HS 380400 Sodium lignosulphonate (CAS RN 8061-51-6)

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What products does HS 380400 cover?

This subheading covers sodium lignosulphonate (CAS RN 8061-51-6), which is a salt of lignosulphonic acid. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes spent sulphite liquors and other waste liquors from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including ammonium, calcium, magnesium or sodium lignosulphonates. These are typically by-products of the papermaking industry, often used as dispersants, binders, or emulsifiers.

What falls outside HS 380400?

The following products are excluded from HS 380400: pure lignosulphonic acid itself, which would be classified under heading 2939; wood tar and wood creosote, classified under heading 2707; and other waste liquors from the manufacture of wood pulp that have not undergone the specific chemical treatments or concentration processes to be considered lignosulphonates. For example, raw spent sulphite liquor without further processing would not fall here, nor would purified cellulose or other wood pulp derivatives not derived from lignosulphonates.

What are common classification mistakes for HS 380400?

A common error is misclassifying mixtures containing sodium lignosulphonate with other active ingredients, such as pesticides or concrete admixtures, under this subheading. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, mixtures are generally classified according to the component that gives them their essential character. If the lignosulphonate is merely a carrier or a minor component, the mixture would be classified under the heading for the principal active ingredient, not under 380400.

How should importers classify products under HS 380400?

The correct procedure for classifying products under HS 380400 involves confirming the chemical identity of the imported substance. Importers and customs brokers must review product specifications, Safety Data Sheets (SDS), and Certificates of Analysis (CoA) to verify that the primary component is indeed sodium lignosulphonate. Cross-referencing with the official nomenclature of the importing country's tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, is crucial to ensure accurate classification and avoid potential penalties.

How is the duty calculated for products under HS 380400?

A shipment of 10 metric tons of sodium lignosulphonate, declared at a customs value of $8,000 USD, would attract a US duty of $400. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3804000000. The duty is calculated as 5.0% of the declared customs value: 0.05 × $8,000 = $400.

Which trade agreements reduce duties for HS 380400?

Several free trade agreements may reduce the applicable duty rate for HS 380400, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating sodium lignosulphonate from Canada or Mexico can be imported duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements is necessary. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), requiring a GSP Form A.

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