Analysis
HTS 1301.90.91 covers other: other under heading 1301 (lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)). US Customs collects import statistics for it under 6 ten-digit suffixes, reported in kilograms.
Neighbouring lines carry rates from duty-free to 1.3%, so the exact line matters. The widest gap is with 1301.90.40 (turpentine gum (oleoresinous exudate from living trees)), at 1.3%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.3 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 62% of the 13 tariff lines in chapter 13. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The ten-digit suffixes separate balsams, bleached shellac, seed lac, tragacanth and karaya. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1301.20.00 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams): gum Arabic | Free |
| 1301.90.40 | Turpentine gum (oleoresinous exudate from living trees) | 1.3% |