HTS heading · chapter 38
3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
Analysis
Heading 3806 of the Harmonized Tariff Schedule covers rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
None of its 4 lines is duty-free at the general rate. Rates run from 3.7% to 6.5% with a median of 4.6%, so the line you choose sets the duty.
The largest subheadings are 3806.10 (unnamed, 1 line), 3806.20 (unnamed, 1 line), 3806.30 (unnamed, 1 line) and 3806.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing (325194) and Plastics Material and Resin Manufacturing (325211). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 4.6% sits at the 48th percentile of the headings in chapter 38.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3806.10.00 | Rosin and resin acids | 5% |
| 3806.20.00 | Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts | 3.7% |
| 3806.30.00 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: ester gums | 6.5% |
| 3806.90.00 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: other | 4.2% |