精制高碳脂肪酸
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3824994140 | 39.6% | CN | US | Official Doc |
| 3824994190 | 39.6% | CN | US | Official Doc |
| 3824994140 | 39.6% | CN | US | Official Doc |
| 3824994190 | 39.6% | CN | US | Official Doc |
| 3824994140 | 39.6% | CN | US | Official Doc |
AI Analysis
🧪 Refined High-Carbon Fatty Acids (High-Carbon Fatty Acids, Refined Grade)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 1. Product Definition & Classification: Do You Truly Understand "Refined High-Carbon Fatty Acids"?
Refined High-Carbon Fatty Acids are complex mixtures of long-chain saturated and unsaturated fatty acids derived from animal or plant sources through hydrolysis and purification processes. In international trade, they are critical raw materials for soaps, lubricants, cosmetics, and plastics.
The classification depends heavily on the specific chemical nature and source material mentioned in the commercial invoice and technical data sheet. Based on the provided data, two primary HS Codes are applicable, both sharing the same tariff structure.
Key Distinction Point:
* Category 1 (Matching Fatty Acid Esters) Used when the product is described as a component or mixture related to fatty acid esters (3824.99.41.40).
* Category 2 (Matching Animal/Plant Fats) Used when the product is described as fatty substances or mixtures derived directly from natural sources (3824.99.41.90).
⚠️ Critical Note:
- If the product is a refined mixture specifically linked to esterification processes, use .40.
- If the product is directly derived from animal or plant fats (e.g., tallow, palm oil derivatives) without being classified as an ester mix, use .90.
- Both codes attract the same total tax rate, but accurate description is vital for customs compliance.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Tax Status |
|---|---|---|---|
3824.99.41.40 |
Refined High-Carbon Fatty Acids; Matching Fatty Acid Ester Category | Fatty acid ester mixtures, components for ester production | ⚠️ High Tariff |
3824.99.41.90 |
Refined High-Carbon Fatty Acids; Matching Animal or Plant Source Fats | Direct derivatives from tallow, vegetable oils, natural fat substances | ⚠️ High Tariff |
🔍 Key Reminder:
- The prefix 3824 generally refers to "Prepared binders for foundry molds... Other chemical products and preparations..." - The subheading 41 specifically targets "High-Carbon Fatty Acids, Refined Grade." - The final digit .40 vs .90 distinguishes between ester-related applications and general fat substance origins. - Both codes carry identical tariff liabilities.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Includes imports after 2025/2026 adjustments (Section 301 & 122)
🎯 1. 3824.99.41.40 & 3824.99.41.90 — Refined High-Carbon Fatty Acids
| Item | Content |
|---|---|
| Base Tariff | 4.6% (Ad Valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote related to China origin) |
| Section 122 Surtax | +10.0% (Emergency import restrictions, if applicable/enforced) |
| Total Tax Rate | 39.6% |
| Tax Calculation | CIF Value × 39.6% |
| De Minimis Exemption? | ❌ NOT APPLICABLE (High value chemical goods usually excluded from de minimis) |
| Legal Basis Path | HTSUS:3824.99.41.xx → USITC:Section301:List3/4 → Trade Act:Section122 |
📌 Explanation:
- Base Tariff (4.6%): Standard MFN rate for "Other chemical products not elsewhere specified." - Section 301 Surtax (25%): Applied due to China origin under the Trade Act of 1974, Section 301. - Section 122 Surtax (10%): Additional tariff imposed under Section 122 of the Trade Act of 1974 for balance of payments or national security reasons (subject to specific enforcement periods). - Total (39.6%): This is a high-cost import. Profit margins must account for this significant duty burden.
🛠️ 4. Customs Clearance Practical Advice (Battle-Tested Guide)
✅ 1. Required Documentation (Non-Negotiable)
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Technical Data Sheet (TDS) | ✔️ | Must specify "High-Carbon Fatty Acid" and carbon chain length (e.g., C12-C18). |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Required for chemical clearance. |
| ✅ Certificate of Origin (CO) | ✔️ | Proof of China origin triggers the 25% surtax. |
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Refined High-Carbon Fatty Acids, HS Code 3824.99.41.40/90" |
| ✅ Product Photos | ✔️ | Show labeling, packaging, and physical state (liquid/solid). |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Exact Name, Exact Code, No Ambiguity, Avoid Audit Delays!”
| Situation | Correct Declaration | Incorrect Practice |
|---|---|---|
| Product is a Mixture | Use 3824.99.41.40 + Description: "Fatty acid ester mixture" |
Vague: "Chemical Mixture" → Leads to reclassification & fines. |
| Product is Natural Derivative | Use 3824.99.41.90 + Description: "From Palm Oil/Tallow" |
Vague: "Fatty Acid" → Ambiguity on source. |
| Mixed Shipment | Declare each HS Code separately on the line item. | Combining into one generic code → Audit risk. |
✅ 3. Special Handling Cases
| Case | Recommendation |
|---|---|
| Blended with Esters | If the product is a blend of fatty acids and esters, consult a specialist. It may still fall under .40 but requires strong technical evidence. |
| Bulk vs. Retail | Bulk industrial shipments are more strictly scrutinized for carbon chain specificity. |
| Origin Substitution | If sourced from Malaysia/Indonesia (non-China), the 25% Section 301 tax is avoided. Total tax may drop to ~4.6% + Section 122 if applicable. |
🌍 5. Global Market Clearance Comparison (2026 Update)
| Country/Region | Recommended HS Code | Base Tariff | Surcharge (China Origin) | Total Est. Rate | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 3824.99.41.40 / .90 |
4.6% | +35% (25% Sec 301 + 10% Sec 122) | 39.6% | High barrier. Verify Section 122 status. |
| 🇨🇳 China | 3824.99.41.00 |
~4-6% | 0% (Export) | 4-6% | Import into China is cheaper; export from China faces US duties. |
| 🇪🇺 EU | 3824.99.99 |
~5.3% | 0% (No anti-dumping) | 5.3% | No significant surcharges for China origin in this category. |
| 🇯🇵 Japan | 3824.99.990 |
~5.0% | 0% | 5.0% | Generally favorable trade terms. |
📌 Conclusion:
- USA is the most challenging market due to the 39.6% total tariff. - EU and Japan offer significantly lower entry costs (~5%). - Supply Chain Strategy: Consider sourcing from Southeast Asia (Malaysia/Indonesia) to bypass Section 301 tariffs if shipping to the US.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring as "Fatty Alcohols" or "Soaps"
👉 Consequence: Wrong HS Code. Fatty acids are distinct from alcohols/acids. Misclassification leads to back taxes + penalties.
❌ Mistake 2: Ignoring Section 122 Status
👉 Consequence: Assuming only 25% tax. If Section 122 is active, you miss the 10% add-on, leading to underpayment and interest.
❌ Mistake 3: Vague Product Description
👉 Consequence: Customs asks for "Further Information," causing 7-14 day delays.
✅ Fix: Use: "Refined High-Carbon Fatty Acids, Industrial Grade, From Palm Kernel Oil, HS 3824.99.41.90"
❌ Mistake 4: Not Verifying Carbon Chain Length
👉 Consequence: If carbon chain is <10, it may fall under different headings. "High-Carbon" is key.
✅ Fix: Ensure TDS confirms C12+ chain length.
🎯 7. Conclusion: Professional Declaration, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 “HS Code 3824.99.41, Tax 39.6%, Section 301 + 122”.
🔹 “Exact Origin, Exact Description, Avoid Audit Hell!”
📌 Pro Tip:
If your product is shipped to the US, consider:
1. Verifying Section 122 Status: Check if the 10% surtax is currently active.
2. Alternative Sourcing: If possible, source from Malaysia or Indonesia to reduce the effective tax rate significantly.
3. Advance Ruling: File a US CBP Advance Ruling to confirm the correct classification and avoid post-import audits.
📣 Immediate Action:
📞 Contact your customs broker with the Technical Data Sheet.
🚀 Precise classification saves up to 35% in duty costs.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Duty is Counted — Optimize Your Supply Chain Today!
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.