Analysis
HTS 3805.90.50 covers other: other under heading 3805 (gum, wood or sulfate turpentine and other terpenic oils produced by the distillation or…).
Within this group the rate runs from duty-free to 5%. Compared with 3805.90.10 (other: pine oil), which pays duty-free, a misclassification either way moves the duty by 3.7 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 3.7%. 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 3.7% of the customs value, which is in the middle of the rates in chapter 38 (39th percentile of 179 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 6.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3805.10.00 | Gum, wood or sulfate turpentine oils | 5% |
| 3805.90.10 | Other: pine oil | Free |