3303.00

Analysis

Subheading 3303.00 covers perfumes and toilet waters, within heading 3303. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.

Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 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).

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.

Goods only reach 3303.00 once they fall within heading 3303 (). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.