Tall Oil Fatty Acid Raw Material
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3402422050 | 39.0% | CN | US | Official Doc |
| 3402429000 | 38.7% | CN | US | Official Doc |
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๐งช Tall Oil Fatty Acid (TOFA) Raw Material
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
๐ I. Product Definition & Classification: What Exactly is "Tall Oil Fatty Acid"?
Tall Oil Fatty Acid (TOFA) is a natural by-product of the Kraft paper pulping process. It is a mixture of fatty acids and rosin acids derived from tall oil, a crude soap stock produced during the digestion of wood chips.
In international trade, TOFA is primarily classified under Chapter 34 (Soap; Organic Surface-Active Agents; Washing Preparations; Lubricating Preparations). Specifically, it falls under the category of "Other organic surface-active agents."
Because TOFA acts as a surfactant (surface-active agent) and is often used in wetting agents, emulsifiers, and corrosion inhibitors, it is not classified as a simple chemical intermediate (like Chapter 29) but rather as a surface-active preparation or agent.
โ ๏ธ Key Classification Point:
- If the TOFA is Non-ionic and derived from vegetable/animal/microbial sources (including plant-based tall oil) โ It falls under 3402.42.
- If it is put up for retail sale vs. bulk industrial use, the sub-headings may vary, but the core heading remains 3402.
๐ฆ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, TOFA Raw Material is classified into two specific sub-categories depending on its precise chemical composition and retail packaging status.
| HS Code | Product Description | Applicable Scenario | Tax Rate |
|---|---|---|---|
| 3402.42.20.50 | Other organic surface-active agents: Non-ionic: Fatty substances of animal, vegetable or microbial origin: Other | Bulk TOFA from vegetable sources (wood/tall oil), non-retail, specific fatty substance profile | 29.0% |
| 3402.42.90.00 | Other organic surface-active agents: Non-ionic: Other: Other | General TOFA or mixed non-ionic agents not fitting the specific "fatty substance" niche, or retail-ready formulations | 28.7% |
๐ Important Note:
- Both codes fall under "Other organic surface-active agents" (Heading 3402).
- The primary differentiator is the specific origin/profile of the fatty substance.
- TOFA is plant-derived (vegetable origin), so it typically fits under 3402.42.20 ("Fatty substances of... vegetable... origin").
- 3402.42.20.50 is the most precise fit for standard Tall Oil Fatty Acid raw material of vegetable origin.
- 3402.42.90.00 is a catch-all for other non-ionic surface-active agents that donโt meet the specific criteria of 3402.42.20.
๐ฐ III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
โ Applicable Country: United States (US)
โ Origin: China (CN) (Assumed based on typical tariff structures in the provided data)
โ Effective Date: 2025โ2026 Tariff Schedule
๐ฏ 1. 3402.42.20.50 โโ Tall Oil Fatty Acid (Vegetable Origin, Specific Fatty Substance)
| Item | Details |
|---|---|
| Base Tariff | 4.0% (Ad Valorem) |
| Additional Tariff | 25.0% (Section 301 / China-Specific) |
| Total Tariff | 29.0% |
| Calculation Base | CIF Value (Cost, Insurance, Freight) ร 29.0% |
| De Minimis Eligibility | โ No (High tariff items are generally excluded) |
| Legal Reference Path | HTSUS:3402.42.20.50 โ Section 301 Footnote โ Total: 29.0% |
๐ Explanation:
- Base 4.0%: Standard US Most Favored Nation (MFN) rate for other non-ionic surface-active agents of fatty origin.
- Additional 25.0%: This is a Section 301 tariff applied to specific Chinese-origin goods. Since TOFA is a chemical raw material often sourced from China, this 25% add-on is critical.
- Total 29.0%: This is a high tariff burden. Importers must account for this in their landed cost calculations.
๐ฏ 2. 3402.42.90.00 โโ Other Non-Ionic Surface-Active Agents (General/Other)
| Item | Details |
|---|---|
| Base Tariff | 3.7% (Ad Valorem) |
| Additional Tariff | 25.0% (Section 301 / China-Specific) |
| Total Tariff | 28.7% |
| Calculation Base | CIF Value ร 28.7% |
| De Minimis Eligibility | โ No |
| Legal Reference Path | HTSUS:3402.42.90.00 โ Section 301 Footnote โ Total: 28.7% |
๐ Note:
- If the TOFA does not strictly qualify under the "fatty substance of vegetable origin" sub-category (20.50), it falls into the general "Other" bucket (90.00).
- The total tax is nearly identical (28.7% vs 29.0%), so the cost impact is minimal between the two codes.
- Key Takeaway: Both codes attract a 25% punitive tariff on top of a low base rate.
๐ ๏ธ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
โ 1. Essential Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| โ Product Specification Sheet | โ๏ธ | Must clearly state Tall Oil Fatty Acid, composition (% fatty acids, % rosin acids), and source (Pine/Tall Oil). |
| โ Certificate of Origin (CO) | โ๏ธ | Critical for determining if Section 301 tariffs apply. If originating from Vietnam, India, or Thailand, tariffs may be lower or exempt. |
| โ Safety Data Sheet (SDS) | โ๏ธ | TOFA is a chemical; SDS is mandatory for hazardous material classification and handling instructions. |
| โ Commercial Invoice | โ๏ธ | Must describe goods as "Tall Oil Fatty Acid, Raw Material, HS 3402.42.20.50" โ do not use vague terms like "Chemical Mix." |
| โ Bill of Lading | โ๏ธ | Ensure packaging type (drums, tanks) matches the description. |
โ 2. Declaration Tips (Key Mantra)
๐ฅ "Specify Origin, Define Composition, Avoid Generic Terms!"
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| Pure TOFA | "Tall Oil Fatty Acid, Non-Ionic, Vegetable Origin, HS 3402.42.20.50" | "Surfactant" or "Chemical" | Misclassification โ Penalty + Higher Duty |
| Mixed Preparation | "Wetting Agent containing TOFA, HS 3402.42.90.00" | "Soap" or "Detergent" | Wrong Chapter (3401 vs 3402) โ Rejection |
| Non-China Origin | "TOFA from Indonesia, HS 3402.42.20.50, No Section 301" | "China Origin" (incorrectly) | Overpayment of 25% tariff |
| Retail Pack | "TOFA for Consumer Use, HS 3402.42.90.00" | "Industrial Raw Material" | Wrong sub-heading โ Audit Risk |
โ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Origin Diversification | If sourcing TOFA from Malaysia, Indonesia, or Vietnam, verify if Section 301 tariffs (25%) are waived. Many Southeast Asian origins are exempt from China-specific tariffs. |
| Blended Products | If TOFA is blended with other chemicals, declare the principal character or use the "Other" category (3402.42.90.00) if the mixture doesn't fit specific fatty acid definitions. |
| Hazardous Classification | TOFA is generally not highly hazardous, but check DOT/IMDG classifications for shipping. Some fatty acids are Class 8 Corrosives. |
| Pre-Ruling Request | If unsure whether your TOFA fits 3402.42.20.50 or 3402.42.90.00, apply for a CBP Ruling before shipment. |
๐ V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Notes |
|---|---|---|---|
| ๐บ๐ธ USA | 3402.42.20.50 |
29.0% | High due to Section 301 |
| ๐ช๐บ EU | 3402.42.20 |
0โ6% | No Section 301; Lower base duty |
| ๐จ๐ณ China (Export) | 3402.42.20.50 |
0% (Export Duty) | No export tax for most chemicals |
| ๐ฎ๐ณ India | 3402.42.20 |
7.5โ10% | Additional customs duty may apply |
๐ Conclusion:
- US Market is the most expensive due to the 25% punitive tariff.
- EU and other markets are more favorable. Consider supply chain relocation if targeting the US market.
- 3402.42.20.50 is the most accurate code for pure TOFA.
๐ VI. Common Errors & Pitfalls (Blood Lessons)
โ Error 1: Declaring TOFA as "Soap" (HS 3401)
๐ Result: Misclassification โ 301 tariffs still apply, but penalty for incorrect code. TOFA is a raw material, not a finished soap.
โ Error 2: Ignoring Origin Marking
๐ Result: If you claim "Non-China" origin but documents show Chinese purchase, 25% tariff is enforced + penalties.
โ Error 3: Using Generic "Chemical" Description
๐ Result: CBP may reject entry or assess highest possible duty rate due to ambiguity.
โ Correct Practice:
"Tall Oil Fatty Acid, Non-Ionic Surface-Active Agent, Vegetable Origin, for Industrial Use, HS 3402.42.20.50, Origin: [Country]"
๐ฏ VII. Conclusion: Professional Clearance, Cost Control!
๐ฏ Remember the Mantra:
๐น "TOFA is 3402, Not 3401!"
๐น "Check Origin for 25% Tariff Exemption!"
๐น "Be Specific: Vegetable Origin, Non-Ionic!"
๐ Pro Tip:
If your TOFA is sourced from Vietnam, Malaysia, or Indonesia, you may avoid the 25% Section 301 tariff, reducing your total tax from 29.0% to ~4.0โ6.0%. This is a 23%+ cost saving!
๐ฃ Immediate Action:
๐ Contact your freight forwarder to verify origin documentation.
๐ Request a CBP Pre-Ruling if your product is a blend or modified.
๐ Optimize Supply Chain: Diversify sourcing to avoid US punitive tariffs.
โจ Professional Clearance Starts with Accurate Classification!
๐ผ Every Percent of Duty Saved is Pure Profit!
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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.