HTS heading 3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums — 7 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 3806 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums + Ch. 99 | not stated | — |
| 3806.10.00 | Rosin and resin acids + Ch. 99 | 5% | — |
| 3806.10.00.10 | Gum rosin + Ch. 99 | 5% (inherited from 3806.10.00) | kg |
| 3806.10.00.50 | Other + Ch. 99 | 5% (inherited from 3806.10.00) | kg |
| 3806.20.00.00 | Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts + Ch. 99 | 3.7% | kg |
| 3806.30.00.00 | Ester gums + Ch. 99 | 6.5% | kg |
| 3806.90.00.00 | Other + Ch. 99 | 4.2% | kg |
2 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
7 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.