Harmonized Tariff Schedule of the U.S. › Chapter 13 Lac; gums, resins and other vegetable saps and extracts
1301.90.40.00Tariff line
Classification path
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
1301
Other
Turpentine gum (oleoresinous exudate from living trees)
1301.90.40.00
Rates of duty
General rate (Column 1)1.3%
SpecialFree (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Column 25%
Unitkg
Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Printed page 1144
Measure flags
for origin CN, entry date 2026-10-26 · base rate 1.3%
- Section 301 forced-labor tariff (12.5%)9903.05.31Applies+12.5%China: Column 1 rate + 12.5% additional
- China 301 List 4A (9903.88.15)9903.88.15Applies+7.5%8-digit subheading 1301.90.40 is on L4A
- PGAFDA FD3AMS AM7
Confirmed total 21.3% · max 21.3%Full duty breakdown →