HTS tariff line · chapter 38
3806.20.00
Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts
Analysis
HTS 3806.20.00 covers salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts under heading 3806 (rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums).
Neighbouring lines carry rates from 4.2% 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 2.8 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 |
|---|---|---|
| 3806.10.00 | Rosin and resin acids | 5% |
| 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% |