HSChapter 38
U.S. imports of tall oil, whether or not refined (HS 380300) totaled $100K in April 2026, traded with 3 countries.
Tall Oil, Whether or Not Refined imports of $100K in April 2026 ran 39% below the year-to-date monthly average of $164K.
Last updated: April 2026 dataTall oil is a byproduct of the kraft pulping process for softwood, recovered as a crude black liquor soap and subsequently distilled into fatty acids, rosin, and distilled tall oil fractions used in adhesives, coatings, soaps, and biofuel feedstocks. Brazil leads US supply under this heading, reflecting that country's large-scale eucalyptus kraft pulp industry, with Canada and Sweden also among top sources — both major softwood pulp producers with integrated tall oil recovery. All imports enter under a single 10-digit line (3803000000), but the degree of refining (crude versus distilled fractions) affects downstream classification risk, as highly processed fractions may shift to fatty acid or rosin headings.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
Heading 3803 covers tall oil in its crude and refined (but not fully fractionated) forms. When tall oil is further processed into distinct tall oil fatty acids or tall oil rosin meeting the specifications of headings 3804, 3806, or 3823, classification moves to those more specific headings. The key test is whether the product retains the mixed character of tall oil or has been separated into a defined fatty acid or rosin fraction. CBP rulings and the Harmonized System Explanatory Notes provide the controlling guidance.
Crude and distilled tall oil can qualify as a cellulosic or advanced biofuel feedstock under the US Renewable Fuel Standard (RFS) administered by EPA, depending on the production pathway and lifecycle analysis. Importers or downstream processors seeking Renewable Identification Numbers (RINs) must register with EPA and demonstrate compliance with feedstock and pathway requirements — a separate regulatory process from customs entry.
Monthly import values over time
HS10 import codes under this HS6 parent. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % | Duty Collected |
|---|---|---|---|---|
| 3803000000 | TALL OIL, WHETHER OR NOT REFINED | $100K | 10.00% | $2K |
TALL OIL, WHETHER OR NOT REFINED
HS10 export codes under this HS6 parent. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 3803000000 | TALL OIL, WHETHER OR NOT REFINED | $12.1M |
TALL OIL, WHETHER OR NOT REFINED
14.5M kg
PRODUCTS AND RESIDUALS OF CHEMICAL INDUSTRY, NESOI
HS 382499
DIAGNOSTIC OR LABORATORY REAGENTS INCL KITS, NESOI
HS 382219
CHEM ELEM DOPED, USED IN ELECTRON, DISCS WAFERS ET
HS 381800
SUPPORTED CATALYSTS W PREC METAL/PREC MTL COMPND
HS 381512
SUPPORTED CATALYSTS, NESOI
HS 381519
ADDITIVE FOR LUB OIL CONT PETRO/BITUMINOUS MINOIL
HS 381121
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| Port | Imports | Exports | Balance |
|---|---|---|---|
| MOBILE, AL | -- | $7.2M | +$7.2M |
| NEW ORLEANS, LA | -- | $3.1M | +$3.1M |
| SAVANNAH, GA | -- | $715K | +$715K |