Analysis
HTS 3805.10.00 covers gum, wood or sulfate turpentine oils under heading 3805 (gum, wood or sulfate turpentine and other terpenic oils produced by the distillation or…).
Neighbouring lines carry rates from duty-free to 3.7%, so the exact line matters. The widest gap is with 3805.90.10 (other: pine oil), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 5 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 5% of the customs value, which is in the middle of the rates in chapter 38 (60th percentile of 179 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3805.90.10 | Other: pine oil | Free |
| 3805.90.50 | Other: other | 3.7% |