Analysis
HTS 3805.90.10 covers other: pine oil under heading 3805 (gum, wood or sulfate turpentine and other terpenic oils produced by the distillation or…).
Within this group the rate runs from 3.7% to 5%. Compared with 3805.10.00 (gum, wood or sulfate turpentine oils), which pays 5%, a misclassification either way moves the duty by 5 percentage points.
The normal trade relations rate here is zero, shared by about 25% of the 179 tariff lines in chapter 38, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
The other lines in the same group are 3805.10.00 (gum, wood or sulfate turpentine oils, 5%) and 3805.90.50 (other: other, 3.7%).
Census statistics map these goods to NAICS 325194 (Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing), an industry of 68 US establishments employing 5,542 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3805.10.00 | Gum, wood or sulfate turpentine oils | 5% |
| 3805.90.50 | Other: other | 3.7% |