Loading...
U.S. exports of tall oil, whether or not refined (HS 380300) totaled $38.7M in July 2026.
Importers of Tall Oil, Whether or Not Refined paid $23K in duties in July 2026 — an effective duty rate of 10% on $225K in dutiable value, based on actual customs collections rather than the published tariff schedule. Tall Oil, Whether or Not Refined imports of $329K in July 2026 ran 19% above the year-to-date monthly average of $276K.
Tall 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.
6 shipments/mo
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.
HSChapter 38
Subheading 1 of 1 in heading 3803
Subheading 380300 · $329K of $329K
HS10 import codes under this HS6 parent, each with its own page. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % | Dutiable Share | Duty Collected |
|---|---|---|---|---|---|
| 3803000000 | Tall Oil, Whether or not Refined | $329K | 6.85% | 68.46% | $23K |
HS10 export codes under this HS6 parent, each with its own page. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 3803000000 | Tall Oil, Whether or not Refined | $38.7M |
Import lines come from the U.S. Harmonized Tariff Schedule and export lines from Schedule B. The two are numbered by different agencies, so the same 10-digit code can appear in both tables describing a different product.
Supplier Network
Get discovered by U.S. importers searching for HS 380300 — Tall Oil, Whether or Not Refined. Be the first supplier listed.
ImportsExports
Imports
$329KYoY · Pro
Exports
$38.7MYoY · Pro
12-mo low · imports
YoY · ProThrough July 2026. Source: U.S. Census Bureau.
Exports · July 2026
destination
Finland and Sweden together take 80% of it.
customs district
origin
entry
rate provision · imports
31.5% enters free of duty; the effective duty rate is 6.85%.