黄松脂
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3806100010 | 40.0% | CN | US | Official Doc |
| 1521100060 | 17.5% | CN | US | Official Doc |
| 1301904000 | 18.8% | CN | US | Official Doc |
| 1301909190 | 17.5% | CN | US | Official Doc |
| 3806100050 | 40.0% | CN | US | Official Doc |
| 1521904000 | 17.5% | CN | US | Official Doc |
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AI Analysis
🌲 Yellow Rosin (Pinus Palustris Resin)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Yellow Rosin"?
Yellow Rosin, also known as Colophony, is the solid residue remaining after distilling turpentine from tree sap (primarily from pine trees). In international trade, it is classified differently based on its chemical processing state and primary use. The classification determines whether it is treated as a raw natural resin or a processed chemical derivative.
⚠️ Key Distinction Point:
- If it is a raw or minimally processed natural resin → Falls under Chapter 13 or Chapter 15 (Natural Resins/Waxes).
- If it is chemically processed into rosin acids or derivatives → Falls under Chapter 38 (Prepared Binders/Chemical Products).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Taxable Rate (China to US) |
|---|---|---|---|
1521.90.40.00 |
Veg. waxes; prepared waxes: Other (Plant resins/waxes) | Raw pine resin, unprocessed natural resin | 17.5% |
3806.10.00.10 |
Rosins; resin acids; derivatives (Rosin & Acid Derivatives) | Processed rosin, industrial chemical grade | 40.0% |
1521.10.00.60 |
Beeswax & other insect waxes; guttapercha, gum dammar, etc. (Other plant waxes/resins) | General plant resin/wax category | 17.5% |
1301.90.40.00 |
Natural resins, balms, gum-resins & oleoresins (Gum rosin/Turpentine gum) | Gum rosin, oleoresin type | 18.8% |
1301.90.91.90 |
Natural resins, balms, gum-resins & oleoresins (Other natural resins) | Other natural resin applications | 17.5% |
3806.10.00.50 |
Rosins; resin acids; derivatives (Rosin & Acid Derivatives) | Processed rosin, specific derivative use | 40.0% |
🔍 Key Reminder:
- Raw/Natural State: If the product is simply dried sap or minimally processed, it falls under 1521 or 1301 (Lower Tax: ~17-19%).
- Processed/Chemical State: If it is refined into rosin acids or specific chemical derivatives for industrial use (adhesives, soaps), it falls under 3806 (Higher Tax: 40%).
- Documentation is Critical: You must provide lab reports to prove whether the product is "Natural Rosin" or "Rosin Acid Derivatives."
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (Including subsequent imports)
🎯 1. 1521.90.40.00 & 1521.10.00.60 & 1301.90.91.90 —— Natural Resins/Plant Waxes
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +7.5% (USITC Footnote) |
| IEEPA Surtax | +10% (Against China/HK products, effective Nov 10, 2025) |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:1521.xxxx → FOOTNOTE:9903.88.01 |
📌 Explanation:
- These codes classify Yellow Rosin as a natural product or plant wax.
- The base duty is often 0%, but the Section 301 tariff (7.5%) and IEEPA surtax (10%) apply.
- Total Import Duty: 17.5%. This is the most common classification for standard Yellow Rosin exports.
🎯 2. 1301.90.40.00 —— Gum Resins & Oleoresins
| Item | Content |
|---|---|
| Base Tariff | 1.3% (ad valorem) |
| Section 301 Surtax | +7.5% |
| IEEPA Surtax | +10% |
| Total Rate | 18.8% |
| Tax Calculation | CIF Value × 18.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:1301.90.40 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This code is specific to Gum Rosin or Turpentine Gum.
- Slightly higher than other natural resins due to the 1.3% base duty.
- Use this if the product is explicitly described as "Gum Resin" rather than general plant wax.
🎯 3. 3806.10.00.10 & 3806.10.00.50 —— Rosins & Resin Acids (Chemical Derivatives)
| Item | Content |
|---|---|
| Base Tariff | 5.0% (ad valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surtax | +10% |
| Total Rate | 40.0% |
| Tax Calculation | CIF Value × 40.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3806.10.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- These codes classify Yellow Rosin as processed chemical products (Rosin Acids/Derivatives).
- The Section 301 surtax is significantly higher (25%) compared to natural resins (7.5%).
- Total Import Duty: 40%.
- Critical Warning: If your product is chemically modified or sold as "Rosin Acid," you must use these codes, even though the tax is higher. Misclassification here leads to severe penalties.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Document Checklist (Absolutely Required)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: "Yellow Rosin," "Pinus Palustris," Grade (e.g., F, E, W, WW). |
| ✅ Lab Analysis Report | ✔️ | Crucial: Must confirm if it is "Natural Resin" (for 1521/1301) or "Rosin Acid/Derivative" (for 3806). |
| ✅ Photos (Label & Packaging) | ✔️ | Clear view of HS Code, Batch Number, Net Weight, and "Made in China." |
| ✅ Commercial Invoice | ✔️ | Explicitly state: "Yellow Rosin (Natural Plant Resin)" or "Rosin Acid Derivatives." Avoid vague terms like "Chemical Powder." |
| ✅ Packing List | ✔️ | Detail container type, weight, and dimensions. |
| ✅ Bill of Lading | ✔️ | Ensure consignee and notify party details match Invoice. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Natural vs. Chemical, Label Clearly, Tax Differs by 20%!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Yellow Rosin (Granules/Powder) | 1521.90.40.00 (17.5%) |
Misdeclare as 3806 → 40% Tax! |
| Processed Rosin Acid | 3806.10.00.10 (40.0%) |
Misdeclare as 1521 → Penalty + Back Taxes! |
| Gum Rosin | 1301.90.40.00 (18.8%) |
Generic "Resin" → Risk of Re-valuation |
| Raw Sap (Unprocessed) | Verify 1521 |
Do not declare as "Oil" or "Extraction" |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Grade | Provide client order + technical data sheet to prove specific grade (e.g., Food Grade vs. Industrial). |
| Mixed Containers | If container has both Rosin and Turpentine, declare separately. Turpentine may have different codes. |
| Label Ambiguity | If label says "Rosin" but product is "Rosin Acid," provide COA (Certificate of Analysis) to prove chemical composition. |
| Origin Verification | Ensure Certificate of Origin states "China" to apply Section 301 tariffs correctly. Transshipment may lead to different rates. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1521.90.40.00 |
17.5% (if natural) | No special cert | High scrutiny on Section 301. |
| 🇪🇺 EU | 1302.19.35 |
0% - 6.5% | REACH Registration | Different HS structure. |
| 🇨🇳 China | 1302.19.90 |
0% (Export) | N/A | Export rebate may apply. |
| 🇯🇵 Japan | 1302.19.000 |
3% - 12% | None | Stable market. |
📌 Conclusion:
- USA is the most complex market due to the Section 301 and IEEPA surtaxes.
- Classification Accuracy is Key: A 22.5% difference exists between Natural Resin (17.5%) and Processed Derivative (40%).
- EU and Japan generally have lower or zero tariffs for natural resins but require strict REACH/JIS compliance.
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Declaring "Processed Rosin Acid" as "Natural Resin" (1521)
👉 Consequence:海关查验发现化学成分不符 → 补税22.5% + 罚款 + 列入黑名单！
❌ Mistake 2: Using "Resin" or "Plant Extract" as generic description
👉 Consequence: Customs cannot determine duty → Delay in release + Storage fees!
❌ Mistake 3: Ignoring the "IEEPA 10%" Surtax
👉 Consequence: Underpayment of 10% → Audit upon arrival + Interest charges!
❌ Mistake 4: Confusing "Turpentine" (Oil) with "Rosin" (Solid)
👉 Consequence: Wrong HS Code (Turpentine is different) → Complete misclassification!
✅ Correct Practice:
"Yellow Rosin, Pinus Palustris, Natural Plant Resin, Grade F, Solid Granules, HS 1521.90.40.00, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Save Money & Time!
🎯 Remember the Mantra:
🔹 "Natural is 17.5%, Chemical is 40%, Label Clearly or Pay the Price!"
🔹 "HS Code Determines Duty, Misclassification Costs Thousands!"
📌 Pro Tip:
If your supplier provides only "Rosin" without specifying if it is natural or processed, request a COA (Certificate of Analysis) before shipping. This single document can save you 22.5% in duties if proven to be natural.
📣 Immediate Action:
📞 Contact your customs broker + Provide Product Photos + Verify Chemical Composition
🚀 Ensure your Yellow Rosin Clears Customs Smoothly, Maximizes Profit, and Avoids Penalties!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar of Tax Saved is Pure Profit!
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.