are classified by special rules for sets; take advice.
- Samples are classified like the full product, even if free; the invoice still needs a value.
- Record the decision with the reasoning, so every shipment uses the same code.
Paperwork beyond the code
- Dangerous goods. Alcohol perfume and many fragrance oils are flammable liquids in transport; the HS code says nothing about that. See how to ship perfume and perfume flash point.
- Chemical import rules. A fragrance oil imported into the US for candles or other non-cosmetic use needs a TSCA import certification; one for cosmetics needs a negative certification if not clearly identified as a cosmetic; see TSCA and fragrance oil imports.
- Protected species. Agarwood oil, rosewood oil and some other naturals need CITES permits; see CITES and perfume materials.
- Cosmetics law at destination. The code clears customs; it does not make a product legal to sell. See perfume regulations by market.
Sources
- US International Trade Commission — Harmonized Tariff Schedule of the United States, headings 3301, 3302, 3303, 3305, 3307, 3401; read October 11, 2026.
Frequently asked questions
Is a perfume oil (no alcohol) classified as perfume?
A finished oil perfume for wearing is a perfume under 3303; in the US it falls in the "not containing alcohol" subheadings. A fragrance oil compound sold as a raw material is 3302.
Is a reed diffuser a perfume?
No. Preparations for perfuming rooms are classified under 3307.49 in the HTSUS; candles under 3406; incense under 3307.41.
Who decides the classification?
The importer of record is responsible for it. Customs authorities can issue binding rulings on request, which is worth doing for a product you will import repeatedly.
Written and reviewed by the RUŌOD Lab team. This article is general education about perfume formulation and record-keeping; it is not legal, regulatory or safety advice, and the examples are illustrations, not validated commercial formulas. How we write and check these guides.