Tall oil, whether or not refined
1 declarable lines
Heading 3803 covers tall oil, whether or not refined. It has one declarable line, 3803.00.00.00, and the general (MFN) duty rate is Free.
Products in this heading
- Crude tall oil from wood pulp digestion
- Refined tall oil
- Distilled tall oil
- Tall oil for soap manufacturing
- Tall oil for coatings and resins
- Tall oil in bulk tanks
- Tall oil in drums
How to choose the right subheading
- Confirm the product is tall oil obtained from wood pulp, not rosin, turpentine, or wood tar.
- Determine whether the tall oil is crude or refined; both are covered by the same line.
- Check that it is not a residual lye or lignin sulfonate product of heading 3804.
- Check that it is not an industrial fatty acid or acid oil of heading 3823.
- Use 3803.00.00.00 when the product is tall oil and no other heading applies.
Often confused with
- Heading 3806Rosin and resin acids
These are separate wood-derived acids, not tall oil.
- Heading 3804Residual lyes from wood pulp, including lignin sulfonates
Heading 3804 covers these and excludes tall oil of 3803.
- Heading 3805Sulfate turpentine and other terpenic oils from coniferous wood
These are turpentine and terpenic oils, not tall oil.
- Heading 3823Industrial monocarboxylic fatty acids and acid oils from refining
Fatty acid products are classified outside tall oil.
- Heading 3807Wood tar and wood tar oils
These are wood tar products, not tall oil.
Frequently asked questions
What is the HTS code for tall oil?
The HTS code is 3803.00.00.00 for tall oil, whether or not refined. The general (MFN) duty rate is Free.
What is the duty on tall oil?
Tall oil under 3803.00.00.00 has a general (MFN) duty rate of Free.
How do I classify refined tall oil?
Classify refined tall oil under 3803.00.00.00, the same line as crude tall oil. The general (MFN) duty 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.