Lead Rosinate
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3806200000 | 38.7% | CN | US | Official Doc |
| 3907300000 | 41.1% | CN | US | Official Doc |
| 1301909190 | 17.5% | CN | US | Official Doc |
| 1301904000 | 18.8% | CN | US | Official Doc |
| 3806900000 | 39.2% | CN | US | Official Doc |
AI Analysis
๐งช Lead Rosinate (Lead Rosin Derivatives)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Compliance Strategy
๐ I. Product Definition & Classification: What is Lead Rosinate?
Lead Rosinate, also known as Lead Abietate, is a metal soap formed by the reaction of rosin (a natural resin obtained from pine trees) with lead oxide or lead salts. It is a yellow-to-brown powder used primarily as a: - Drying agent in paints and varnishes; - Stabilizer in plastics (PVC); - Hardener in lubricating oils and greases; - Component in adhesives, sealants, and rubber compounds.
โ ๏ธ Key Distinction:
- If the product is pure Lead Rosinate (a chemical derivative of rosin) โ Classified under Chapter 38 (Chemical Products).
- If it is Raw Rosin or Salts (without lead) โ Classified under Chapter 13 (Natural/Chemical Resins).
- If it is Epoxy-based or mixed with other resins โ May fall under Chapter 39 (Plastics/Resins).
๐ฆ II. HS Code Classification Details (2026 Latest Tariff Mapping)
Based on the material composition and chemical nature of Lead Rosinate, here are the most likely HS Code classifications and corresponding tax structures:
| HS Code | Product Description | Basis for Classification | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
3806.20.00.00 |
Lead Rosinate (Rosin Derivatives) | Primary Match: Rosin-derived chemical product | 38.7% | Base: 3.7%, Section 301: 25.0%, Section 122: 10% |
3806.90.00.00 |
Other Rosin Derivatives & Preparations | Secondary Match: If not specifically listed under 3806.20 | 39.2% | Base: 4.2%, Section 301: 25.0%, Section 122: 10% |
1301.90.40.00 |
Oil Resins & Rosin | Inference: If classified as natural resin derivatives (less common for lead salts) | 18.8% | Base: 1.3%, Section 301: 7.5%, Section 122: 10% |
1301.90.91.90 |
Other Natural/Artificial Resins | Inference: Broad resin category if chemical derivation is unclear | 17.5% | Base: 0.0%, Section 301: 7.5%, Section 122: 10% |
3907.30.00.00 |
Epoxide Resins & Derivatives | Misclassification Risk: If confused with epoxy resins | 41.1% | Base: 6.1%, Section 301: 25.0%, Section 122: 10% |
๐ Critical Note:
-3806.20.00.00is the most accurate classification for Lead Rosinate because it specifically covers "Salts of rosin acids."
-3907.30.00.00is incorrect unless the product is explicitly an epoxy resin derivative, not a rosin-based lead soap. Misclassification here leads to overpayment or customs scrutiny.
๐ฐ III. 2026 Tariff Rate Detailed Analysis (US Imports from China)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: From November 10, 2025 onwards
๐ฏ 1. 3806.20.00.00 โโ Salts of Rosin Acids (Lead Rosinate)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.7% (ad valorem) |
| Section 301 Duty | +25.0% (USITC Footnote 9903.01.25) |
| Section 122 Duty | +10.0% (IEEPA, effective from Nov 2025) |
| Total Duty Rate | 38.7% |
| Calculation Basis | CIF Value ร 38.7% |
| De Minimis Exemption | โ Not Eligible (Denied under IEEPA/Section 301) |
| Legal Authority | IEEPA:9903.01.25 โ Section 301: 3806.20.00.00 โ Section 122: 10% |
๐ Explanation:
- The 25% Section 301 duty applies to most Chinese chemical products.
- The 10% Section 122 duty is a new surcharge on Chinese imports under IEEPA.
- Total burden: 38.7%. This is a high-cost item for importers.
๐ฏ 2. 3806.90.00.00 โโ Other Rosin Preparations
| Item | Detail |
|---|---|
| Base Duty Rate | 4.2% |
| Section 301 Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 39.2% |
| Calculation Basis | CIF Value ร 39.2% |
| De Minimis Exemption | โ Not Eligible |
| Legal Authority | Same as above, under Chapter 38 residual category |
๐ฏ 3. 1301.90.40.00 & 1301.90.91.90 โโ Resin Inferences (Lower Tax but Risky)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% โ 1.3% |
| Section 301 Duty | +7.5% (Reduced for some resin categories) |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 17.5% โ 18.8% |
| Risk Level | โ ๏ธ High |
| Explanation | These codes apply to natural resins or oil resins. Lead Rosinate is a chemical derivative (metal soap), not a raw natural resin. Misclassification is illegal and can lead to penalties, seizures, and back-taxes. |
๐ฏ 4. 3907.30.00.00 โโ Epoxy Resins (Incorrect Classification)
| Item | Detail |
|---|---|
| Base Duty Rate | 6.1% |
| Section 301 Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 41.1% |
| Risk Level | ๐ด Critical Error |
| Explanation | Lead Rosinate is not an epoxy resin. Using this code is a false declaration. If audited, the importer will face penalties and reclassification to 3806.20.00.00 with interest. |
๐ ๏ธ IV. Customs Clearance Practical Advice
โ 1. Required Documentation Checklist
| Document | Mandatory? | Purpose |
|---|---|---|
| โ Certificate of Analysis (COA) | โ๏ธ | Prove chemical composition (e.g., % Lead, % Rosin acid) |
| โ Safety Data Sheet (SDS) | โ๏ธ | Classify as hazardous substance if applicable |
| โ Commercial Invoice | โ๏ธ | Clearly state "Lead Rosinate, CAS No. [Insert]" |
| โ Bill of Lading | โ๏ธ | Match HS Code and description |
| โ Origin Certificate | โ๏ธ | Confirm Chinese origin for Section 301/122 assessment |
| โ Product Label Photos | โ๏ธ | Show packaging, CAS number, and warnings |
โ 2. Declaration Strategy (Key Tips)
๐ฅ โDeclare Chemically, Not Functionallyโ
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Pure Lead Rosinate | "Lead Rosinate, Salts of Rosin Acids, CAS 143-18-6" | "Rosin Powder" or "Drying Agent" | Under-reporting โ Penalties |
| Mixed with Resins | "Preparation of Rosin Derivatives" | "Epoxy Resin" | Over-tax + Misclassification |
| Raw Rosin (No Lead) | "Natural Rosin, HS 1301" | "Lead Rosinate" | Over-tax (38.7% vs 17.5%) |
โ 3. Special Handling Notes
| Situation | Recommendation |
|---|---|
| Hazardous Material | Lead compounds are toxic. Ensure EPA/TSCA compliance. Provide SDS. |
| Small Quantity (< $800) | โ No De Minimis Exemption. Section 122/301 apply regardless of value. |
| Re-imports | Verify if original export was under different HS Code. Recalculate taxes. |
| Supplier Variations | If supplier changes formulation (e.g., Zinc Rosinate vs Lead Rosinate), reclassify accordingly. |
๐ V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Note |
|---|---|---|---|---|
| ๐บ๐ธ USA | 3806.20.00.00 |
38.7% | EPA/TSCA | High tariff due to Section 301 + 122 |
| ๐จ๐ณ China | 3806.20.00.00 |
~5-10% | None | Lower import duty, no Section 301 |
| ๐ช๐บ EU | 3806.20.00.00 |
~5-7% | REACH | Lead compounds require REACH registration |
| ๐ฌ๐ง UK | 3806.20.00.00 |
~5-7% | UK REACH | Post-Brexit alignment with EU |
| ๐ฏ๐ต Japan | 3806.20.00.00 |
~3-5% | JIS | Lower duty, strict chemical testing |
๐ Conclusion:
- USA has the highest tariff burden (38.7%) due to trade policies.
- Lead Rosinate is considered a "chemical derivative", not a raw material, so it does not qualify for lower resin rates (17.5%).
- Misclassification as Epoxy (3907.30) or Raw Resin (1301) is risky and can lead to audits.
๐ VI. Common Mistakes & Pitfalls (Lessons Learned)
โ Mistake 1: Declaring "Lead Rosinate" as "Rosin Powder" (HS 1301)
๐ Result: Under-declaration โ Customs penalty + back taxes + seizure.
โ Mistake 2: Assuming De Minimis ($800) exemption applies
๐ Result: No exemption for Chinese goods under Section 122/301. Tax is due on every single shipment.
โ Mistake 3: Confusing with "Epoxy Resin" (HS 3907)
๐ Result: Over-taxation (41.1%) + Misclassification penalty. Lead Rosinate is not epoxy.
โ Mistake 4: Ignoring Lead Toxicity Regulations
๐ Result: EPA/TSCA violations โ Shipment held at port โ Fines.
โ Best Practice:
"Declare by CAS Number and Chemical Name. Provide SDS. Pay the 38.7% tariff. No shortcuts."
๐ฏ VII. Conclusion: Compliance is Cost Control
๐ฏ Key Takeaway:
๐น Lead Rosinate = HS 3806.20.00.00
๐น Total US Duty = 38.7%
๐น No De Minimis Exemption
๐น Provide CAS Number & SDS๐ก Pro Tip:
If you are importing small samples, consolidate shipments to reduce administrative costs, but never split declarations to evade tariffs.
๐ฃ Immediate Action:
๐ Consult your customs broker with CAS No. 143-18-6.
๐ Request COA and SDS from your supplier.
๐งฎ Budget for 38.7% duty in your cost structure.
โจ Accurate Classification Saves Money!
๐ผ Every penny counts in global trade!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.