Analysis
Heading 3303 of the Harmonized Tariff Schedule covers perfumes and toilet waters. It has 3 tariff lines.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its lines are 3303.00.10 for floral or flower waters (duty-free), 3303.00.20 for not containing alcohol: other (duty-free) and 3303.00.30 for containing alcohol (duty-free).
Its median rate of duty-free sits at the 32nd percentile of the headings in chapter 33.
By Census's concordance, most of its statistical lines are made by Toilet Preparation Manufacturing (325620). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3303.00.10 | Floral or flower waters | Free |
| 3303.00.20 | Not containing alcohol: other | Free |
| 3303.00.30 | Containing alcohol | Free |