HTS chapter · section VI
Chapter 33
Products of the chemical or allied industries
Chapter 33 of the Harmonized Tariff Schedule sits in section VI (products of the chemical or allied industries). It has 7 headings and 43 eight-digit tariff lines.
26 of its 41 lines with a percentage rate are duty-free at the general rate (63%) and 15 are dutiable, from duty-free up to 6%. The median line pays duty-free.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 3301 (essential oils (terpeneless or not), including concretes and absolutes…), with 12 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
4 of its 7 headings are entirely duty-free at the general rate, including 3303 (perfumes and toilet waters), 3304 (beauty or make-up preparations and…) and 3305 (preparations for use on the hair).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils,… | 12 | 5 | 1.4500000000000002% |
| 3302 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw… | 7 | 5 | duty-free |
| 3303 | Perfumes and toilet waters | 3 | 3 | duty-free |
| 3304 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or… | 6 | 6 | duty-free |
| 3305 | Preparations for use on the hair | 4 | 4 | duty-free |
| 3306 | Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual… | 3 | 3 | duty-free |
| 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not… | 8 | 0 | 4.9% |