Tall Oil Fatty Acid Distillate (Low Rosin) from China
A distilled fraction from crude tall oil containing primarily industrial monocarboxylic fatty acids like oleic and linoleic acids, with less than 2% rosin content. Used as a raw material in soap manufacturing, metalworking fluids, and lubricant additives. Classified under HTS 3823.13.0020 due to its tall oil origin and low rosin specification.
Duty Rate — China → United States
23.2%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify rosin content via lab analysis (GC-MS) as levels ≥2% shift to 3823.13.0040; retain certificates for CBP review
• Ensure documentation specifies 'tall oil origin' and industrial use to avoid misclassification as vegetable fatty acids