3301 90 — Extracted oleoresins; concentrates of essential oils in fats, fixed oils, waxes and the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aromatic aqueous distillates and aqueous solutions of essential oils

3301 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 (+): – essential oils of citrus fruit: 3301 12 – – of orange 3301 13 – – of lemon 3301 19 – – other – essential oils other than those of citrus fruit: 3301 24 – – of peppermint (Mentha piperita) 3301 25 – – of other mints 3301 29 – – other 3301 30 – resinoids 3301 90 – other

(A) Essential oils, including specifics and absolutes; resinoids; extracted essential oils. Essential oils, which serve as raw materials for perfumery, food and other industries, are of vegetable origin. They usually have a complex composition and contain alcohols, aldehydes, ketones, phenols, complex e firas, esters and terpenes in various proportions. These oils are classified in this heading regardless of the modification of their odor by the removal of terpenes. Most of these oils are volatile, and the stain they leave on paper usually disappears quickly. They are obtained in various ways, such as: (1) extraction (for example, lemon oil from the skin of a lemon); (2) distillation with water vapor; (3) extraction from fresh plant materials with organic

solvents (such as petroleic ether, b enzene, acetone or toluene) or supracritical liquids (such as liquefied carbon dioxide gas under pressure); (4) extraction from concentrates obtained by enfleurage or maceration (see paragraph (B) below). This heading also includes specifics obtained by the method referred to in subparagraph (3) above. Such flower extracts are solid or semi-solid due to the presence of plant waxes. By the removal of these waxes absolutes are obtained; these products are also included in this heading. Resinoids are products used mainly as odor fixers in the manufacture of perfumes and cosmetics, in the soap industry and in the production of surfactants. They are mainly composed of non-volatile materials and are obtained by extraction with an organic solvent or supracritical liquid from the following materials: (i) dried natural non-cellular plant resinous materials (for example, natural resin or gummi resins); (ii) dried natural resinous materials of animal origin (for example, beaver jet, civet or musk). Extracted essential oils, also known commercially as "ready extracted essential oils" or "spicy extracted essential oils", are obtained from natural cellular plant raw materials (usually spicy or aromatic plants) by extraction or organic solvent, or supracritical liquid. These extracts contain volatile fragrant substances (e.g., essential oils) and non-volatile aromatic substances (e.g., resins, non-volatile oils, pungent odor components) that determine the characteristic smell or taste of a spicy or aromatic plant. The content of essential oil in various extracted essential oils varies depending on the type of spicy or aromatic plant. These products are used mainly as flavoring additives in the food industry. This heading does not cover: (a) natural residues (heading 1301); (b) plant extracts not elsewhere specified or included (e.g. aqueous extracts of residue) which contain volatile ingredients and, generally (excluding fragrant substances), a significant proportion of other plant substances (heading 1302); (c) dyes of vegetable or animal origin (heading 3203). Essential oils, resinoids and extracted essential oils, sometimes containing a small amount of solvent used for their extraction (e.g. ethyl alcohol), may be considered in this heading. Essential oils, resinoids and extracted essential oils, which can be fully standardized with the removal or addition of part of the main ingredients, are included in this heading, provided that the composition of the standardized products meets the standards characteristic of such products in their natural state. However, essential oils, resinoids or extracted essential oils which have been fractionated or otherwise modified (other than the removal of terpene hydrocarbons) so that the composition of the final product differs substantially from the original product are not included (mainly heading 33 02). This heading also excludes products prepared using

diluents or carriers, such as vegetable oil, dextrose or starch (generally heading 3302). The principal essential oils, resinoids and extracted oleoresins are listed in the Annex to this Chapter. (B) Concentrates of essential oils in fats, in fixed oils, in waxes or the like. These concentrates are obtained by extracting essential oils from plants or flowers by means of fats, fixed oils, petroleum jelly, paraffin wax, etc., either at normal temperature or with the application of heat (enfleurage, maceration or autoclaving). They therefore take the form of concentrates of essential oils in fats, fixed oils, etc. Concentrates in fats are known in the trade as "floral pomades". Hair preparations, which are also known as "pomades", are excluded (heading 3305). (C) Terpenic by-products. This heading covers terpenic by-products separated from essential oils by fractional distillation or other processes. These by-products are frequently used for perfuming certain grades of toilet soap or for flavouring certain food products. (D) Aqueous distillates and aqueous solutions of essential oils. Aqueous distillates are obtained as the aqueous part of the distillates resulting from the extraction of essential oils from plants by steam distillation. After the decantation of the essential oils, the aqueous distillates still retain an aroma owing to the presence of small quantities of essential oils. Certain distillates obtained by distilling plant products which have been stored in alcohol still contain small quantities of alcohol; others may contain the quantity of alcohol necessary to ensure their preservation (e.g., witch hazel distillate). This heading also covers solutions of essential oils in water. These products fall in this heading even if they are mixed with one another without the addition of other materials or, as is usually the case, when they are used as perfumery or medicinal preparations. The most common are the aqueous distillates and aqueous solutions of essential oils of orange flowers, rose, balm, mint, fennel, cherry laurel, lime flowers, witch hazel, etc. In addition to the exclusions mentioned above, this heading also excludes: (a) vanilla oleoresin (sometimes wrongly called "resinoid of vanilla" or "vanilla extract") (heading 1302); (b) separate chemically defined compounds isolated from essential oils (e.g., distilled-off terpenes) or from resinoids (natural isolates), or obtained synthetically (Chapter 29); (c) mixtures of essential oils, mixtures of resinoids, mixtures of extracted oleoresins, mixtures of essential oils with resinoids or extracted oleoresins, or any combinations thereof, and mixtures with a basis of essential oils, resinoids or extracted oleoresins (see the Explanatory Note to heading 3302); (d) gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods (heading 3805).

Explanation of the subheading. Subheading 3301 12 In subheading 3301 12, the term “orange” does not apply to mandarins (including tangerines and unshiu), clementines, wilkings or other similar citrus hybrids.

ANNEX List of the principal essential oils, resinoids and extracted oleoresins of heading 3301 Essential oils Galangal Aniseed Orange Artabotrys (ylang-ylang) Star anise Basil Balsam tree Benzoin (gum benzoin) Bergamot Birch Valerian Verbena Vetiver (khus-khus) Gardenia Guaiac wood Clove Geranium Hyacinth Mustard Grapefruit Wintergreen Oakmoss Origanum Wild angelica Jasmine Jonquil Pine needles (but not pine – heading 3805) Ginger Orris Hyssop Camphor Cananga Canella Cassie Cedar Cedrat Cypress Copaiba Coriander Cinnamon tree (cinnamon) Cumin Kuromoji Lavender Spike lavender (white lavender) Lavandin Laurel Cherry laurel Lime (limetta) Lemon Linaloe Lemon grass (Cymbopogon) Onion Mawah (Kenyan geranium) Marjoram Mandarin (tangerine) Chenopodium Balm Mimosa Bitter almond Myrrh Myrtle Juniper Savin Nutmeg Mint Pennyroyal Spearmint Peppermint Narcissus Niaouli oil Rattan palm Palmarosa Patchouli Black pepper Petitgrain Parsley Tansy Red or Spanish pepper (allspice) Wormwood Bigarade (bitter orange) Broom Rose Rosemary Rosewood Chamomile Rue Sandalwood Sassafras Celery Mace Thyme Caraway Thuja Dill Fennel Violet Hops Ho (shiu) Citronella Sage Garlic

Kassia Kayaput Neroli (orange flowers)

Eucalyptus Estragon Resinoids Asafetida Benzoin (benzoic resin) Beaver stream Galbanum Kopaiba (copai balm) Labdanum

Incense Mastica Mecca Balsam (Bem Gailida) Mirra Musk

Opopanax Peruvian Storax balm (styrax) Toluan balm Cybetin Elemi

Extracted oleoresins Galangal Aniseed Star anise Basil Clove Mustard Wild marjoram Ginger Canella Cardamom Cassia Copaiba (copal) Coriander Cinnamon tree Cubeb Cumin Curcuma (turmeric) Laurel Sweet bay Liatris Lovage Marjoram Grains of paradise Juniper Carrot Nutmeg Oregano Fenugreek Clove pepper Allspice Capsicum (paprika) Black pepper Rosemary Celery Mace Thyme Caraway Dill Hops Horseradish Savory Sage Tarragon

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

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 sulphate turpentine or other products of heading 3805.

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.

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.

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.