3807.00.00.00

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

Unit: kg Heading: 3807 Chapter: 38 As of May 1, 2026

Duty rates

Column 1 (General / MFN)

0.1%

Column 2 (Non-NTR)

0.2%

Column 1 (Special / FTA)

Free

Eligible

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The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

9903.03.01

The duty provided in the applicable subheading + 10%

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.02

The duty provided in the applicable subheading

Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026

Effective from February 24, 2026 through July 24, 2026

9903.03.03

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.04

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.05

The duty provided in the applicable subheading

Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.06

The duty provided in the applicable subheading

Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.07

The duty provided in the applicable subheading

Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter

Applies to origin: CA

Effective from February 24, 2026 through July 24, 2026

9903.03.08

The duty provided in the applicable subheading

Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter

Applies to origin: MX

Effective from February 24, 2026 through July 24, 2026

9903.03.09

The duty provided in the applicable subheading

Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter

Applies to origin: CR, SV, GT, HN, NI, DO

Effective from February 24, 2026 through July 24, 2026

9903.03.10

The duty provided in the applicable subheading

Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering

Effective from February 24, 2026 through July 24, 2026

9903.03.11

The duty provided in the applicable subheading

Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds

Applies to origin: IL

Effective from February 24, 2026 through July 24, 2026

9903.88.03

LIST_1

The duty provided in the applicable subheading + 25%

Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)

Applies to origin: CN

Effective from August 23, 2018

Related CBP rulings

H326072 January 25, 2024

Country of Origin; Refrigerator Compressors; Section 301 Measures

What is the country of origin of the refrigerator compressors for the purposes of applying Section 301 trade remedies?

H312266 October 29, 2021

Request for a determination of the right to act as importer of record by Marmen, Inc.

In your letter, you request confirmation that Marmen may act as the importer of record for utility scale wind towers. You explain that typical wind towers are shipped in sections because of their extreme heavy weight. Marmen manufactures an

N308365 December 19, 2019

The country of origin and application of Section 301 trade remedy of gas furnace units. Correction to Ruling Number N307486

The merchandise under consideration is identified as a gas furnace unit, model numbers MGH96M060B3A, MGH96M080B3A, MGH96M080C4A, MGH96M100C5A, MGH96M100D5A, and MGH96M120D5A. The models differ only in terms of heating capacity and design to

N307486 December 5, 2019

The country of origin and application of Section 301 trade remedy of gas furnace units

The merchandise under consideration is identified as a gas furnace unit, model numbers MGH96M060B3A, MGH96M080B3A, MGH96M080C4A, MGH96M100C5A, MGH96M100D5A, and MGH96M120D5A. The models differ only in terms of heating capacity and design to

N278763 March 9, 2017

The tariff classification, Country of Origin for Marking Purposes, and Trade Program Eligibility of “Pyroligneous Acid (CAS# 8030-97-5)” from Brazil

The tariff classification, Country of Origin for Marking Purposes, and Trade Program Eligibility of “Pyroligneous Acid (CAS# 8030-97-5)” from Brazil

N233932 October 17, 2012

The tariff classification of Vegetable Pitch

The instant product is called Vegetable Pitch. It is also know as Coco, Me Esters (CAS Number 68953-21-9). The product consists of fatty acid methyl esters (ME) derived from coconut oil via a transesterification process, utilizing methanol

L87505 October 3, 2005

Classification and eligibility under the Tariff Preference Levels of the North American Free Trade Agreement (NAFTA), of a woman’s garment from Mexico; Section XI, Additional U.S. note 3, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) – correction to ruling L86117. Dear Mr. Gould:

The submitted garment, style 35K001, is a pair of women’s pants constructed from 63 percent polyester, 34 percent rayon, three-percent spandex woven fabric. The pants have a flat waistband with a button on both the inside and outside of the

L86117 August 12, 2005

Classification and eligibility under the Tariff Preference Levels of the North American Free Trade Agreement (NAFTA), of a woman’s garment from Mexico; Section XI, Additional U.S. note 3, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).Dear Mr. Gould:

The submitted garment, style 35K001, is a pair of women’s pants constructed from 63 percent polyester, 34 percent rayon, three-percent spandex woven fabric. The pants have a flat waistband with a button on both the inside and outside of the

L85314 June 24, 2005

Eligibility under the North American Free Trade Agreement (NAFTA), of a woman’s garment and a girl’s garment from Mexico; Article 509Dear Mr. Gould:

Style A3341D-BGD, is a woman’s top constructed from 100 percent polyester knit fabric with a 100 percent polyester knit fabric lining. The fully lined top has ¼ inch shoulder straps, a V-shaped neckline in front, and overlock stitching fini

547844 February 15, 2001

Transaction Value; Nissho Iwai; Sale for Export; Clearly Destined for United States

This ruling request concerns the prospective importation of spices, herbs and certain other products. The importation at

227937 August 11, 1998

Temporary Importation Under Bond; Article 303 of NAFTA;NAFTA Duty Deferral; Subheading 9813.00.05, HTSUS; U.S. Note1(c), Chapter 98, Subchapter XIII, HTSUS; 19 CFR 181.53(b)(5);19 USC 3333(a)(2)

According to your letter, Okura will import, under a TIB, carbon seamless steel casing from Japan to be threaded in Houston and intended for consumption in Canada. The length of the each casing ranges between 11 and 14 meters. In its import

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 3807.00.00.00 from each major US trading partner.

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