Heading 1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

8 declarable lines

Heading 1301 covers lac and natural gums, resins, gum-resins, and oleoresins. The declarable lines first separate gum Arabic, then turpentine gum, then a residual other group with named lines for balsams, bleached shellac, seed lac, tragacanth, karaya, and other.

Products in this heading

Gum Arabic
Turpentine gum
Balsams
Bleached shellac
Seed lac
Tragacanth
Karaya
Other natural gums and resins

How to choose the right subheading

First identify the specific natural gum, resin, gum-resin, or oleoresin; that identity selects the line.
Use 1301.20.00.00 only for gum Arabic.
Use 1301.90.40.00 for turpentine gum, the oleoresinous exudate from living trees.
Within the other group, choose the named line for balsams, bleached shellac, seed lac, tragacanth, or karaya.
Use 1301.90.91.90 for other products in the heading not named in a more specific line.

Often confused with

Agar-agar
Agar-agar is a vegetable mucilage and thickener classified in heading 1302.
Heading 1302
Pectin
Pectic substances are classified in heading 1302.
Heading 1302
Vanilla extract
Vegetable saps and extracts are classified in heading 1302, not as a raw gum or resin.
Heading 1302
Turpentine oil
Distilled terpenic oils such as turpentine oil are classified in heading 3805, while heading 1301 covers turpentine gum.
Heading 3805
Rosin
Rosin and resin acids are classified in heading 3806, not as natural resins in heading 1301.
Heading 3806

Frequently asked questions

What is the HTS code for gum Arabic?

Gum Arabic is classified under 1301.20.00.00; the general (MFN) rate is Free.

What is the duty on bleached shellac?

Bleached shellac is classified under 1301.90.91.10; the general (MFN) rate is Free.

How do I classify tragacanth?

Classify tragacanth under 1301.90.91.30; the general (MFN) rate is Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.