Heading 3823

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols

9 declarable lines

Heading 3823 covers industrial monocarboxylic fatty acids, acid oils left over from refining, and industrial fatty alcohols. The heading splits first by product type: fatty acids (stearic, oleic, tall oil, and other) then fatty alcohols, with further breaks by source material and, for tall oil fatty acids, by rosin content.

Products in this heading

Stearic acid, industrial grade
Oleic acid, industrial grade
Tall oil fatty acids
Acid oils from vegetable oil refining
Fatty acids derived from coconut oil
Fatty acids derived from palm-kernel oil
Oleyl alcohol
Industrial fatty alcohols from vegetable or animal fatty substances

How to choose the right subheading

Decide whether the product is a fatty acid or a fatty alcohol, since fatty alcohols sit in subheading 3823.70.
Identify the specific acid: stearic, oleic, tall oil, or other.
For tall oil fatty acids, check the rosin content, which sets the break at less than two percent rosin.
For other fatty acids, check whether they are derived from coconut, palm-kernel or palm oil.
For fatty alcohols, check whether the fatty substance is of animal or vegetable origin, and whether the alcohol is oleyl.

Often confused with

Rosin and resin acids
Rosin and its derivatives are covered by heading 3806, not the fatty acid lines of 3823.
Heading 3806
Soaps and organic surface-active products
Fatty acids that have been neutralized into soaps move to heading 3401.
Heading 3401
Glycerol (glycerin)
Glycerol is a separate chemical and is not a fatty acid or fatty alcohol of 3823.
Heading 2905
Crude palm oil
Unrefined vegetable oils stay in chapter 15; only the industrial fatty acids and acid oils from refining are in 3823.
Heading 1511

Frequently asked questions

What is the HTS code for stearic acid?

Industrial stearic acid is classified under 3823.11.00.00. The general (MFN) rate is 2.1 cents/kg + 3.8%.

What is the duty on oleic acid?

Oleic acid falls under 3823.12.00.00. The general (MFN) rate is 2.1 cents/kg + 3.2%.

How do I classify tall oil fatty acids?

Tall oil fatty acids are split by rosin content. If the product contains less than two percent rosin, use 3823.13.00.20 at a general (MFN) rate of 3.2%; otherwise use 3823.13.00.40, also at 3.2%.

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.