HTSUS, United States

3805.90.50.00

Other

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. Other
  3. Other

Rates of duty

General (MFN)
3.7%
Column 2Cuba, North Korea, Russia, Belarus
25%
Unit of quantity
kg

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 21, 2026.

HTS 3805.90.50.00: Other, 3.7% duty | HTSBase