HTS tariff line · chapter 38
3806.30.00
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: ester gums
Analysis
HTS 3806.30.00 covers rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: ester gums under heading 3806 (rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums).
The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 38 (86th percentile of 179 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 3.7% to 5%. Compared with 3806.20.00 (salts of rosin, of resin acids or of derivatives of rosin or resin…), which pays 3.7%, a misclassification either way moves 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 6.5%. 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.
Neighbouring 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% |
| 3806.90.00 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: other | 4.2% |