Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803
2 declarable lines
Heading 3804 covers the residual lyes left over from making wood pulp, whether or not they are concentrated, desugared or chemically treated. It has two declarable lines: lignin sulfonic acid and its salts, which enter free, and all other residual pulp lyes, which carry a 3.7% general (MFN) rate. Tall oil is specifically excluded and sits in heading 3803.
Products in this heading
- Lignin sulfonic acid
- Sodium lignosulfonate
- Calcium lignosulfonate
- Ammonium lignosulfonate
- Concentrated spent pulping liquor (sulfite lye)
- Desugared wood pulp residual lye
- Chemically treated pulp lye sold as a dispersant or binder base
How to choose the right subheading
- Whether the product is lignin sulfonic acid or one of its salts, which decides between the free line and the other line
- Whether the lye is a raw or concentrated pulp residue rather than a refined chemical preparation
- Whether any tall oil is present, since tall oil is excluded from this heading
- Whether the product has been further formulated into a binder, dispersant blend or other preparation that takes it out of 3804
- Whether the material is a single lignin sulfonate salt or a mixed residual liquor
Often confused with
- Heading 3803Tall oil
Crude tall oil from pulp making is named in heading 3803 and is expressly excluded from 3804.
- Heading 3806Rosin and resin acids
Refined rosin and resin acid products are classified in 3806, not as residual lye.
- Heading 3807Wood tar and wood creosote
Distilled wood tar products belong to 3807.
- Heading 3805Gum or sulfate turpentine and pine oil
Terpenic oils from coniferous wood distillation are covered by 3805.
- Heading 3824Prepared binders for foundry molds made from lignin liquor
Once the lye is formulated into a prepared binder, it moves to 3824.
Frequently asked questions
What is the HTS code for lignin sulfonic acid and its salts?
Lignin sulfonic acid and its salts are classified under 3804.00.10.00. The general (MFN) rate for that line is Free.
What is the duty on other residual lyes from wood pulp?
Residual lyes other than lignin sulfonic acid and its salts fall under 3804.00.50.00. The general (MFN) rate for that line is 3.7%.
How do I classify a spent sulfite pulping liquor?
A spent sulfite liquor that is a residual lye from wood pulp manufacture is classified in heading 3804, under 3804.00.50.00 at a general (MFN) rate of 3.7%, unless it is lignin sulfonic acid or a salt of it, which goes in 3804.00.10.00 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.