# United States tariff lines under HS 3804.00

> The United States tariff splits HS 3804.00 (residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03) into 2 national lines: 3804.00.10.00 (lignin sulfonic acid and its salts) and 3804.00.50.00 (other). The general (MFN) duty differs by line: free on 3804.00.10.00 and 3.7% on 3804.00.50.00.

Source: https://border.bot/countries/united-states/hs-codes/380400
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 38](https://border.bot/countries/united-states/hs-codes/38) / [3804.00](https://border.bot/countries/united-states/hs-codes/380400)

## Key facts

- HS subheading: [3804.00](https://border.bot/hs-codes/380400)
- National lines: 2
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 38: Miscellaneous chemical products

## United States lines under 3804.00

The United States tariff splits HS 3804.00 (residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03) into 2 national lines: 3804.00.10.00 (lignin sulfonic acid and its salts) and 3804.00.50.00 (other).

The general (MFN) duty differs by line: free on 3804.00.10.00 and 3.7% on 3804.00.50.00.

- [3804.00.10.00](https://border.bot/countries/united-states/hs-codes/3804001000) Lignin sulfonic acid and its salts. Duty (MFN): free
- [3804.00.50.00](https://border.bot/countries/united-states/hs-codes/3804005000) Other. Duty (MFN): 3.7%

## In other countries

No other national tariff on border.bot has live lines under 3804.00 yet.

- [The Harmonized System text for 3804.00](https://border.bot/hs-codes/380400)

- Previous subheading: [3803.00](https://border.bot/countries/united-states/hs-codes/380300) Tall oil, whether or not refined
- Next subheading: [3805.10](https://border.bot/countries/united-states/hs-codes/380510) Gum, wood or sulfate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulfite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 3804.00?

The United States tariff splits HS 3804.00 (residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03) into 2 national lines: 3804.00.10.00 (lignin sulfonic acid and its salts) and 3804.00.50.00 (other).

### What is the duty on HS 3804.00 in the United States?

The general (MFN) duty differs by line: free on 3804.00.10.00 and 3.7% on 3804.00.50.00.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/380400.json