Heading 3806

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

5 declarable lines

Heading 3806 covers rosin and resin acids, their derivatives, rosin spirit and rosin oils, and run gums. These are mainly wood-derived chemicals used in adhesives, inks, coatings, soaps and rubber compounding. The heading splits by form: rosin and resin acids in 3806.10, salts in 3806.20, ester gums in 3806.30, and everything else in 3806.90.

Products in this heading

Gum rosin from pine exudate
Wood rosin and tall oil rosin
Rosin spirit and rosin oils
Run gum
Sodium or potassium salts of rosin (rosinate soaps)
Ester gum made from rosin and glycerol
Resin acid derivatives used in printing inks
Rosin used in adhesive tackifier blends

How to choose the right subheading

Whether the goods are rosin or a resin acid itself, a salt, an ester gum, or another derivative
Whether rosin is gum rosin from pine exudate or another type such as wood or tall oil rosin
Whether a salt is a plain rosinate or a salt of a rosin adduct, which does not fall in 3806.20
Whether the item is a raw rosin material or a preparation or mixture with other substances
Whether the product is a liquid rosin spirit or rosin oil rather than solid rosin

Often confused with

Gum, wood or sulfate turpentine
Turpentine is a terpenic oil from coniferous wood distillation, covered by heading 3805, not a rosin or resin acid.
Heading 3805
Rosin-based soldering flux
Fluxes and auxiliary soldering preparations belong to heading 3810 even when rosin is the main ingredient.
Heading 3810
Prepared rubber plasticizers based on rosin esters
Compound plasticizers for rubber or plastics are classified in heading 3812 rather than as ester gums.
Heading 3812
Prepared binders for foundry molds or cores
Rosin-containing foundry binder preparations go to heading 3824, not to the raw materials of 3806.
Heading 3824
Gum inhibitors for mineral oils
Prepared additives for oils are in heading 3811; the word gum there does not refer to rosin.
Heading 3811

Frequently asked questions

What is the HTS code for gum rosin?

Gum rosin is classified under 3806.10.00.10, with a general (MFN) rate of 5%.

What is the duty on ester gums?

Ester gums fall under 3806.30.00.00 and carry a general (MFN) rate of 6.5%.

How do I classify salts of rosin?

Salts of rosin, resin acids or their derivatives other than salts of rosin adducts are classified under 3806.20.00.00 at a general (MFN) rate of 3.7%. Salts of rosin adducts are not covered by that line and fall in the residual line 3806.90.00.00 at 4.2%.

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.