1301.90
Other
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
Where this code sits
- Section II · Chapter13 — LAC; GUMS; RESINS AND OTHER VEGETABLE SAPS AND EXTRACTSVEGETABLE PRODUCTS
- Heading1301 — Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
- Subheading1301.90 — Other
Six digits is as far as the international nomenclature goes, and it is the same six digits in every country that applies the Harmonized System. Your destination adds further digits of its own, and the rate lives on that national line — which is why the US lines below run to eight and ten digits, and why the lookups go to each authority's own tariff.
Duty rate
This subheading splits into national lines with different duties. Which one applies is a classification decision about your specific goods, and picking one for you would be making that decision on your behalf. The national lines are listed below — choose the one that describes what you are importing.
Look it up in the authority's own tariff — the only place it is legally meaningful — then bring it back to the calculator, which will do the valuation basis, VAT treatment and statutory fees for you.
Paste 1301.90 into the lookup and follow it down to your national line.
US national lines under 1301.90
The United States subdivides this subheading into 8 lines. They do not all carry the same duty, so which one your goods fall in changes what you pay.
| Line | Description | General | Preferential |
|---|---|---|---|
| 1301.90.40.00 | Turpentine gum (oleoresinous exudate from living trees) | 1.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1301.90.91 | Other | Free | — |
| 1301.90.91.05 | Balsams | Free stated on 13019091 | — |
| 1301.90.91.10 | Bleached shellac | Free stated on 13019091 | — |
| 1301.90.91.20 | Seed lac | Free stated on 13019091 | — |
| 1301.90.91.30 | Tragacanth | Free stated on 13019091 | — |
| 1301.90.91.40 | Karaya | Free stated on 13019091 | — |
| 1301.90.91.90 | Other | Free stated on 13019091 | — |
A blank General cell means the line states no rate of its own and takes the one above it — the line it is stated on is named, so the figure can be checked where it actually appears. Preferential rates are listed with the programme codes that grant them; the schedule offering a rate is not the same as your goods qualifying for it.
Preferential rates for 1301.90
The US lines under this subheading offer a reduced or free rate under 17 programmes. Each is named from General Note 3(c)(i) — the schedule prints only the letter.
Generalized System of Preferences
Normally supported by: GSP claim
United States-Australia Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
United States-Bahrain Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Chile Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
United States-Colombia Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
African Growth and Opportunity Act
Caribbean Basin Economic Recovery Act
United States-Israel Free Trade Area
Normally supported by: Certification / claim under a US free trade agreement
United States-Jordan Free Trade Area Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Korea Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Morocco Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Oman Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
Dominican Republic-Central America-United States Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Panama Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Peru Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Mexico-Canada Agreement
Normally supported by: USMCA certification of origin
United States-Singapore Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
Origin is determined by the agreement’s product-specific rules applied to your bill of materials. We hold the tariff schedule and the programme legend, not your inputs — nothing here determines that goods qualify.
What chapter 13 excludes
A subheading's wording does not decide a classification — the legal notes do. These are the notes that push goods out of this chapter even when the description seems to fit.
The heading does not apply to:
- (a) Licorice extract containing more than 10 percent by weight of sucrose or put up as confectionery (heading 1704);
- (b) Malt extract (heading 1901);
- (c) Extracts of coffee, tea or maté (heading 2101);
- (d) Vegetable saps or extracts constituting alcoholic beverages (chapter 22);
- (e) Camphor, glycyrrhizin or other products of heading 2914 or 2938;
- (f) Concentrates of poppy straw containing not less than 50 percent by weight of alkaloids (heading 2939);
- (g) Medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3822);
- (h) Tanning or dyeing extracts (heading 3201 or 3203);
- (ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (chapter 33); or
- (k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).
Legal notes that govern this code
Reproduced from the published tariff schedule. Section and chapter notes are binding and are part of the nomenclature itself; statistical notes are US reporting rules and are not classification law.
Section II notes VEGETABLE PRODUCTS
1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.
Chapter 13 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. Heading 1302 applies, inter alia, to licorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to:
(a) Licorice extract containing more than 10 percent by weight of sucrose or put up as confectionery (heading 1704);
(b) Malt extract (heading 1901);
(c) Extracts of coffee, tea or maté (heading 2101);
(d) Vegetable saps or extracts constituting alcoholic beverages (chapter 22);
(e) Camphor, glycyrrhizin or other products of heading 2914 or 2938;
(f) Concentrates of poppy straw containing not less than 50 percent by weight of alkaloids (heading 2939);
(g) Medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3822);
(h) Tanning or dyeing extracts (heading 3201 or 3203);
(ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (chapter 33); or
(k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Other chapters that mention heading 1301
An exclusion pointing into this heading from another chapter is as decisive as one in your own, and it is the one nobody finds by reading their own chapter.
(a) Natural oleoresins or vegetable extracts of heading 1301 or 1302;
Other subheadings under 1301
Importing 1301.90 into
Each guide covers how duty and tax are assessed there, the authority with jurisdiction, and what catches importers out.
Common questions
What is HS code 1301.90?
1301.90 covers Other. It sits under heading 1301 (Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)) in chapter 13, lac; gums; resins and other vegetable saps and extracts.
What is the US duty rate for 1301.90?
There is no single rate: this subheading splits into 8 US national lines with 2 different duty rates. Which one applies is a classification decision about your specific goods — the lines are listed on this page.
What is excluded from chapter 13?
The heading does not apply to: (a) Licorice extract containing more than 10 percent by weight of sucrose or put up as confectionery (heading 1704); (b) Malt extract (heading 1901); (c) Extracts of coffee, tea or maté (heading 2101); (d) Vegetable saps or extracts constituting alcoholic beverages (chapter 22);