HS Code for Tall oil fatty acids

Tall oil fatty acids (TOFA) are classified under HS code 3823.13. This heading covers industrial monocarboxylic fatty acids and acid oils from refining. While tall oil itself is in 3803.00, the specific fatty acids derived from the fractional distillation of tall oil are moved to heading 3823. To qualify for 3823.13, the product must consist of a mixture of fatty acids where the fatty acid content is predominant, typically resulting from the separation of rosin (resin acids) from distilled tall oil. According to the Explanatory Notes, tall oil fatty acids containing by weight less than 90% of fatty acids (calculated on the weight of the dry product) are classified here. If the product is a chemically defined single fatty acid with a purity of 90% or higher, it might be classified in Chapter 29; however, most industrial-grade TOFA products are mixtures of oleic, linoleic, and other acids, thus remaining in 3823.13.

Products Included

• Industrial tall oil fatty acids
• TOFA with low resin acid content (typically <2%)
• TOFA with medium resin acid content (2% to 10%)
• Fractionated tall oil fatty acids

Common Misclassification

The most frequent misclassification is with HS code 3803.00 (tall oil). The distinction is based on the degree of refining and the concentration of fatty acids versus resin acids. Another common error is using 2915.70 or 2916.15 for pure fatty acids. However, because TOFA is an industrial mixture, Chapter 29 is usually incorrect. It may also be confused with 3823.19 (other industrial fatty acids) if the source is not clearly identified as tall oil.

FAQ

What is the HS code for tall oil fatty acids?

The HS code for tall oil fatty acids is 3823.13.

What is the difference between HS 3803.00 and 3823.13?

HS 3803.00 covers the whole tall oil (crude or refined), while 3823.13 covers the specific fatty acid fraction obtained after removing most of the resin acids (rosin).