3303.00.30.00 - Containing alcohol 🖩
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 | 88¢/kg + 75% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 3303.00.30.00, specifically covers perfumes and toilet waters that contain alcohol. These are ready-to-use perfumery products, typically designed for personal application to impart a pleasant fragrance. The defining characteristic for inclusion in this category is the presence of alcohol as a primary solvent or carrier ingredient. Examples include eau de parfum, eau de toilette, and eau de cologne.
This category is distinguished from its sibling, "Not containing alcohol" (which would fall under a different HTS subheading), by the explicit inclusion of alcohol. Products classified here are formulated with a significant percentage of alcohol to facilitate the dispersion and volatility of the fragrance oils, allowing them to be readily applied and evaporate onto the skin.
As this is a leaf node within the HTS structure, there are no further subcategories. Classification within this code is determined solely by the presence of alcohol in perfumed preparations that meet the general description of perfumes and toilet waters. The specific concentration of alcohol, or the type of fragrance oils used, does not generally lead to further subdivision at this level, provided the product is presented as a perfume or toilet water.