HS 380610 Rosin and resin acids
Quick Answer: Rosin and resin acids imported under HS 380610 enter the UK duty-free, the EU at 5.00% ad valorem, and the US at 5% ad valorem, with certain countries receiving duty-free entry. This HS code specifically covers natural rosin, resin acids, and their derivatives. Rosin, a solid form of resin obtained from pines and other conifers, is commonly used in adhesives, inks, and varnishes. Resin acids are organic compounds found in rosin. Importers should be aware of potential variations in preferential duty rates for the US market, as indicated by CustomTariffs data, and ensure accurate classification to avoid compliance issues.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3806100000 | 0.00 % | — | — |
| 3806100010 | 0.00 % | — | — |
| 3806100090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3806100000 | 5.00 % | — | — |
| 3806100010 | 5.00 % | — | — |
| 3806100090 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3806100010 | — | — | ["kg"] |
| 38061000 | 5% | Free (17 programs) | — |
| 3806100050 | — | — | ["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 3806.10?
Imports of Rosin and resin acids 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, GSP, and 14 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 380610 cover?
This subheading covers rosin and resin acids, which are natural resins derived from coniferous trees, primarily pine. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes gum rosin, wood rosin, and tall oil rosin, as well as their constituent resin acids such as abietic acid and pimaric acid. These substances are typically used in the manufacture of varnishes, inks, adhesives, and as fluxing agents. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for products of this nature.
What falls outside HS 380610?
The following products are excluded from HS 380610: modified rosins, such as maleic or fumaric acid-modified rosin, which are classified under HS 380690. Also excluded are synthetic resins and products thereof, even if they possess similar properties or applications. For instance, synthetic tackifiers for adhesives, which may resemble natural rosin, would be classified elsewhere, often under heading 3901 to 3914 depending on their polymeric nature. Products of rosin that have undergone significant chemical modification beyond simple esterification or salt formation are also typically excluded.
What are common classification mistakes for HS 380610?
A common error is the misclassification of modified rosins or rosin derivatives. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is a modified form of rosin, it often falls under HS 380690, "Other" rosins and resin acids, or potentially Chapter 39 if it is a synthetic polymer. Importers must carefully examine the processing and chemical composition to distinguish between raw rosin and its derivatives or synthetic alternatives.
How should importers classify products under HS 380610?
The correct procedure for classifying products under HS 380610 involves a thorough review of the product's composition and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and the WCO HS Explanatory Notes. Key considerations include whether the product is a natural resin derived from coniferous trees or a resin acid, and if it has undergone significant chemical modification that would place it in a different subheading or heading.
How is the duty calculated for products under HS 380610?
A shipment of 10 metric tons of gum rosin, declared at a customs value of $15,000 USD, would attract a US duty of $450.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($15,000 USD × 0.03 = $450.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 380610. The specific duty rate can vary based on origin and trade agreements.
Which trade agreements reduce duties for HS 380610?
Several free trade agreements may reduce the applicable duty rate for HS 380610, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be eligible for a duty rate of Free. Countries such as Canada and Mexico would benefit from this preferential rate. To claim this preference, a valid USMCA certification of origin is required. For other jurisdictions, specific origin documentation like a EUR.1 movement certificate might be necessary for preferences under agreements with the EU or UK.
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FAQ
What are the primary import duty rates for HS code 380610 (Rosin and resin acids)?
The duty rates for HS code 380610, covering Rosin and resin acids, vary by country. For example, the US applies a Most Favored Nation (MFN) rate of Free. The EU's TARIC system shows a rate of 0.00%. The UK Trade Tariff also lists a rate of Free. However, some countries may apply higher rates, such as 5.00% in certain preferential trade agreement scenarios or for countries not covered by specific trade deals. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is HS code 380610 classified? What are the key criteria for 'Rosin and resin acids'?
HS code 380610 covers natural rosin (colophony) and resin acids derived from coniferous trees. Classification hinges on the material being a natural resin obtained from pine trees or similar conifers, which has undergone processing such as melting, purification, or esterification. It includes gum rosin, wood rosin, and tall oil rosin. Exclusions typically involve modified rosins or rosin derivatives not specifically listed under this heading.
What documentation is typically required for importing goods classified under HS 380610?
Standard import documentation for HS 380610 includes a commercial invoice detailing the product, quantity, value, and origin. A packing list is also essential. Depending on the importing country and the specific product, a certificate of origin may be required, especially if preferential duty rates are claimed under a trade agreement. For rosin and resin acids, specific health or phytosanitary certificates might be requested by certain authorities to ensure compliance with import regulations.
Which trade agreements commonly offer preferential duty rates for HS code 380610?
Several trade agreements can provide preferential duty rates for HS code 380610. For instance, agreements involving the US (e.g., with Australia (AU), Canada (CA), Mexico (MX) under USMCA), the EU (with various partner countries), and the UK (with numerous countries) often grant reduced or zero duties. The provided sample rates indicate potential preferential access for countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) under specific agreements, often resulting in a Free duty rate. Importers should verify eligibility and specific rates under the relevant Free Trade Agreement (FTA) or Generalized System of Preferences (GSP) program.
Can you provide a concrete example of how import duty for HS 380610 would be calculated?
Let's assume a shipment of rosin classified under HS 380610 is imported into a country with a 5.00% ad valorem duty rate and a specific duty of $10 per 100 kg. If the shipment consists of 500 kg of rosin valued at $2,000, the duty calculation would involve both components:
- Ad Valorem Duty: 5.00% of the value = 0.05 * $2,000 = $100.
- Specific Duty: ($10 per 100 kg) * (500 kg / 100 kg) = $10 * 5 = $50.
The total duty payable would be the higher of the two, or potentially a combination depending on the country's tariff structure (e.g., 'compound duty'). In this simplified example, if the tariff was purely ad valorem, the duty would be $100. If it was purely specific, it would be $50. Many tariffs use 'ad valorem' duties, meaning the duty is a percentage of the declared value of the goods. For a 5.00% ad valorem duty on a $2,000 shipment, the duty would be 0.05 * $2,000 = $100.