Analysis
HTS 3806.10.00 covers rosin and resin acids under heading 3806 (rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Neighbouring lines carry rates from 3.7% to 6.5%, so the exact line matters. The widest gap is with 3806.30.00 (rosin and resin acids, and derivatives thereof; rosin spirit and…), at 6.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.5 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.
For statistics it divides in two: 3806.10.00.10 for gum rosin and 3806.10.00.50 for other. Both pay the same duty; the suffix records which kind was imported.
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.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |