HTS tariff line · chapter 38
3807.00.00
Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
Analysis
HTS 3807.00.00 covers wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch under heading 3807 (wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and…).
The general duty rate is 0.1% of the customs value, which is at the low end of the rates in chapter 38 (25th percentile of 179 lines with an ad valorem rate). On a shipment valued at $10,000 that is $10 in duty before any Chapter 99 additions or preference claims.
It is the only US line under subheading 3807.00, so the six-digit code used by every Harmonized System country and the eight-digit US line describe the same goods; a foreign tariff or an exporter's invoice showing 3807.00 points straight here.
Census statistics map these goods to NAICS 325194 (Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing), an industry of 68 US establishments employing 5,542 people, the industry a domestic producer of these goods reports under.