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Section VI : Products of the chemical or allied industries

Essential oils and resinoids; perfumery, cosmetic or toilet preparations
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There are important notes for classifying your goods shown further down this page

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Chapter notes

  • 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.

Section notes

  • 1 (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the classification.
  • (B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.
  • 2 Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the classification.
  • 3 Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
  • (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
  • (b) presented together; and
  • (c) identifiable, whether by their nature or by the relative proportion in which they are present, as being complementary one to another.
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