Gum, wood or sulfate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulfite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
3 declarable lines
Heading 3805 covers turpentine oils obtained from coniferous woods, along with crude dipentene, sulfite turpentine, crude para-cymene and pine oil that has alpha-terpineol as its main constituent. The heading splits first by product type: gum, wood and sulfate turpentine oils go in one line, and all other products go into a residual line that is then divided between pine oil and other goods.
Products in this heading
- Gum turpentine from pine oleoresin
- Wood turpentine from destructive distillation of pine wood
- Sulfate (kraft) turpentine recovered in pulp mills
- Crude dipentene
- Sulfite turpentine from the sulfite pulp process
- Crude para-cymene
- Pine oil with alpha-terpineol as the main constituent
How to choose the right subheading
- Whether the product is gum, wood or sulfate turpentine oil, which decides the first line.
- Whether the product is pine oil and whether alpha-terpineol is its main constituent.
- Whether the goods are one of the other named items such as crude dipentene, sulfite turpentine or crude para-cymene.
- Whether the product is a rosin or resin acid rather than a terpenic oil, which would take it out of this heading.
- Whether the product has been put up as a preparation with a specific end use such as a disinfectant.
Often confused with
- Heading 3806Rosin and resin acids, rosin spirit and rosin oils
These are separate wood-derived chemicals covered by their own heading, not turpentine oils.
- Heading 3301Pine essential oil distilled for fragrance use
Essential oils are classified in chapter 33, not among the industrial terpenic oils of 3805.
- Heading 3802Activated carbon
Carbon products are covered by 3802 even when made from wood.
- Heading 3808Disinfectants or insecticides made with pine oil
When put up as retail preparations with a biocidal function, the preparation moves to 3808.
Frequently asked questions
What is the HTS code for gum turpentine?
Gum turpentine oil is classified under 3805.10.00.00, which carries a general (MFN) rate of 5%.
What is the duty on pine oil?
Pine oil with alpha-terpineol as the main constituent falls under 3805.90.10.00 and is general (MFN) Free. Pine oil that does not meet that test falls under 3805.90.50.00 at a general (MFN) rate of 3.7%.
How do I classify sulfate turpentine?
Sulfate turpentine recovered from wood pulping is treated as a turpentine oil and goes under 3805.10.00.00 at a general (MFN) rate of 5%. Other terpenic products such as crude dipentene or crude para-cymene go under 3805.90.50.00 at 3.7%.
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.