HTS heading · chapter 38
3805
Gum, wood or sulfate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulfite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
Analysis
Heading 3805 of the Harmonized Tariff Schedule covers gum, wood or sulfate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulfite turpentine and other crude para-cymene; pine oil containing…. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 5%. The median line pays 3.7%.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 3805.10.00 (gum, wood or sulfate turpentine oils).
The largest subheadings are 3805.90 (other, 2 lines) and 3805.10 (unnamed, 1 line).
Its median rate of 3.7% sits at the 39th percentile of the headings in chapter 38.
By Census's concordance, most of its statistical lines are made by Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing (325194). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3805.10.00 | Gum, wood or sulfate turpentine oils | 5% |
| 3805.90.10 | Other: pine oil | Free |
| 3805.90.50 | Other: other | 3.7% |