HS 380630 Ester gums
Quick Answer: Ester gums imported under HS 380630 enter the UK at 0.00%, the EU at 6.50% ad valorem, and the US at 6.5% ad valorem or a combination of a specific duty and ad valorem rate, with preferential rates available for certain trading partners. This HS code covers resin esters, which are produced by reacting rosin with alcohols. These are typically used as tackifiers and modifiers in adhesives, coatings, and inks. Importers and customs brokers should consult specific trade agreements and the latest tariff schedules for precise duty calculations, as rates can vary significantly based on origin. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3806300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3806300000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3806300000 | 6.5% | 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 3806.30?
Imports of Ester gums 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 380630 cover?
This subheading covers ester gums, which are defined by the World Customs Organization (WCO) as resins obtained by esterifying rosin with polyhydric alcohols. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes products like glycerol esters of rosin and pentaerythritol esters of rosin, often used as tackifiers in adhesives, coatings, and printing inks due to their excellent solubility and compatibility.
What falls outside HS 380630?
The following products are excluded from HS 380630: pure rosin (classified under 380610), rosin spirits (classified under 380690), and modified rosins or rosin derivatives not specifically esterified with polyhydric alcohols. For instance, polymerized rosin or disproportionated rosin, while related, would not fall under this specific subheading and require separate classification based on their unique characteristics and processing.
What are common classification mistakes for HS 380630?
A common error is misclassifying mixtures containing ester gums with other substances, such as adhesives or coatings, under 380630 instead of the classification for the finished product. According to General Rule of Interpretation (GRI) 1 and GRI 3, the classification should be determined by the essential character of the composite good. For example, a finished adhesive formulation where the ester gum is a component but not the defining element would be classified as an adhesive (Chapter 35).
How should importers classify products under HS 380630?
The correct procedure for classifying products under HS 380630 involves a thorough examination of the product's composition and manufacturing process. Importers and customs brokers must verify that the product is indeed a resin obtained by esterifying rosin with polyhydric alcohols. Reviewing technical data sheets, Certificates of Analysis, and consulting the WCO Harmonized System Explanatory Notes or national tariff schedules like the USITC HTS or UK Trade Tariff is crucial for accurate determination.
How is the duty calculated for products under HS 380630?
A shipment of 1,000 kilograms of glycerol ester of rosin, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem (0.05 × $2,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 380630.
Which trade agreements reduce duties for HS 380630?
Several free trade agreements may reduce the applicable duty rate for HS 380630, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating ester gums from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. For European Union countries, the Generalised Scheme of Preferences (GSP) may offer reduced rates for developing countries, requiring a EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 380630 (Ester gums) into the United States?
The standard Most Favored Nation (MFN) duty rate for HS code 380630, covering ester gums, into the United States is 6.5% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from Australia (AU) may enter duty-free. Importers should consult the US Harmonized Tariff Schedule (USHTS) and provide valid proof of origin to claim preferential treatment. Always verify the current rates as they can be subject to change.
How is the duty calculated for ester gums imported into the US if the duty is 6.5% ad valorem?
The duty is calculated as a percentage of the declared customs value of the imported goods. For example, if 100 kg of ester gums are imported with a declared value of $500, the duty would be calculated as follows: Duty = 6.5% of $500 = 0.065 * $500 = $32.50. This is an ad valorem duty, meaning it is based on the value of the goods.
What documentation is typically required for importing ester gums (HS 380630) into the European Union?
When importing ester gums (HS 380630) into the European Union, importers must typically provide an import declaration. Depending on the origin of the goods and any applicable trade agreements (e.g., with Canada (CA) or South Korea (KR)), a proof of origin document, such as an EUR.1 certificate or an origin declaration on the invoice, may be required to benefit from preferential tariff rates. A commercial invoice, packing list, and bill of lading are standard requirements. Specific product safety or quality certifications might also be requested by national authorities.
Are there any specific classification criteria to ensure ester gums are correctly classified under HS 380630?
HS code 380630 specifically covers 'Ester gums'. This refers to the esters of rosin (colophony) or of resin acids with polyhydric alcohols. Key classification criteria include the chemical nature of the product (being an ester of rosin or resin acids) and its intended use, typically as a tackifier or binder in adhesives, coatings, and inks. Misclassification can occur if the product is a modified rosin or a different type of resin. Consulting the Explanatory Notes to the Harmonized System (HS) and potentially seeking a binding ruling from customs authorities is advisable for complex cases.
How do trade agreements, such as those with Chile (CL) or South Korea (KR), impact the duty rates for HS 380630?
Trade agreements often provide for reduced or eliminated import duties on goods originating from partner countries. For HS code 380630, if ester gums are imported into the US from a country with which the US has a Free Trade Agreement, such as Chile (CL), they may be eligible for a preferential duty rate, potentially even free entry (0.00%). Similarly, imports into the EU from countries like South Korea (KR) under their respective trade agreements can benefit from lower duties compared to the standard MFN rate. To claim these benefits, importers must provide valid proof of origin demonstrating that the goods meet the rules of origin stipulated in the agreement.