HTS heading · chapter 38
3826
Biodiesel and mixtures thereof, not containing or containing less than 70 percent by weight of petroleum oils or oils obtained from bituminous materials
Analysis
Heading 3826 of the Harmonized Tariff Schedule covers biodiesel and mixtures thereof, not containing or containing less than 70 percent by weight of petroleum oils or oils obtained from bituminous materials. It has 2 tariff lines.
None of its 2 lines is duty-free at the general rate. Rates run from 4.6% to 6.5% with a median of 5.55%, so the line you choose sets the duty.
Its lines are 3826.00.10 for biodiesel not containing petroleum oils or oils obtained… (4.6%) and 3826.00.30 for biodiesel and mixtures thereof, not containing or… (6.5%).
Its median rate of 5.55% sits at the 68th percentile of the headings in chapter 38.
By Census's concordance, most of its statistical lines are made by All Other Basic Organic Chemical Manufacturing (325199). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3826.00.10 | Biodiesel not containing petroleum oils or oils obtained from bituminous materials (B100) | 4.6% |
| 3826.00.30 | Biodiesel and mixtures thereof, not containing or containing less than 70 percent by weight of petroleum oils or oils obtained from bituminous materials: other | 6.5% |