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HTSUS, United States

3805.10.00.00

Gum, wood or sulfate turpentine oils

Classification path

  1. 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
  2. Gum, wood or sulfate turpentine oils

Rates of duty

General (MFN)
5%
Column 2Cuba, North Korea, Russia, Belarus
5%
Unit of quantity
liters

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 3805

About heading 3805

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

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.

Full guide to heading 3805

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

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%.

Source: USITC Harmonized Tariff Schedule, retrieved October 22, 2026.

HTS 3805.10.00.00: Gum, wood or sulfate turpentine oils, 5% duty | HTSBase