HTS tariff line · chapter 38
3826.00.10
Biodiesel not containing petroleum oils or oils obtained from bituminous materials (B100)
Analysis
HTS 3826.00.10 covers biodiesel not containing petroleum oils or oils obtained from bituminous materials (B100) under heading 3826 (biodiesel and mixtures thereof, not containing or containing less than 70 percent by…).
Within this group the rate runs from 6.5% to 6.5%. Compared with 3826.00.30 (biodiesel and mixtures thereof, not containing or containing less…), which pays 6.5%, a misclassification either way moves the duty by 1.9 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 4.6%. 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.
The general duty rate is 4.6% of the customs value, which is in the middle of the rates in chapter 38 (48th percentile of 179 lines with an ad valorem rate). On a shipment valued at $10,000 that is $460 in duty before any Chapter 99 additions or preference claims.
The other line in the same group is 3826.00.30 (biodiesel and mixtures thereof, not containing or…, 6.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |