CHAPTER 33 · LEGAL NOTES
Chapter 33
The 48 legal notes below govern classification under Chapter 33. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: This chapter does not cover: (a) Natural oleoresins or vegetable extracts of heading 1301 or 1302; (b) Soap or other products of heading 3401; or (c) Gum, wood or sulfate turpentine or other products of heading 3805.
Note 2
Chapter Note 2: The expression "odoriferous substances" in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
Note 3
Chapter Note 3: Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
Note 4
Chapter Note 4: The expression "perfumery, cosmetic or toilet preparations" in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 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: 3301 Essential oils of citrus fruit:
footnote
See 9903.88.15.
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Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5001).
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See 9903.88.15.
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Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
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Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5001).
Applies to
See 9903.88.15.
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See 9903.88.15.
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Classify under Chapter 33 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.