Analysis
Subheading 1301.90 covers other, within heading 1301. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 1.3%. The median line pays 0.65%.
The US splits it as follows: 1301.90.40 for turpentine gum (oleoresinous exudate from living trees) (1.3%) and 1301.90.91 for other: other (duty-free).
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.
Goods only reach 1301.90 once they fall within heading 1301 (lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1301.90.40 | Turpentine gum (oleoresinous exudate from living trees) | 1.3% |
| 1301.90.91 | Other: other | Free |