HTS heading 3823
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols — 13 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols + Ch. 99 | not stated | — |
| 3823.11.00.00 | Stearic acid + Ch. 99 | 2.1¢/kg + 3.8% | kg |
| 3823.12.00.00 | Oleic acid + Ch. 99 | 2.1¢/kg + 3.2% | kg |
| 3823.13.00 | Tall oil fatty acids + Ch. 99 | 3.2% | — |
| 3823.13.00.20 | Containing less than two percent rosin + Ch. 99 | 3.2% (inherited from 3823.13.00) | kg |
| 3823.13.00.40 | Other + Ch. 99 | 3.2% (inherited from 3823.13.00) | kg |
| 3823.19 | Other + Ch. 99 | not stated | — |
| 3823.19.20.00 | Derived from coconut, palm-kernel or palm oil + Ch. 99 | 2.3% | kg |
| 3823.19.40.00 | Other + Ch. 99 | 3.2% | kg |
| 3823.70 | Industrial fatty alcohols + Ch. 99 | not stated | — |
| 3823.70.20.00 | Oleyl + Ch. 99 | 5.1% | kg |
| 3823.70.40.00 | Other + Ch. 99 | 2% | kg |
| 3823.70.60.00 | Other + Ch. 99 | 2.4% | 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
13 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.