3302 10 90 — Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, with a basis of one or more of these substances, of a kind used as raw materials in the food industries

3302 Mixtures of fragrant substances and mixtures (including alcohol solutions) based on one or more such substances used as industrial raw materials; other preparations based on fragrant substances used for the manufacture of beverages: 3302 10 – used for the industrial production of food or beverages 3302 90 – other

This heading covers the following mixtures provided that they are used as raw materials for the manufacture of perfumes, foodstuffs or beverages (for example, in confectionery, for the flavoring of foodstuffs or beverages) or in other industries (for example, in soap-making): (1) mixtures of essential oils; (2) mixtures of rubbers; (3) mixtures of extracted essential oils; (4) mixtures of synthetic aromatic substances;

(5) mixtures of two or more odoriferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics); (6) mixtures of one or more odoriferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics) with added diluents or carriers, such as vegetable oil, dextrose or starch; (7) mixtures, whether or not with a diluent or carrier or containing alcohol, of products of other Chapters (e.g., spices) with one or more odoriferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics), provided that such substances form the basic constituent of the mixture. Products obtained by the removal of one or more constituents from an essential oil, resinoid or extracted oleoresin, so that the composition of the final product differs significantly from that of the original product, are also mixtures of this heading. Examples of such products are menthone oil (obtained by freezing peppermint oil and subsequently treating it with boric acid to remove most of the menthol, and containing, inter alia, 63% menthone and 16% menthol), white camphor oil (obtained from camphor oil by freezing and distillation to remove the camphor and safrole, and containing 30 – 40% cineole together with dipentene, pinene, camphene, etc.) and geraniol (obtained by fractional distillation of citronella oil and containing 50 – 77% geraniol together with varying amounts of citronellol and nerol). In particular, this heading covers perfume bases consisting of mixtures of essential oils and fixatives, which are not ready for use without the addition of alcohol. This heading also covers solutions in alcohol (e.g., ethyl, isopropyl) of one or more odoriferous substances, provided that such solutions are used as raw materials in the manufacture of perfumery, food products, beverages or other industrial products. The heading further covers other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. Such preparations may or may not contain alcohol and may be used for the manufacture of alcoholic or non-alcoholic beverages. They must be based on one or more odoriferous substances as described in Note 2 to this Chapter and are used, firstly, to impart aroma and, secondly, to impart flavour to beverages. Such preparations generally contain a relatively small proportion of odoriferous substances which characterise the beverage; they may also contain juices, colouring matter, acidulants, sweetening agents, etc., provided that the preparations retain their character as odoriferous substances. As presented, these preparations are not intended to be consumed as beverages and therefore cannot be regarded as beverages of Chapter 22. The heading excludes compound alcoholic and non-alcoholic preparations of a kind used for the manufacture of beverages, based on substances other than the odoriferous substances described in Note 2 to this Chapter (heading 2106, provided that they are not more specifically covered elsewhere in the Nomenclature).

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.