HS 380690 Other

HS code 380690, covering 'Other' rosin and resin acids and derivatives thereof; rosin spirit and oils derived therefrom, falls under Chapter 38 of the Harmonized System. The Most Favored Nation (MFN) duty rate can vary significantly depending on the specific product and country of origin. For example, some products under this code may face a 4.20% ad valorem duty, while others might be subject to a combination of specific and ad valorem duties, such as 15.4¢/kg + 57% ad valorem. Preferential duty rates are available for imports from countries with trade agreements with the importing nation. For instance, under certain agreements, duty rates could be Free (e.g., for imports from AU, CL, KR, SG, US). Importers must verify the specific product's classification and the applicable preferential rate based on the origin and relevant trade agreements, often referencing resources like the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff.

When the duty for HS code 380690 is calculated as a combination of a specific rate (per unit of weight or volume) and an ad valorem rate (percentage of value), both components must be applied. For example, if a product is subject to a duty of 15.4¢/kg + 57% ad valorem, and an importer brings in 100 kg of this product valued at $1,000 USD: The specific duty would be 100 kg * $0.154/kg = $15.40 USD. The ad valorem duty would be 57% of $1,000 USD = $570.00 USD. The total duty payable would be $15.40 + $570.00 = $585.40 USD. It is crucial to ensure accurate weight and value declarations for correct duty calculation.

HS code 380690 is a residual category for 'Other' products within the broader heading of rosin and resin acids. To correctly classify a product under 380690, it must not be specifically enumerated or covered by a more appropriate HS code in Chapters 1-97. This typically includes derivatives of rosin and resin acids, as well as spirit and oils derived from rosin, that do not fit into more specific subheadings (e.g., modified rosins, rosin esters, or specific rosin spirit/oils if they have their own codes). Importers should consult the Explanatory Notes to the Harmonized System and national tariff schedules to confirm that the product is indeed not classifiable elsewhere before assigning 380690. The chemical composition and intended use are often key factors in determining if a product falls into this 'Other' category.

Standard import documentation is generally required for goods classified under HS code 380690. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. Depending on the specific product and the importing country's regulations, additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates, safety data sheets (SDS) if the product is considered hazardous, or specific import permits or licenses if the product is subject to chemical control regulations. Customs brokers play a vital role in ensuring all necessary documents are accurately prepared and submitted to customs authorities.

Several major trade agreements can provide preferential duty rates for products classified under HS code 380690, significantly reducing import costs. For example, the United States has agreements like the United States-Mexico-Canada Agreement (USMCA), which may offer reduced or zero duties for qualifying goods originating from Canada or Mexico. The European Union's network of Free Trade Agreements (FTAs) with various countries (e.g., South Korea, Canada, Japan) often grants preferential treatment. Similarly, the United Kingdom's post-Brexit trade deals and agreements like the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) can impact duty rates. Importers must consult the specific terms of these agreements and provide valid proof of origin to benefit from reduced tariffs.