Product classification
HS code for Wood pulp lye: 3804.00
Lyes, residual, from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates but excluding tall oil of heading no. 3803.
Classification of wood pulp lye under HS 3804.00
Wood pulp lye is classified under HS code 3804.00 because it represents the residual liquid byproduct generated during the chemical manufacture of wood pulp. This classification is specifically designed for lyes that remain after the extraction of cellulose fibers from wood through various pulping processes, such as the sulfite or sulfate (kraft) methods. The code covers these residues regardless of whether they have been concentrated, desugared, or subjected to further chemical treatments. A primary component often found in these lyes is lignin sulphonates, which are explicitly included under this heading. The Harmonized System treats these substances as industrial chemical residues rather than primary wood products or pure inorganic chemicals. The classification ensures that complex mixtures of dissolved lignin, hemicellulose, and spent pulping chemicals are grouped together for international trade monitoring and tariff application.
- Covers
- Spent sulfite liquor
- Black liquor from the kraft process
- Lignin sulphonates in liquid or powder form
- Concentrated wood lye residues
- Chemically treated residual lyes from pulping
- Also under 3804.00
- Borregaard
- Domtar
- Sappi
- LignoTech Florida
- Green Agrochem
Codes often confused with 3804.00
Common mistake. Wood pulp lye is frequently confused with tall oil, which is classified under HS code 3803.00. While both are byproducts of the pulping industry, tall oil is a resinous liquid consisting of fatty acids and rosin acids, whereas 3804.00 is reserved for the aqueous residual lyes. Additionally, importers may mistakenly look toward HS code 2815.11 for sodium hydroxide (caustic soda). While caustic soda is a component used in the pulping process, the residual lye is a complex mixture and must be classified under 3804.00 rather than as a pure chemical.
Top exporters and importers of HS 380400 (the code used for wood pulp lye), 2025
In 2025, the largest exporter of HS 380400 (the code used for wood pulp lye) in UN Comtrade data was the United States, with 20% of world exports; the largest importer in UN Comtrade data was India, with 12% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 380400, not only wood pulp lye.
Top exporters 2025 · share of world exports
- 1 United States $70M 20% of world exports
- 2 Germany $59M 17% of world exports
- 3 Sweden $47M 13% of world exports
World total: $355M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $59M 12% of world imports
- 2 Sweden $40M 7.9% of world imports
- 3 China $35M 6.9% of world imports
World total: $509M 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.
Brazil NCM codes for wood pulp lye
Brazil splits HS 3804.00 into 3 NCM codes. Pick the one that matches your product:
- 3804.00.11Sulphite lyes from wood pulp manufacture
- 3804.00.12Soda or sulphate lyes from wood pulp
- 3804.00.20Lignin sulphonates
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about wood pulp lye
What is the HS code for Wood pulp lye?
The HS code for Wood pulp lye is 380400 (Lyes, residual; from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates but excluding tall oil of heading no. 3803). The HS code for wood pulp lye, including residual lyes from wood pulp manufacture and lignin sulphonates, is 3804.00.
How do I classify Wood pulp lye for customs?
Wood pulp lye is classified under HS code 380400 — Lyes, residual; from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates but excluding tall oil of heading no. 3803. This is a 6-digit subheading level code.
Are lignin sulphonates classified differently if they are dried?
No, lignin sulphonates remain under HS code 3804.00 whether they are in a concentrated liquid form or have been dried into a powder.
Which countries are the top exporters of wood pulp lye (HS 380400)?
In 2025, the top exporters of HS 380400 (the code used for wood pulp lye) in UN Comtrade data were the United States ($70M, 20% of world exports), Germany ($59M) and Sweden ($47M). World exports came to about $355M, 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 wood pulp lye (HS 380400)?
In 2025, the top importers of HS 380400 (the code used for wood pulp lye) in UN Comtrade data were India ($59M, 12% of world imports), Sweden ($40M) and China ($35M). World imports came to about $509M, 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.
Is the HS code for Wood pulp lye the same in all countries?
The base HS code 380400 for Wood pulp lye is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for wood pulp lye in Brazil?
Brazil splits HS 380400 into 3 NCM codes, so the right one for wood pulp lye depends on the product's details: 3804.00.11 (Sulphite lyes from wood pulp manufacture), 3804.00.12 (Soda or sulphate lyes from wood pulp), 3804.00.20 (Lignin sulphonates).