Rosin and resin acids — HTS 3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
Chapter 38 › Heading 3806
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 3806 is a broad product category for rosin-related materials. It groups rosin and resin acids, chemical derivatives of those materials, rosin spirit, rosin oils, and run gums. These products are commonly associated with pine or other resin processing, but the heading is based on the product’s composition and form—not simply on a general description such as “resin.”
To reach the correct 8-digit HTSUS code, start with the product’s identity at import: what it is chemically, how it was made, and whether it is a rosin, resin acid, derivative, rosin spirit, rosin oil, or run gum. The subheadings then distinguish among product types and, where applicable, material characteristics or specific derivatives. Use the tariff text, legal notes, and the product’s technical documents together; a customs broker or classification specialist may be needed when the chemistry or manufacturing process is complex.
What to check
- Obtain the safety data sheet, specification sheet, certificate of analysis, and manufacturing description before classifying the product.
- Confirm whether the product is actual rosin or resin acid, a chemically modified derivative, rosin spirit, rosin oil, or run gum; do not rely only on the trade name.
- Check the product’s composition, form, concentration, and intended use against the wording of the relevant 8-digit provisions.
- Read the complete HTSUS heading, subheading structure, unit of quantity, and applicable legal notes, and verify that exclusions or other headings do not apply.
- Ask a customs broker or seek a formal classification ruling when the product is a blend, chemically modified material, or its technical identity is uncertain.
HTS heading 3806 summary
Rosin and resin acids is a 4-digit product category containing 4 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 3806.10.00 👉 | Rosin and resin acids | 5% | Free | 5% |
| 3806.20.00.00 👉 | Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts | 3.7% | Free | 25% |
| 3806.30.00.00 👉 | Ester gums | 6.5% | Free | 15.4¢/kg + 57% |
| 3806.90.00.00 👉 | Other | 4.2% | Free | 15.4¢/kg + 57% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 3806?
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.