1301

Analysis

Heading 1301 of the Harmonized Tariff Schedule covers lac; natural gums, resins, gum-resins and oleoresins (for example, balsams). It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.

2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 1.3%. The median line pays duty-free.

The largest subheadings are 1301.90 (other, 2 lines) and 1301.20 (unnamed, 1 line).

Its median rate of duty-free sits at the 31st percentile of the headings in chapter 13.

By Census's concordance, most of its statistical lines are made by Forest Nurseries and Gathering of Forest Products (113210). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.