HTS heading 3301 · Chapter 33
HTS 3301: Essential oils, including concretes and absolutes
HTS heading 3301 covers essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. It has 12 tariff lines with a duty rate; the general (MFN) rates are Free (5 lines), 2.7% (2 lines), 3.8% (2 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| Essential oils of citrus fruit: | |||||
| 3301.12.00.00 | Of orange[kg] | 2.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| 3301.13.00.00 | Of lemon[kg] | 3.8% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P, PA,PE,S,SG) | 25% | Estimate → |
| 3301.19 | Other: | ||||
| 3301.19.10.00 | Of grapefruit[kg] | 2.7% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| 3301.19.51 | Other | Free | 25% | ||
| 3301.19.51.10 | Bergamot[kg] | Estimate → | |||
| 3301.19.51.20 | Lime[kg] | Estimate → | |||
| 3301.19.51.50 | Other[kg] | Estimate → | |||
| Essential oils other than those of citrus fruit: | |||||
| 3301.24.00.00 | Of peppermint (Mentha piperita)[kg] | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| 3301.25.00 | Of other mints | Free | 25% | ||
| 3301.25.00.10 | Of cornmint, including "peppermint" derived from Mentha arvensis[kg] | Estimate → | |||
| 3301.25.00.20 | Of spearmint[kg] | Estimate → | |||
| 3301.25.00.50 | Other[kg] | Estimate → | |||
| 3301.29 | Other: | ||||
| 3301.29.10.00 | Of eucalyptus[kg] | 1.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 15% | Estimate → |
| 3301.29.20.00 | Of orris[kg] | 1.1% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| 3301.29.51 | Other | Free | Free | ||
| 3301.29.51.03 | Of anise[kg] | Estimate → | |||
| 3301.29.51.05 | Of caraway[kg] | Estimate → | |||
| 3301.29.51.07 | Of cassia[kg] | Estimate → | |||
| 3301.29.51.09 | Of cedarwood[kg] | Estimate → | |||
| 3301.29.51.11 | Of citronella[kg] | Estimate → | |||
| 3301.29.51.13 | Of clove[kg] | Estimate → | |||
| 3301.29.51.15 | Of garlic[kg] | Estimate → | |||
| 3301.29.51.16 | Of geranium[kg] | Estimate → | |||
| 3301.29.51.17 | Of jasmine[kg] | Estimate → | |||
| 3301.29.51.18 | Of lavender or lavandin[kg] | Estimate → | |||
| 3301.29.51.19 | Of lemongrass[kg] | Estimate → | |||
| 3301.29.51.21 | Of linaloe or bois de rose[kg] | Estimate → | |||
| 3301.29.51.25 | Of nutmeg[kg] | Estimate → | |||
| 3301.29.51.28 | Of onion[kg] | Estimate → | |||
| 3301.29.51.29 | Of patchouli[kg] | Estimate → | |||
| 3301.29.51.33 | Of petitgrain[kg] | Estimate → | |||
| 3301.29.51.35 | Of rose (attar of roses)[g] | Estimate → | |||
| 3301.29.51.37 | Of rosemary[kg] | Estimate → | |||
| 3301.29.51.39 | Of sandalwood[kg] | Estimate → | |||
| 3301.29.51.41 | Of sassafras including Ocotea cymbarum[kg] | Estimate → | |||
| 3301.29.51.42 | Of vetiver[kg] | Estimate → | |||
| 3301.29.51.43 | Of ylang ylang or cananga[kg] | Estimate → | |||
| 3301.29.51.50 | Other[kg] | Estimate → | |||
| 3301.30.00.00 | Resinoids[kg] | Free | Free | Estimate → | |
| 3301.90 | Other: | ||||
| 3301.90.10 | Extracted oleoresins | 3.8% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 3301.90.10.10 | Paprika[kg] | Estimate → | |||
| 3301.90.10.20 | Black pepper[kg] | Estimate → | |||
| 3301.90.10.50 | Other[kg] | Estimate → | |||
| 3301.90.50.00 | Other[kg] | Free | 20% | Estimate → |
44 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 3301.12.00.00 at the general rate of 2.7%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (2.7%) | $270.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $317.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.