HTS heading · chapter 38
3804
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803
Analysis
Heading 3804 of the Harmonized Tariff Schedule covers residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803. It has 2 tariff lines.
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 3.7%. The median line pays 1.85%.
Its lines are 3804.00.10 for lignin sulfonic acid and its salts (duty-free) and 3804.00.50 for residual lyes from the manufacture of wood pulp, whether or… (3.7%).
Its median rate of 1.85% sits at the 25th percentile of the headings in chapter 38.
By Census's concordance, most of its statistical lines are made by Pulp Mills (322110). 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3804.00.10 | Lignin sulfonic acid and its salts | Free |
| 3804.00.50 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803: other | 3.7% |