HS Code for Perfumes
Perfumes and toilet waters are classified under HTS heading 3303, with subheadings split by alcohol content. Most consumer perfumes and colognes are alcohol-based and fall under 3303.00.30. Floral waters and alcohol-free fragrances fall under 3303.00.10 / 3303.00.20. Related products (body mists under 3304.99, aftershaves under 3307.10, deodorants under 3307.20, and bath preparations under 3307.30) fall under different headings even though consumers often group them together. The general MFN rate for most perfumes is Free; aftershaves and deodorants carry around 4.9%.
HTS Codes for Perfumes
| HTS Code | Description | Duty Rate |
|---|---|---|
| 3303.00.10.00 | Perfumes and toilet waters - Not containing alcohol, Floral or flower waters Floral or flower waters (alcohol-free toilet water) | Free |
| 3303.00.20.00 | Perfumes and toilet waters - Not containing alcohol, Other Other alcohol-free perfumes and toilet waters | Free |
| 3303.00.30.00 | Perfumes and toilet waters - Containing alcohol Alcohol-based perfumes, eaux de parfum, and colognes | Free |
| 3304.99.50.00 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations - Other, Other, Other Body mists, scented sprays, and perfumed skin-care products | Free |
| 3307.10.10.00 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included - Pre-shave, shaving or after-shave preparations, Not containing alcohol Aftershaves and shaving lotions (alcohol-free) | 4.90% |
| 3307.20.00.00 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included - Personal deodorants and antiperspirants Personal deodorants, antiperspirants, and body sprays | 4.90% |
| 3307.30.10.00 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included - Perfumed bath salts and other bath preparations, Bath salts, whether or not perfumed Bath salts and perfumed bath preparations | 5.80% |
How to Approach Classification for Perfumes
The decision tree for perfumed personal care products begins with **product type**, then **alcohol content** within heading 3303.
**3303: Perfumes and toilet waters.** This heading covers true fragrance products: perfumes, eaux de parfum, eaux de toilette, colognes, and floral waters. The 8-digit subheading depends on alcohol:
- 3303.00.10: Floral or flower waters (alcohol-free, traditional rose water and similar)
- 3303.00.20: Other perfumes and toilet waters not containing alcohol
- 3303.00.30: Perfumes and toilet waters containing alcohol (the bulk of consumer perfumes and colognes)
All three are at a Free MFN rate.
**3304: Beauty or make-up preparations and preparations for the care of the skin.** A scented body spray, perfumed lotion, or perfumed skin-care product where the primary function is skin care or beauty (not fragrance) classifies here, typically under 3304.99.50 (Free).
**3307: Pre-shave, shaving, after-shave, deodorants, bath preparations, and other perfumery / cosmetic preparations not elsewhere specified.** This heading covers fragrance-adjacent products that are not perfumes:
- 3307.10: Pre-shave, shaving, and aftershave preparations (3307.10.10 alcohol-free at 4.9%)
- 3307.20: Personal deodorants and antiperspirants (4.9%)
- 3307.30: Bath preparations including bath salts (5.8%)
The **alcohol vs alcohol-free** distinction within 3303 matters for both classification and shipping (alcohol-based products have additional hazmat/transport requirements). Eaux de parfum and most premium fragrances are alcohol-based and fall under 3303.00.30. Solid perfumes, oil-based perfumes, and roll-ons that don't use alcohol as a carrier may fall under 3303.00.20.
A practical note: a "body mist" or "scented body spray" can fall under 3303 (if marketed primarily as a fragrance) or 3304 (if marketed as a skin care or beauty product). The product's primary function (fragrance vs skin treatment) drives the suggestion.
Duty Rate Overview
Most perfumes, colognes, and floral waters under heading 3303 are at a Free MFN rate. Body mists and perfumed skin-care products under 3304.99 are Free. Aftershaves under 3307.10 and deodorants under 3307.20 are around 4.9%. Bath preparations under 3307.30 are around 5.8%. Country-specific additional duties may apply on top of the base rate.