3301.29.51.11 - Of citronella 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 3301.29.51.11, specifically covers essential oils derived from citronella. Citronella oil is a natural aromatic oil extracted from specific species of lemongrass (Cymbopogon genus), primarily known for its distinct lemony, herbaceous scent. It is widely used in perfumery, as a fragrance component in cosmetics and toiletries, and notably for its insect-repellent properties. This category includes both terpeneless and non-terpeneless forms of citronella essential oil, as well as concretes, absolutes, and oleoresins if they are primarily derived from citronella and fall within the broader scope of Chapter 33.
Within the "Other" subcategory of essential oils other than those of citrus fruit (3301.29), this specific code distinguishes citronella oil from other botanical sources. For instance, while sibling codes may classify oils from anise (3301.29.51.03), caraway (3301.29.51.05), or cassia (3301.29.51.07), this code is exclusively for citronella. The defining characteristic is the botanical origin and the resultant characteristic aroma and chemical composition unique to citronella.
As this is a leaf node within the HTS structure, there are no further subdivisions. Therefore, the classification is definitive for citronella essential oil. When classifying, it's important to verify that the material's origin is indeed citronella, and that it is presented as an essential oil, resinoid, or related product as defined by the preceding headings in Chapter 33.