WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
33.01 Essential oils (terpeneless or not), includin concretes and absolutes; resinoids; extracted oleoresins; concentrates of essentia oils in fats, in fued oils, in waxes or the like, obtained by enfleurage or maceration; Eerpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous soIutions of essential oils (+). f - Essential oils of citrus fixit : 3301.12 - - Oforange 3301.13 - - Oflemon 3301.19 - - Other - Essential oils other than those of citrus fhit : - - Of peppermint (Menthapiperita) 3301.25 - - Of other mints 3301.29 - - Other 330 1.24 3301.30 - Resinoids 3301.90 - Other (A) Essential oils, including concretes and absolutes; resinoids; extracted oleoresins. Essential oils, which serve as raw materials in the e h e r y , food and other industries, are of vegetable origin. They are generally of comp ex composition and contain alcohoIs, aldehydes, ketones, phenols, esters, ethers and terpenes in varyin ro ortions. These oils remain in the heading whether or not their fragrance has been mo 1 led y removal of their terpenes. Most of these oils are volatile, and the stain which they leave on paper usually disappears rapidly. /' bi? % They are obtained by various processes, such as : (1) Expression (e.g., lemon oil fiom lemon peel). (2) Steam distillation. (3) Extraction from fresh materials of vegetable origin by means of organic solvents (such as petroleum ether, benzene, acetone or toluene) or super-critical fluids (such as carbon dioxide gas under pressure). (4) Extraction fiom the concentrates obtained by enfleurage or maceration (see Part (B) below). The heading also covers concretes obtained by the processes referred to in subparagraph (3) above. Concretes are solid or semi-solid due to the presence of plant waxes. By removal of these waxes, absolutes are obtained; these are also classified in this heading. Resinoids are products used mainly as fixatives in the perfume, cosmetic, soa or surfactant industries. They are composed essentially of non-volahle materials and are o tained by the organic solvent or super-critical fluid extraction of the following exudates : (i) dried natural non-cellular vegetable resinous materials (e.g., nahual oleoresins or oleo-gum resins); (ii) dried natural animal resinous materials (e.g., castoreum, civet or musk). oleoresins ", are The heading excludes : (a) Natural oleoresins (heading 13.01). (b) Vegetable extracts, not elsewhere specified or included e.g., water-extracted oleoresins), which contain volatile ingredients and generally (apart fiom odori erous substances) a far hlgher proporbon of other plant substances (heading 13.02). $ (c) Colouring matter of vegetable or animal origin (heading 32.03). Essential oils, resinoids and extracted oleoresins sometimes contain small quantities of solvent used in their extraction (e.g., ethyl alcohol), but this does not remove them from the scope of the heading. Essential oils, resinoids and extracted oleoresins which have been merely standardised by the removal or addition of a portion of the rincipal ingredients remain classified in this heading provided the corn osition of the standar ised roduct remains within the normal range found in that kind of pro uct in its natural state. $owever, an essential oil, resinoid or extracted oleoresin which has been fractionated or otherwise modified (other than by the removal of terpenic hydrocarbons), so that the composition of the resulting product is significantly different from that of the original product, is excluded (generally heading 33.02). The heading further excludes products put up with added diluents or camers such as vegetable oil, dextrose or starch (generally heading 33.02). B b! The principal essential oils, resinoids and extracted oleoresins are listed in the Annex to the Explanatory Notes to this Chapter. (B) Concentrates of essential oils in fats, in fixed oils, or in waxes or the like. These concentrates are obtained when essential oils are extracted from plants or flowers by means of fats, fixed oils, petroleum jelly, paraffin wax, etc., either in the cold or with the application of heat (enJeurage, maceration or digestion). They therefore take the form of concentrates of essential oils in fats, fixed oils, etc. The concentrates in fats are lcnown in trade as" flower pomades ". Preparations for use on the hair, which are aIso known as " pomades ",are excluded (heading 33.05). (C) Terpenic by-products. This heading a lies to terpenic by-products separated from essential oils by fractional distillation or o er processes. These b -products are often used for the perfining of certain toilet soaps or for the flavouring o certain foodstuffs. P% Y (D) Aqueous distillates and aqueous solutions of essential oils. Aqueous distillates are obtained as the aqueous portions of the distillates resultin when essential oils are extracted from lants b steam distillation. After the essential oi s have been decanted, the aqueous disti ates sti 1 retain a fragrance due to the presence of small quantities of essential oils. Certain distillates obtained by the distillation of ve etable products which have been preserved in alcohol still contain small quantities of a cohol; others may contain the quantity of alcohol necessary to ensure thexr preservation (e-g., witch hazel distillate). P f The heading also covers solutions of essential oils in water. These products remain in this heading even when mixed among themselves without the addition of other materials, or when, as is usually the case, they are put up as perfumery or as medicaments. The more common ueous distillates and solutions are those of orange flowers, rose, melissa, mint, fennel, c erry-laurel, lime-blossom, witch hazel, etc. "h In addition to the excIusions referred to above this heading also excludes : (a) Vanilla oleoresin (sometimes erroneously known as " vanilla resinoid " or " vanilla extract ") (heading 13.02). (b) Separate chemically defined compounds isolated fi-omessential oils (e.g., isolated terpenes) or fiom resinoids (natural isolates), or prepared 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 combination thereof, and mixtures with a basis of essential oils, resinoids or extracted oleoresins (see the Explanatory Note to heading 33.02). entine and other terpenic oils produced by the distillation or other (d) Gum, wood or sulphate treatment of coniferous woo s (heading 38.05). Y?'
1.- This Chapter does not cover : (a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02; (b) Soap or other products of heading 34.01; or (c) Gum, wood or sulphate turpentine or other products of heading 38.05. 2.- The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics. 3.- Headings 33.03 to 33.07 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 33.07 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.