HS code · 4-digit heading
HS Code 38.07 – Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
What HS 38.07 covers
Heading 3807 encompasses a range of products derived from the destructive distillation of wood and certain vegetable pitches. This includes wood tar, wood tar oils, wood creosote, wood naphtha (also known as wood spirit or crude methyl alcohol), and various vegetable pitches, along with brewers' pitch and similar preparations based on rosin, resin acids, or vegetable pitch. These products are historically significant, often used for their preservative, waterproofing, or solvent properties. Wood tar, for instance, has long been used for sealing and protecting wood and ropes. Wood tar oils are distillates of wood tar, finding applications as solvents or in medicinal preparations. Wood creosote, distinct from coal tar creosote, is used as a wood preservative and sometimes in medicine. Wood naphtha is a crude form of methanol, used as a solvent or fuel. Vegetable pitches are residues from the distillation of vegetable oils or tars, while brewers' pitch is traditionally used for lining beer barrels. The inclusion of preparations based on rosin, resin acids, or vegetable pitch expands the scope to finished products. Accurate classification under 3807 is essential for trade compliance, affecting duties, environmental regulations, and safety standards, particularly concerning their chemical composition and potential hazards. This heading, within Section VI, highlights the industrial utilization of wood by-products beyond pulp and paper, demonstrating their diverse applications in various sectors.
- Covers
- Wood tar
- Pine tar
- Birch tar
- Beech tar
- Wood tar oil
- Pine tar oil
- Wood creosote
- Wood naphtha
- Crude methyl alcohol (wood origin)
- Vegetable pitch
- Tall oil pitch
- Rosin pitch
- Brewers' pitch
- Pitch preparations based on rosin
- Pitch preparations based on resin acids
- Pitch preparations based on vegetable pitch
- Wood preservative based on wood tar
- Waterproofing compounds with wood pitch
- Caulking compounds with wood tar
- Anti-fouling agents (wood tar based)
- Roofing pitch (vegetable origin)
- Sealing compounds for barrels
- Disinfectants (wood creosote)
- Flotation agents (wood tar oil)
- Binder for charcoal briquettes
- Examples
A Swedish manufacturer exports high-quality pine tar to boat builders in the United Kingdom, used for traditional wooden boat preservation and sealing, typically transported by ferry or short-sea shipping. Concurrently, a US company imports wood creosote from Canada for use as a specialized wood preservative in historical restoration projects, utilizing cross-border truck transport. Furthermore, a small brewery in Germany sources brewers' pitch from a specialized producer in Austria, essential for lining its wooden beer barrels, often transported by road within the EU, showcasing the niche but vital trade in these traditional wood-derived products.
Subheadings under 38.07 1
Codes often confused with 38.07
Common mistake. Common misclassification for 3807 often involves distinguishing its products from coal tar products. Coal tar (2706) and its distillates (2707), such as coal tar creosote, are explicitly different in origin and composition from wood tar and wood creosote of 3807. Traders might mistakenly classify wood naphtha (crude methanol) under Chapter 29 (organic chemicals) if they focus solely on the chemical name 'methanol' without considering its crude form and wood origin. Additionally, some might confuse vegetable pitches with other petroleum pitches (2715) or even other natural resins (1301) if they overlook the specific definitions and origins provided for 3807's products, leading to incorrect tariff applications and regulatory issues.
Top exporters and importers of HS code 3807, 2025
In 2025, the largest exporter of HS code 3807 in UN Comtrade data was the United States, with 26% of world exports; the largest importer in UN Comtrade data was Sweden, with 35% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 United States $32M 26% of world exports
- 2 Sweden $23M 19% of world exports
- 3 Finland $19M 15% of world exports
World total: $124M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Sweden $50M 35% of world imports
- 2 Finland $19M 13% of world imports
- 3 Norway $10M 7.1% of world imports
World total: $143M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 38.07
What is HS code 3807?
HS code 3807 is a 4-digit heading in the Harmonized System that covers: Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. Heading 3807 encompasses a range of products derived from the destructive distillation of wood and certain vegetable pitches. This includes wood tar, wood tar oils, wood creosote, wood naphtha (also known as wood spirit or crude methyl alcohol), and various vegetable pitches, along with brewers' pitch and similar preparations based on rosin, resin acids, or vegetable pitch. These products are historically significant, often used for their preservative, waterproofing, or solvent properties. Wood tar, for instance, has long been used for sealing and protecting wood and ropes. Wood tar oils are distillates of wood tar, finding applications as solvents or in medicinal preparations. Wood creosote, distinct from coal tar creosote, is used as a wood preservative and sometimes in medicine. Wood naphtha is a crude form of methanol, used as a solvent or fuel. Vegetable pitches are residues from the distillation of vegetable oils or tars, while brewers' pitch is traditionally used for lining beer barrels. The inclusion of preparations based on rosin, resin acids, or vegetable pitch expands the scope to finished products. Accurate classification under 3807 is essential for trade compliance, affecting duties, environmental regulations, and safety standards, particularly concerning their chemical composition and potential hazards. This heading, within Section VI, highlights the industrial utilization of wood by-products beyond pulp and paper, demonstrating their diverse applications in various sectors.
What products fall under HS code 3807?
Wood tar, Pine tar, Birch tar, Beech tar, Wood tar oil, Pine tar oil, Wood creosote, Wood naphtha, Crude methyl alcohol (wood origin), Vegetable pitch, Tall oil pitch, Rosin pitch, Brewers' pitch, Pitch preparations based on rosin, Pitch preparations based on resin acids, Pitch preparations based on vegetable pitch, Wood preservative based on wood tar, Waterproofing compounds with wood pitch, Caulking compounds with wood tar, Anti-fouling agents (wood tar based), Roofing pitch (vegetable origin), Sealing compounds for barrels, Disinfectants (wood creosote), Flotation agents (wood tar oil), Binder for charcoal briquettes
What are common misclassifications for HS code 3807?
Common misclassification for 3807 often involves distinguishing its products from coal tar products. Coal tar (2706) and its distillates (2707), such as coal tar creosote, are explicitly different in origin and composition from wood tar and wood creosote of 3807. Traders might mistakenly classify wood naphtha (crude methanol) under Chapter 29 (organic chemicals) if they focus solely on the chemical name 'methanol' without considering its crude form and wood origin. Additionally, some might confuse vegetable pitches with other petroleum pitches (2715) or even other natural resins (1301) if they overlook the specific definitions and origins provided for 3807's products, leading to incorrect tariff applications and regulatory issues.
Which countries are the top exporters of goods under HS code 3807?
In 2025, the top exporters of HS code 3807 in UN Comtrade data were the United States ($32M, 26% of world exports), Sweden ($23M) and Finland ($19M). World exports came to about $124M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 3807?
In 2025, the top importers of HS code 3807 in UN Comtrade data were Sweden ($50M, 35% of world imports), Finland ($19M) and Norway ($10M). World imports came to about $143M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 3807 structured?
HS code 3807 is a 4-digit heading under Chapter 38 of the Harmonized System. The first 2 digits (38) identify the chapter, and digits 3-4 (07) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.