HS Code for Tall oil

Tall oil is classified under HS code 3803.00, which specifically covers tall oil, whether or not refined. Tall oil is a major byproduct of the Kraft process of wood pulp manufacture. When coniferous wood is digested with a mixture of sodium hydroxide and sodium sulfide, the resin acids and fatty acids are saponified into soaps. These soaps are skimmed off and acidified to produce crude tall oil (CTO). The HS code 3803.00 is a "single dash" level heading that encompasses the product in its crude state as well as after various refining processes, such as distillation or treatment with sulfuric acid. The classification remains here as long as the product retains the character of "tall oil" and has not been separated into its constituent parts to the extent that it qualifies as a specific fatty acid or resin acid under other headings. This code is essential for the global trade of naval stores and chemical intermediates used in the production of adhesives, rubbers, and lubricants.

Products Included

• Crude tall oil (CTO)
• Refined tall oil
• Distilled tall oil (DTO) containing more than 10% resin acids
• Acidified tall oil soap skimmings
• Depitched tall oil

Common Misclassification

Tall oil is most commonly misclassified under HS code 3823.13, which is reserved for tall oil fatty acids (TOFA). The primary difference is the resin acid content; if the product has been processed to isolate fatty acids (typically containing less than 10% resin acids), it moves to 3823.13. It is also sometimes confused with 3806.10 (rosin) if the resin acid content is extremely high, or 1518.00 if it has been chemically modified by heat or oxygen (blown oils).

FAQ

What is the HS code for tall oil?

The HS code for tall oil, whether crude or refined, is 3803.00.

Is distilled tall oil always classified under 3803.00?

Not necessarily. If the distillation process results in a product that is predominantly fatty acids (less than 10% resin acids), it is classified under 3823.13. If it is predominantly resin acids, it may be classified under 3806.10.