HTS tariff line · chapter 38
3823.12.00
Industrial monocarboxylic fatty acids; acid oils from refining: oleic acid
Analysis
HTS 3823.12.00 covers industrial monocarboxylic fatty acids; acid oils from refining: oleic acid under heading 3823 (industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols).
The general rate is 2.1¢/kg + 3.2%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 2.1¢/kg + 3.2%. 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.
Census statistics map these goods to NAICS 325199 (All Other Basic Organic Chemical Manufacturing), an industry of 894 US establishments employing 77,304 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3823.11.00 | Industrial monocarboxylic fatty acids; acid oils from refining: stearic acid | 2.1¢/kg + 3.8% |
| 3823.13.00 | Tall oil fatty acids | 3.2% |
| 3823.19.20 | Derived from coconut, palm-kernel or palm oil | 2.3% |
| 3823.19.40 | Other: other | 3.2% |
| 3823.70.20 | Derived from fatty substances of animal or vegetable origin: oleyl | 5.1% |
| 3823.70.40 | Derived from fatty substances of animal or vegetable origin: other | 2% |
| 3823.70.60 | Industrial fatty alcohols: other | 2.4% |