WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
33.02 - Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Of a kind used in the food or drink industries 3302.90 - Other 3302.10 This heading covers the following mixtures provided they are of a kind used as raw materials in the perfimery, food or drink industries (e.g., in confectionery, food or drink flavourings) or in other industnes (e.g., soap-making) : (I) Mixtures of essential oils. (2) Mixtures of resinoids. (3) Mixtures of extracted oleoresins. (4) Mixtures of synthetic aromatics. (5) Mixtures consisting 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) combined with added diluents or carriers such as vegetable oil, dextrose or starch. (7) Mixtures, whether or not combined 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 o eoresins or synthetic aromatics), provided these substances form the basis of the mixture. \ from that of the are menthone oil remove most of In particular, the heading covers erfume bases consistin of mixtures of essential oils and fixatives, not ready for use unti after the addition of a cohol. The heading also includes P f solutions in alcohol (e.g., ethyl alcohol, isopropyl alcohol) of one or more odoriferous substances provided these solutions are of a Eund used as raw materials in the perfumery, food, drink or other industries. The heading also includes other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. These r arations may be either alcoholic or nonalcoholic and may be used to produce either alco o ic or non-alcoholic beverages. The must have a basis of one or more odoriferous substances, as described in Note 2 to this C apter, which are used primarily to impart a fragrance and secondarily to ve a flavour to beverages. Such preparations generally contain a relatively small quantity of o oriferous substances which characterize a particular beverage; they may also contain jmces, colouring matter, acidulants, sweeteners, etc., provided that they retain their character of odoriferous substances. As presented, these pre arations are not intended for consumption as beverages and thus can be distinguished from t e beverages of Chapter 22. &? f K g The heading excludes compound alcoholic and non-alcoholic preparations of a kind used for the manufacture of beverages, wth a basis of substances other than odorifmus substances as described in Note 2 to this Chapter (heading 21.06, unless they are more specifically provided for elsewhere in the Nomenclature).
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.