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HTS 3301

Heading 3301 covers 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 3301.12.00.00, the first line under this heading. Its Column 1 rate is 2.7%; other lines under 3301 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: Canada carries 62.70% and Italy carries 10.00%.

Chapter 33 · Verified 2026-08-31
HTS 2026HTSRev17

40 statistical lines under this heading · 6 distinct Column 1 rates · highest ad valorem total 62.70% from Canada · lowest 10.00% from Italy

OriginAd valorem layersLayersReported under
Canada CAN62.70%mfn + s301 + s3389903.05.29 9903.03.14
China CHN22.70%mfn + s301 + s3019903.88.15 9903.05.31
Vietnam VNM15.20%mfn + s3019903.05.84
Thailand THA15.20%mfn + s3019903.05.77
Brazil BRA15.20%mfn + s3019903.05.27
Mexico MEX12.70%mfn + s3019903.05.55
India IND12.70%mfn + s3019903.05.44
United Kingdom GBR12.70%mfn + s3019903.05.81
Japan JPN12.50%s3019903.05.49
South Korea KOR12.50%s3019903.05.71
Germany DEU10.00%s3019903.05.39
Italy ITA10.00%s3019903.05.39
Table 1Rate by country of origin for 3301.12.00.00, resolved 2026-08-31. The first statistical line under 3301; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
3301.12.00.00Of orange2.7%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3301.13.00.00Of lemon3.8%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P, PA,PE,S,SG)kg
3301.19.10.00Of grapefruit2.7%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3301.19.51.10Bergamotinheritedkg
3301.19.51.20Limeinheritedkg
3301.19.51.50Otherinheritedkg
3301.24.00.00Of peppermint (Mentha piperita)4.2%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3301.25.00.10Of cornmint, including "peppermint" derived from Mentha arvensisinheritedkg
3301.25.00.20Of spearmintinheritedkg
3301.25.00.50Otherinheritedkg
3301.29.10.00Of eucalyptus1.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3301.29.20.00Of orris1.1%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
3301.29.51.03Of aniseinheritedkg
3301.29.51.05Of carawayinheritedkg
3301.29.51.07Of cassiainheritedkg
3301.29.51.09Of cedarwoodinheritedkg
3301.29.51.11Of citronellainheritedkg
3301.29.51.13Of cloveinheritedkg
3301.29.51.15Of garlicinheritedkg
3301.29.51.16Of geraniuminheritedkg
3301.29.51.17Of jasmineinheritedkg
3301.29.51.18Of lavender or lavandininheritedkg
3301.29.51.19Of lemongrassinheritedkg
3301.29.51.21Of linaloe or bois de roseinheritedkg
3301.29.51.25Of nutmeginheritedkg
3301.29.51.28Of onioninheritedkg
3301.29.51.29Of patchouliinheritedkg
3301.29.51.33Of petitgraininheritedkg
3301.29.51.35Of rose (attar of roses)inheritedg
3301.29.51.37Of rosemaryinheritedkg
3301.29.51.39Of sandalwoodinheritedkg
3301.29.51.41Of sassafras including Ocotea cymbaruminheritedkg
3301.29.51.42Of vetiverinheritedkg
3301.29.51.43Of ylang ylang or canangainheritedkg
3301.29.51.50Otherinheritedkg
3301.30.00.00ResinoidsFreekg
3301.90.10.10Paprikainheritedkg
3301.90.10.20Black pepperinheritedkg
3301.90.10.50Otherinheritedkg
3301.90.50.00OtherFreekg
Table 2Statistical suffixes under 3301. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)2.7%2.70%not established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 7.5%7.50%9903.88.152019-09-01
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so.

Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 4A) (84 FR 43304), published 2019-08-20. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 3301.12.00.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 3301?
Heading 3301 covers 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 3301.12.00.00, the first line under this heading. Its Column 1 rate is 2.7%; other lines under 3301 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: Canada carries 62.70% and Italy carries 10.00%.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.