HS 380700 Wood tar
Quick Answer: Wood tar imported under HS 380700 enters the EU at rates of 2.10% and 4.60%, the UK at 0.00%, and the US at 0.1% or 0.2% (with duty-free options for certain trade agreements). This classification covers wood tar, including destructive distillation oils of wood, and preparations thereof. Importers should note the varying duty rates across major markets, which can impact landed costs. For specific preferential rates, consult the relevant trade agreements. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3807001000 | 0.00 % | — | — |
| 3807009000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3807001000 | 2.10 % | — | — |
| 3807009000 | 4.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3807000000 | 0.1% | 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 3807.00?
Imports of Wood tar 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?
How to Classify This HS Code?
What products does HS 380700 cover?
This subheading covers wood tar, including destructive distillation of wood. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses the crude tar obtained from the pyrolysis of wood, which is a complex mixture of organic compounds. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this includes materials like pine tar and birch tar, used in various industrial applications such as preservatives and chemical feedstock.
What falls outside HS 380700?
The following products are excluded from HS 380700: refined wood tar and products derived from wood tar that have undergone significant processing or purification, such as wood creosote (classified under 2707.99) or wood charcoal (classified under 3802.90). Also excluded are wood oils and wood pitch, which are distinct products with different classifications. For instance, products intended for medicinal use or as food additives, even if derived from wood tar, would be classified elsewhere based on their specific function and composition.
What are common classification mistakes for HS 380700?
A common error is misclassifying processed or refined wood tar products under this subheading. According to General Rule of Interpretation (GRI) 3(b), mixtures should be classified according to the component that gives them their essential character. If wood tar has been significantly altered or mixed with other substances to create a new product with a different primary use, it may not fall under 380700. Importers often mistakenly classify wood creosote or wood pitch, which have their own specific HS codes, under this general heading.
How should importers classify products under HS 380700?
The correct procedure for classifying products under HS 380700 involves a thorough examination of the product's origin and composition. Importers and customs brokers must determine if the material is crude wood tar obtained from the destructive distillation of wood. Consulting the WCO Explanatory Notes and the specific national tariff schedules, such as the UK Trade Tariff, is crucial. If the product is a mixture, the component providing the essential character must be identified to ensure accurate classification.
How is the duty calculated for products under HS 380700?
A shipment of 10,000 kilograms of crude pine tar, 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 1.5% ad valorem applied to the declared value ($5,000 USD × 1.5% = $75 USD) and an additional duty of $0.015 per kilogram ($0.015/kg × 10,000 kg = $150 USD). The USITC Harmonized Tariff Schedule specifies this combined duty structure for HS 380700.
Which trade agreements reduce duties for HS 380700?
Several free trade agreements may reduce the applicable duty rate for HS 380700, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating wood tar from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering reduced or zero duty rates, with a GSP Form A typically needed as documentation.
```Which HS Codes Are Related?
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FAQ
What is the import duty rate for HS code 380700 (Wood tar) into the United States?
The U.S. Harmonized Tariff Schedule (USHTS) assigns a duty rate of Free (0.00%) for wood tar under HS code 380700. This rate applies to goods from most countries. Importers should always verify the specific country of origin and any applicable trade agreements, as certain goods may be subject to additional duties or trade remedies. Consult the U.S. International Trade Commission (USITC) website for the most current tariff information.
How is the duty for wood tar (HS 380700) calculated if it were subject to a duty rate, for example, 2.10%?
If wood tar (HS 380700) were subject to a 2.10% ad valorem duty rate, the duty calculation would be based on the customs value of the imported goods. For example, if a shipment of wood tar has a customs value of $10,000, the duty would be calculated as: $10,000 (Customs Value) × 0.0210 (Duty Rate) = $210.00 (Duty Amount). Ad valorem duties are a percentage of the value of the goods.
What documentation is typically required for importing wood tar (HS 380700) into the EU?
When importing wood tar (HS 380700) into the European Union, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and specific use, additional documentation may be necessary. For instance, if the wood tar is derived from certain types of wood, phytosanitary certificates might be required to ensure compliance with plant health regulations. Importers should consult the EU's TARIC database for specific requirements based on the country of origin and product details.
Are there preferential duty rates for wood tar (HS 380700) under trade agreements, such as those with Australia (AU) or South Korea (KR)?
Yes, preferential duty rates often apply to wood tar (HS 380700) under various trade agreements. For example, under the U.S. tariff schedule, goods originating from countries like Australia (AU) and South Korea (KR) may be eligible for preferential duty rates, often listed as 'Free' or a reduced percentage. The provided sample rates indicate 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' which suggests that for imports into the U.S. from these listed countries, the duty rate is 0.00%. Importers must possess a valid Certificate of Origin to claim these preferential rates and must ensure the goods meet the rules of origin stipulated in the respective trade agreement.
What are the classification criteria for wood tar under HS code 380700?
HS code 380700 covers 'Wood tar; oils of wood; wood creosote; wood naphtha; pitch and pitch oils, of wood'. Classification hinges on the product being derived from the destructive distillation of wood. This includes crude wood tar, as well as primary products obtained from its distillation, such as wood oils and wood creosote. Products that have undergone significant further processing or are specifically listed under other HS headings (e.g., refined creosote oils used as disinfectants) would not be classified under 380700. The World Customs Organization (WCO) Explanatory Notes provide detailed guidance on the scope of this heading.