Wood Chemicals
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1302199140 | 17.5% | CN | US | 官方文档 |
| 1302192100 | 17.5% | CN | US | 官方文档 |
| 3824994900 | 41.5% | CN | US | 官方文档 |
| 3824999397 | 40.0% | CN | US | 官方文档 |
| 3806100010 | 40.0% | CN | US | 官方文档 |
商品图片
AI分析
🌿 Wood Chemicals (Wood Extracts & Derivatives)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Classification Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Wood Chemicals"?
Wood chemicals, primarily derived from the processing of timber, encompass a wide range of substances including plant juices, extracts, resins, and related chemical preparations. In international trade, these products are generally categorized based on their degree of processing and primary nature:
Plant Extracts (Biological Origin): Crude or refined wood extracts, plant juices, and non-altered derivatives that retain their natural vegetable properties. These are typically classified under Chapter 13.
Chemical Preparations (Industrial Origin): Chemically modified wood products, resins (like pine rosin/terpentine), or unlisted chemical mixes resulting from deeper industrial processing. These fall under Chapter 38.
⚠️ Key Distinction Point:
- If the product is a direct extract from wood/plants (e.g., tannins, simple resins) without complex chemical synthesis →归入 1302.19
- If the product is a chemical derivative or industrial preparation (e.g., refined pine resins, specific chemical mixes) →归入 3824.99 or 3806.10
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
| HS Code | Product Description | Application Scenario | Classification Basis |
|---|---|---|---|
1302.19.91.40 |
Other vegetable saps and extracts (Wood Extracts) | Crude wood extracts, tannins, plant-based adhesives | ✅ Vegetable Origin (Chapter 13) |
1302.19.21.00 |
Other vegetable saps and extracts (Wood Extract Chemicals) | Chemicals consistent with plant juices; wood-derived but classified as plant extracts | ✅ Vegetable Origin (Chapter 13) |
3824.99.49.00 |
Other chemical products and preparations (Chemical Extracts) | Chemical industry preparations, unlisted chemical mixes from wood | ✅ Industrial Chemical (Chapter 38) |
3824.99.93.97 |
Other chemical products and preparations (Chemical Extracts) | Generic chemical preparations, residual/fallback category for wood chemicals | ✅ Industrial Chemical (Chapter 38) |
3806.10.00.10 |
Rosins and resin acids (Pine Rosin/Turpentine Derivatives) | Specific resinous substances like pine rosin, terpenes, and derivatives | ✅ Resin-Based (Chapter 38) |
🔍 Key Reminder:
- If the product is described broadly as "Wood Extract" without specifying chemical modification, it is often scrutinized. If it fits the definition of vegetable sap/extract, use 1302.19.
- If it involves chemical treatment or is a preparation not covered by other specific chemical headings, use 3824.99.
- If it is explicitly pine rosin or resin acids, use 3806.10.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current US Trade Policy (Section 301 + IEEPA)
🎯 1. 1302.19.91.40 & 1302.19.21.00 —— Vegetable Saps and Extracts
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +7.5% (Section 301 List 4B) |
| IEEPA Surtax | +10% (China/Origin specific, effective Nov 2025) |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Applicable (High surtax usually overrides de minimis for B2B, but verify current CBP enforcement on <800 USD shipments) |
| Legal Basis Path | Section 301: 9903.01.24 → IEEPA: 9903.01.25 → USITC: 1302.19.xx.xx |
📌 Explanation:
- Base 0%: Reflects the free trade nature of raw vegetable extracts in the US HTSUS.
- 7.5% Surtax: Applies to certain goods under Section 301.
- 10% IEEPA: Additional levy on Chinese-origin goods under executive orders.
- Total 17.5%: This is the standard competitive rate for wood extracts. It is significantly lower than chemical preparations.
🎯 2. 3824.99.49.00 & 3824.99.93.97 —— Chemical Products & Preparations
| Item | Content |
|---|---|
| Base Tariff | 5.0% – 6.5% (ad valorem) |
| Section 301 Surtax | +25.0% (Section 301 List 3 or 4A depending on specific chemical nature) |
| IEEPA Surtax | +10% (China/Origin specific) |
| Total Tariff | 40.0% – 41.5% |
| Tax Calculation | CIF Value × (Base + 25% + 10%) |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 9903.01.24/25 → IEEPA: 9903.01.25 → USITC: 3824.99.xx.xx |
📌 Explanation:
- High Base Tariff: Chemical preparations often have a base rate of 5-6.5%.
- 25% Surtax: Most chemicals fall under broader Section 301 categories.
- 10% IEEPA: Additional layer.
- Total 40-41.5%: This is a prohibitive tariff level. Misclassification from 17.5% to 41.5% can double your landed cost.
🎯 3. 3806.10.00.10 —— Rosins and Resin Acids
| Item | Content |
|---|---|
| Base Tariff | 5.0% (ad valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surtax | +10% |
| Total Tariff | 40.0% |
| Tax Calculation | CIF Value × 40.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 9903.01.24 → IEEPA: 9903.01.25 → USITC: 3806.10.00.10 |
📌 Explanation:
- Pine rosin and related resins are treated as industrial chemical products, not simple vegetable extracts.
- Total 40.0%: Significantly higher than general wood extracts (17.5%).
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail chemical composition, CAS numbers (if applicable), and source material. |
| ✅ Process Description | ✔️ | Explain if it is "extraction only" (Chapter 13) or "chemical treatment" (Chapter 38). |
| ✅ Product Photos | ✔️ | Show state (liquid, powder, resin), packaging, and labeling. |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Wood Extract" or "Rosin" not just "Chemicals". |
| ✅ Certificate of Origin | ✔️ | Critical for IEEPA and Section 301 applicability. |
| ✅ Bill of Lading | ✔️ | Ensure HS Code matches invoice description. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 “Extract vs. Prep, 17.5 vs. 40, Choose Wisely or Pay the Price!”
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Crude Wood Extract (e.g., tannins, simple resin) | 1302.19.91.40 or 1302.19.21.00 |
Declare as "Chemical Mix" → 3824.99 |
Overpay 22.5% in tariffs! |
| Refined Pine Rosin | 3806.10.00.10 |
Declare as "Plant Extract" → 1302.19 |
Under-declaration penalty + back taxes |
| Complex Wood Derivative (e.g., modified resins) | 3824.99.49.00 |
Declare as "Plant Extract" → 1302.19 |
Risk of seizure or reclassification |
| Generic "Wood Chemical" | Do Not Use | Vague description | Customs will audit, assign highest rate, delay clearance |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Is it Tannin or Resin? | Tannins often fall under 1302 (Extracts). Resins often fall under 3806 or 3824. Check CAS number. |
| Is it a Mixture? | If mixed with other chemicals, it likely moves to 3824.99. Pure extracts stay in 1302. |
| De Minimis (Section 321) | While 17.5% is high, if the value is < $800, some brokers may attempt de minimis. However, surtaxes often negate this for B2B. Do not rely on it without CBP confirmation. |
| Origin Marking | Ensure goods are marked "Made in China" to trigger IEEPA. If transshipped, ensure no substantial transformation occurred. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1302.19.xx.xx |
17.5% | None specific | High risk of reclassification to 3824 (41.5%) |
| 🇪🇺 EU | 1302.19 / 3824.99 |
0% - 6.5% | REACH Registration | Lower base tariffs, but high compliance cost |
| 🇨🇳 China | 1302.19 |
Varies | N/A | Export focus; check export rebates |
| 🇯🇵 Japan | 1302.19 / 3824.99 |
0% - 6% | FSCC/ISO | Generally favorable |
📌 Conclusion:
- USA is the highest cost market due to 25% Section 301 + 10% IEEPA.
- Classification is Critical: Moving from1302(17.5%) to3824(41.5%) is a 24% cost increase.
- EU/Japan are more tariff-friendly but require strict chemical compliance (REACH).
📌 VI. Common Errors & Pitfall Avoidance (Blood-Tears Lessons)
❌ Error 1: Declaring all wood-derived substances as 1302.19
👉 Consequence: If it's rosin or chemically treated, CBP will reclassify to 3806 or 3824 → Back taxes of 22.5% + Penalties!
❌ Error 2: Using "Wood Chemical" as a generic description
👉 Consequence: CBP cannot classify → Delay for weeks, storage fees, potential rejection.
❌ Error 3: Ignoring IEEPA 10%
👉 Consequence: Underpayment of total duty → Audit and interest charges.
❌ Error 4: Misclassifying Pine Rosin as Vegetable Extract
👉 Consequence: 3806.10 (40%) vs 1302 (17.5%) → Massive financial loss.
✅ Correct Practice:
"Tannin Extract (Plant Origin) - 1302.19.91.40"
"Refined Pine Rosin (Resin Acid) - 3806.10.00.10"
"Chemical Wood Preparation - 3824.99.49.00"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 “Extract = 17.5%, Chemical = 40%, Rosin = 40%!”
🔹 “Don’t guess, test, and declare with CAS numbers!”
📌 Pro Tip:
If your product is not a simple extract (e.g., it’s a solvent, a polymer, or a complex mix), consult a customs broker before shipping.
Consider Advance Rulings from CBP if the product is novel.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide CAS Numbers + Verify Product Nature (Extract vs. Prep)
🚀 Ensure your HS Code matches your chemical profile to avoid 24% hidden costs!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every 1% of Tariff Saved is Pure Profit!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。