HTS heading 1301
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) — 11 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 1301 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) + Ch. 99 | not stated | — |
| 1301.20.00.00 | Gum Arabic + Ch. 99 | Free | kg |
| 1301.90 | Other + Ch. 99 | not stated | — |
| 1301.90.40.00 | Turpentine gum (oleoresinous exudate from living trees) + Ch. 99 | 1.3% | kg |
| 1301.90.91 | Other + Ch. 99 | Free | — |
| 1301.90.91.05 | Balsams + Ch. 99 | Free (inherited from 1301.90.91) | kg |
| 1301.90.91.10 | Bleached shellac + Ch. 99 | Free (inherited from 1301.90.91) | kg |
| 1301.90.91.20 | Seed lac + Ch. 99 | Free (inherited from 1301.90.91) | kg |
| 1301.90.91.30 | Tragacanth + Ch. 99 | Free (inherited from 1301.90.91) | kg |
| 1301.90.91.40 | Karaya + Ch. 99 | Free (inherited from 1301.90.91) | kg |
| 1301.90.91.90 | Other + Ch. 99 | Free (inherited from 1301.90.91) | kg |
6 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
11 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.