HTS subheading · chapter 38
3804.00
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
Subheading 3804.00 covers residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall…, within heading 3804. 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 3.7%. The median line pays 1.85%.
The US splits it as follows: 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 not… (3.7%).
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.
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% |