HS 380590 Other
Quick Answer: Other spirits of turpentine and other resinoid spirits imported under HS 380590 enter the UK duty-free, the EU at 3.70%, and the US at 25% under the MFN rate. This residual classification applies to spirits derived from pine trees, such as turpentine, and other resinoids not specifically listed under preceding headings within Chapter 38. Importers should exercise caution as this code is a catch-all, and precise classification can depend on the specific composition and intended use. CustomTariffs aggregates this data, highlighting potential duty differentials across major trading blocs. Brokers should verify the exact product description against the relevant national tariff schedules to ensure accurate declaration and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3805900000 | — | — | — |
| 3805901000 | 0.00 % | — | — |
| 3805909000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3805900000 | — | — | — |
| 3805901000 | 3.70 % | — | — |
| 3805909000 | 3.40 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3805901000 | Free | — | ["kg"] |
| 380590 | — | — | — |
| 3805905000 | 3.7% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3805.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 380590 cover?
This subheading covers "Other" spirits of turpentine and other resinoid spirits, derived from the distillation of coniferous woods, that do not fall under more specific subheadings within HS 3805. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes products like turpentine oil, wood tar oil, and other resinous distillates not otherwise specified. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, generally encompassing crude or refined spirits obtained from pine resin or wood, excluding those specifically listed elsewhere in heading 3805.
What falls outside HS 380590?
The following products are excluded from HS 380590: spirits of turpentine (HS 380510), crude sulphate turpentine and crude wood turpentine (HS 380510), and tall oil (HS 380300). Also excluded are wood tar and wood tar oils (HS 380100), and any finished products containing these spirits as a minor component but classified based on their primary function, such as certain paints or varnishes (Chapter 32).
What are common classification mistakes for HS 380590?
A common error is misclassifying crude sulphate turpentine, which should be classified under HS 380510, as "other" under HS 380590. Another mistake involves confusing wood tar oils (HS 380100) with resinoid spirits. Importers may also fail to consider General Interpretative Rule 3(b) of the Harmonized System, which dictates classification based on essential character when goods are mixtures or composite goods, potentially leading to incorrect classification of complex formulations.
How should importers classify products under HS 380590?
The correct procedure for classifying products under HS 380590 involves a thorough review of the product's composition and origin. Importers and customs brokers must first determine if the product is a spirit derived from the distillation of coniferous woods. If it is, they must then ascertain if it fits any more specific subheadings within HS 3805. If it does not, and is not otherwise excluded by General Interpretative Rules or specific chapter notes, then HS 380590 is the appropriate classification. Consulting the WCO Explanatory Notes and national tariff schedules is crucial.
How is the duty calculated for products under HS 380590?
A shipment of 1,000 liters of "Other Resinoid Spirits" declared at a customs value of $5,000 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.03 = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 380590.90.00.
Which trade agreements reduce duties for HS 380590?
Several free trade agreements may reduce the applicable duty rate for HS 380590, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible products from certain developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3805.90?
Import duty rates for HS code 3805.90, which covers 'Other' spirits of turpentine and other resinoid spirits, vary significantly by country. For example, under the US Most Favored Nation (MFN) tariff, the rate is 3.70% ad valorem. In the European Union, the TARIC system shows a rate of 3.40% ad valorem. The UK Trade Tariff lists a rate of 3.7% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the duty for HS code 3805.90 calculated? Can you provide an example?
The duty for HS code 3805.90 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of 'other' resinoid spirits valued at $10,000 is imported into the United States, and the MFN duty rate is 3.70%, the import duty would be calculated as: $10,000 (value) × 0.037 (duty rate) = $370.00. Always ensure your customs value is accurate and properly documented.
What are the classification criteria for products falling under HS code 3805.90?
HS code 3805.90 is a residual category within Chapter 38 of the Harmonized System, which covers 'Miscellaneous chemical products'. It specifically applies to 'Other' spirits of turpentine and other resinoid spirits not elsewhere specified within heading 3805. This means products classified here are derived from pine trees (like turpentine) or other resinous plants, but do not fit the more specific subheadings of 3805. For precise classification, consult the Explanatory Notes to the Harmonized System and the specific national tariff's interpretive rules.
Are there preferential duty rates available for HS code 3805.90 under trade agreements?
Yes, preferential duty rates may be available for HS code 3805.90 depending on the origin of the goods and the trade agreements in place between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States, the EU, or the UK might qualify for reduced or duty-free entry. Importers must ensure they meet the Rules of Origin stipulated in the relevant FTA and possess the required proof of origin documentation, such as a certificate of origin.
What documentation is typically required for importing goods classified under HS code 3805.90?
Standard documentation for importing goods under HS code 3805.90 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the 'other' spirits or resinoids, additional documentation may be required. This could include a certificate of origin to claim preferential treatment, safety data sheets (SDS) if classified as hazardous, or specific import permits from relevant government agencies. Always verify the exact requirements with the customs authority of the destination country.