Chapter 13
Lac; gums; resins and other vegetable saps and extracts
Section II — Vegetable products · 2 headings · 11 subheadings
Duty in chapter 13 at a glance
Counted across the 29 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.
- Duty-free lines
- 19 of 29 stating a rate
- Ad valorem range
- 1% – 3.8%
- Dutiable per unit, not on value
- 1 line is charged per kilogram, litre or item rather than as a percentage of the customs value. A landed-cost estimate built from value alone will understate the duty on those.
Preference programmes appearing in this chapter
Named from General Note 3(c)(i). A programme appearing here does not mean it applies to your goods — that depends on the line, the origin and the agreement's rules of origin.
What this chapter excludes
These notes push goods out of chapter 13 even when a subheading's wording seems to fit. They are the fastest way to find out you are in the wrong chapter.
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
Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; 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.
Headings in chapter 13
1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
Other chapters
Common questions
What does HS chapter 13 cover?
Lac; gums; resins and other vegetable saps and extracts. It contains 2 headings and 11 six-digit subheadings, and sits in Section II (vegetable products).
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);
Are chapter 13's notes legally binding?
This chapter carries 12 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading.