Customs Tariff
Chapter 33
Essential
Oils
and
Resinoids;
Perfumery,
Cosmetic
or
Toilet
Preparations
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 non-wovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.
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