Wood Rosin
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 1301909105 | 17.5% | CN | US | Official Doc |
| 1301909190 | 17.5% | CN | US | Official Doc |
Product Images
AI Analysis
🌲 Wood Rosin (Wood Rosin / Tall Oil Rosin / Gum Rosin Alternatives)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Wood Rosin"?
Wood Rosin is a viscous, transparent to amber-colored solid derived from the distillation of Tall Oil (a by-product of the kraft process in paper manufacturing). It is chemically distinct from Gum Rosin (derived from pine tree taps) but serves similar industrial functions.
In international trade, Wood Rosin falls under Chapter 13: Lac; natural gums, resins, gum-resins and oleoresins. Specifically, it is classified as a Resin or Balsam.
⚠️ Key Distinction:
- Wood Rosin (Tall Oil Rosin): By-product of paper making (sulfate process). → Chapter 13
- Gum Rosin: Tapped directly from living pine trees. → Chapter 13 (Similar HS Codes, but source differs)
- Chemical/Modified Rosins: If processed into esters or polymers, may fall under Chapter 39. This guide focuses on Raw Wood Rosin.
📦 II. HS Code Classification Details (2026 Latest Tariff Alignment)
Based on the provided data, Wood Rosin is classified under Heading 1301 (Lac; natural gums, resins...). Since Wood Rosin is a refined resin obtained from wood/pulp by-products, it fits into the "Other" subcategories.
| HS Code | Product Description | Applicability | Source/Origin Nuance |
|---|---|---|---|
| 1301.90.91.05 | Other: Other Balsams | Wood Rosin often classified here due to its balsamic nature in industrial definitions | Note: If considered strictly a "resin" and not a "balsam", see below. |
| 1301.90.91.90 | Other: Other Other | Raw Wood Rosin, unmodified, in primary forms (blocks, cakes, powder) | Most common for standard industrial Wood Rosin. |
🔍 Critical Clarification:
- Both codes 1301.90.91.05 and 1301.90.91.90 are used for Wood Rosin.
- The distinction often lies in the specific physical form or chemical purity claimed by the exporter, and how customs officers interpret "Balsam" vs. "Other Resin".
- Default Choice: For most raw Wood Rosin shipments, 1301.90.91.90 is the safer, more common classification. However, if the product is marketed as a "balsamic resin" for adhesives/seals, 1301.90.91.05 may apply.
💰 III. 2026 Latest Tariff Rate Breakdown (US Import from China)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-2025 tariffs (Current data reflects latest available structure)
🎯 1. HS Code 1301.90.91.05 – Wood Rosin (Classified as Other Balsams)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% (Ad Valorem) |
| Section 301 / Additional Tariff | 7.5% (Added duty on Chinese goods) |
| Total Effective Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Eligibility | ❌ No (Deny De Minimis for Section 301 items if value > threshold, but usually full duty applies) |
| Legal Basis | HTSUS 1301.90.91.05 + USITC Footnote for China |
🎯 2. HS Code 1301.90.91.90 – Wood Rosin (Classified as Other Resins)
| Item | Content |
|---|---|
| Basic Tariff | 0.0% (Ad Valorem) |
| Section 301 / Additional Tariff | 7.5% (Added duty on Chinese goods) |
| Total Effective Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | HTSUS 1301.90.91.90 + USITC Footnote for China |
📌 Key Insight:
- Both codes carry the same effective duty rate of 7.5%.
- Unlike electronics or steel, natural resins like Wood Rosin do not face the higher 25% or 10% IEEPA/301 rates in this specific dataset.
- Total Tax = 7.5% (Basic 0% + Additional 7.5%).
- ⚠️ Warning: Always verify with CBP if the 7.5% is still current, as trade policies can change. As per the provided data, it is 7.5%.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required | Explanation |
|---|---|---|
| ✅ Certificate of Origin (CO) | ✔️ | Essential to prove origin (China vs. Thailand/Indonesia). If from SE Asia, 0% duty may apply! |
| ✅ Product Specification Sheet | ✔️ | Must state: "Wood Rosin (Tall Oil Rosin)", % acidity, softening point, color (Lovibond). |
| ✅ HS Code Declaration | ✔️ | Explicitly state 1301.90.91.90 (or .05). |
| ✅ Commercial Invoice | ✔️ | Value must be accurate. Describe as "Raw Wood Rosin for Industrial Use (Adhesives, Soap, Varnish)". |
| ✅ Safety Data Sheet (SDS) | ✔️ | Confirm no hazardous chemical classification (Rosin is generally non-hazardous). |
✅ 2. Declaration Tips (Key Rules)
🔥 "Be Specific: 'Wood Rosin', Not Just 'Resin'!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Standard Raw Wood Rosin | 1301.90.91.90 "Wood Rosin, unmodified" | Declaring as "Glue" (Chapter 35) → Higher duty! |
| Rosin Esters (Modified) | Chapter 39 (Polymers) | Declaring as "Natural Resin" → Misclassification |
| Gum Rosin (Tree-tapped) | 1301.90.91.xx (Same rates likely) | Confusing with Wood Rosin → No tax difference here, but compliance risk |
| Mixed with Solvents | May change Chapter | Declaring as pure rosine → Risk of penalty |
✅ 3. Special Cases & Mitigation
| Situation | Handling Advice |
|---|---|
| Origin: Thailand/Vietnam | Apply for Form E or Form AK to claim 0% duty under ASEAN FTAs! Wood Rosin from SE Asia often has preferential rates. |
| Blended Products | If mixed with petroleum resins, may fall under Chapter 39. Get a pre-ruling. |
| Sample Shipments | Even samples are subject to 7.5% duty if HS Code is 1301.90.91.90. Do not use "Gift" to evade. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1301.90.91.90 |
7.5% (0% Base + 7.5% Add.) | None required | Standard natural resin duty |
| 🇨🇳 China | 1301.90.91.90 |
5% (Import Duty) | None | Domestic production is high |
| 🇪🇺 EU | 1301.90 |
0% (Most FTA partners) | REACH Registration | Check if REACH registered |
| 🇮🇳 India | 1301.90 |
7.5% + SWS | None | Anti-dumping may apply |
| 🇸🇬 Singapore | 1301.90 |
0% | None | Free trade hub |
📌 Conclusion:
- The 7.5% total duty for US imports is relatively low compared to metals or tech.
- Primary Risk: Misclassification as "Glue" (Chapter 35) which can attract 5-15% duties.
- Opportunity: If sourced from Thailand or Indonesia, duty can be 0% with proper Certificate of Origin.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring as "Adhesive" or "Glue"
👉 Consequence: Classified under Chapter 35 or 38. Duties may rise to 5-10%, and additional regulatory scrutiny (EPA/FDA) may apply.
❌ Error 2: Ignoring Certificate of Origin
👉 Consequence: Paying 7.5% duty when 0% is available via ASEAN FTA (if shipped from Thailand/Vietnam).
❌ Error 3: Using vague description "Natural Resin"
👉 Consequence: Customs may assign a higher residual duty or delay clearance for investigation.
❌ Error 4: Confusing Wood Rosin with Gum Rosin
👉 Consequence: While tax rates are similar in the provided data, supply chain traceability requirements differ. Gum Rosin is subject to stricter environmental compliance (CITES not applicable, but sustainability certs like FSC may be requested).
✅ Correct Practice:
"Wood Rosin (Tall Oil Rosin), Unmodified, Block Form, Lovibond Color 5+, Acidity 150-160, HS Code 1301.90.91.90"
🎯 VII. Conclusion: Professional Clearance, Cost Efficiency!
🎯 Remember the Key Rules:
🔹 "Wood Rosin = Chapter 13, Not Glue!"
🔹 "7.5% Duty for US, 0% for ASEAN (with CO)!"
🔹 "Declare 'Tall Oil Rosin' for accuracy!"
📌 Pro Tip:
If your Wood Rosin is sourced from Thailand or Indonesia, always insist on the Form E or Form AK Certificate of Origin. This alone can save you 7.5% on every shipment!
📣 Immediate Action:
📞 Confirm origin country → Apply for FTA Certificate if applicable → Use HS Code 1301.90.91.90 → Declare clearly as "Wood Rosin".
🚀 Ensure smooth customs clearance and maximize profit margins!
✨ Precise Classification Saves Money!
💼 Your supply chain, optimized for 2026!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.