3301.29.51.39 - Of sandalwood

This HTS category, 3301.29.51.39, specifically classifies essential oils derived from sandalwood. These are the volatile aromatic compounds extracted from the wood of sandalwood trees, valued for their distinct woody, warm, and balsamic fragrance. Unlike other categories within 3301.29.51, which are dedicated to essential oils from sources such as anise, caraway, cassia, cedarwood, and citronella, this code is solely for the sandalwood derivative. The distinguishing characteristic is the botanical origin of the essential oil.

As a leaf node, this classification does not have further subdivisions. Therefore, the focus for importers and exporters is on accurately identifying that the essential oil in question is indeed derived from sandalwood. This would typically be verified through product specifications, certificates of origin, or detailed chemical analysis confirming the characteristic chemical constituents of sandalwood oil. The classification relies on the specific botanical source material to differentiate it from other essential oils of an "other" nature.