3804.00.10.00
Lignin sulfonic acid and its salts
Classification path
- 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
- Lignin sulfonic acid and its salts
Rates of duty
- General (MFN)
- Free
- Column 2Cuba, North Korea, Russia, Belarus
- 20%
- Unit of quantity
- kg
Related lines in heading 3804
About heading 3804
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
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.
Full guide to heading 3804Products 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
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.
Source: USITC Harmonized Tariff Schedule, retrieved October 22, 2026.