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wood rosin

CN → US
HS编码 关税税率 原产国 目的国 文档
1301909105 17.5% CN US 官方文档
1301909190 17.5% CN US 官方文档

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AI分析

🌲 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!

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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。

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。