Analysis
HTS 3823.13.00 covers tall oil fatty acids under heading 3823 (industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from 2% to 5.1%. Compared with 3823.70.20 (derived from fatty substances of animal or vegetable origin: oleyl), which pays 5.1%, a misclassification either way moves the duty by 1.9 percentage points.
The general duty rate is 3.2% of the customs value, which is in the middle of the rates in chapter 38 (30th percentile of 179 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 3823.13.00.20 for containing less than two percent rosin and 3823.13.00.40 for other. Both pay the same duty; the suffix records which kind was imported.
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 3.2%. 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.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3823.11.00 | Industrial monocarboxylic fatty acids; acid oils from refining: stearic acid | 2.1¢/kg + 3.8% |
| 3823.12.00 | Industrial monocarboxylic fatty acids; acid oils from refining: oleic acid | 2.1¢/kg + 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% |