Chapter 38 HS Codes: Chapter 38 Commodities
CHAPTER DEFINITION & SCOPE
HS Chapter 38 of the WCO Harmonized System covers chapter 38 commodities. It groups 27 4-digit WCO headings and 108 6-digit subheadings under the official 2026 customs nomenclature [USITC HTS 2026].
Chapter
Ch 38
Headings
27 Headings
Subheadings
108 HS6
US Tariff Status
Active 2026
Chapter 38 4-Digit Headings Directory
| Heading | WCO Heading Description | Subheading Count | Directory Link |
|---|---|---|---|
| Heading 3801 | Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures | 4 subheadings | Browse Heading 3801 → |
| Heading 3802 | Activated carbon; activated natural mineral products; animal black, including spent animal black | 2 subheadings | Browse Heading 3802 → |
| Heading 3803 | Tall oil, whether or not refined | 1 subheadings | Browse Heading 3803 → |
| Heading 3804 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803 | 1 subheadings | Browse Heading 3804 → |
| Heading 3805 | 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 | 2 subheadings | Browse Heading 3805 → |
| Heading 3806 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | 4 subheadings | Browse Heading 3806 → |
| Heading 3807 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch | 1 subheadings | Browse Heading 3807 → |
| Heading 3808 | Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers) | 10 subheadings | Browse Heading 3808 → |
| Heading 3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included | 4 subheadings | Browse Heading 3809 → |
| Heading 3810 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods | 2 subheadings | Browse Heading 3810 → |
| Heading 3811 | Antiknock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils | 5 subheadings | Browse Heading 3811 → |
| Heading 3812 | Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; antioxidizing preparations and other compound stabilizers for rubber or plastics | 4 subheadings | Browse Heading 3812 → |
| Heading 3813 | Preparations and charges for fire extinguishers; charged fire-extinguishing grenades | 1 subheadings | Browse Heading 3813 → |
| Heading 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 1 subheadings | Browse Heading 3814 → |
| Heading 3815 | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included | 4 subheadings | Browse Heading 3815 → |
| Heading 3816 | Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 3801 | 1 subheadings | Browse Heading 3816 → |
| Heading 3817 | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 | 1 subheadings | Browse Heading 3817 → |
| Heading 3818 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics | 1 subheadings | Browse Heading 3818 → |
| Heading 3819 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 percent by weight of petroleum oils or oils obtained from bituminous minerals | 1 subheadings | Browse Heading 3819 → |
| Heading 3820 | Antifreezing preparations and prepared deicing fluids | 1 subheadings | Browse Heading 3820 → |
| Heading 3821 | Prepared culture media for development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells | 1 subheadings | Browse Heading 3821 → |
| Heading 3822 | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials | 5 subheadings | Browse Heading 3822 → |
| Heading 3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols | 5 subheadings | Browse Heading 3823 → |
| Heading 3824 | Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included | 17 subheadings | Browse Heading 3824 → |
| Heading 3825 | Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter | 9 subheadings | Browse Heading 3825 → |
| Heading 3826 | Biodiesel and mixtures thereof, not containing or containing less than 70 percent by weight of petroleum oils or oils obtained from bituminous materials | 1 subheadings | Browse Heading 3826 → |
| Heading 3827 | Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included | 19 subheadings | Browse Heading 3827 → |
Chapter 38 Subheading Sample & MFN Duty Rates
| HS Code | Subheading Description | Heading | Action |
|---|---|---|---|
| 3801.10 | Artificial graphite | 3801 | View 3801.10 → |
| 3801.20 | Colloidal or semi-colloidal graphite | 3801 | View 3801.20 → |
| 3801.30 | Carbonaceous pastes for electrodes and similar pastes for furnace linings | 3801 | View 3801.30 → |
| 3801.90 | Other | 3801 | View 3801.90 → |
| 3802.10 | Activated carbon | 3802 | View 3802.10 → |
| 3802.90 | Activated carbon; activated natural mineral products; animal black, including spent animal black, Other | 3802 | View 3802.90 → |
| 3803.00 | Tall oil, whether or not refined | 3803 | View 3803.00 → |
| 3804.00 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulfonates, but excluding tall oil of heading 3803 | 3804 | View 3804.00 → |
| 3805.10 | Gum, wood or sulfate turpentine oils | 3805 | View 3805.10 → |
| 3805.90 | Other | 3805 | View 3805.90 → |
| 3806.10 | Rosin and resin acids | 3806 | View 3806.10 → |
| 3806.20 | Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts | 3806 | View 3806.20 → |
| 3806.30 | Ester gums | 3806 | View 3806.30 → |
| 3806.90 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums, Other | 3806 | View 3806.90 → |
| 3807.00 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch | 3807 | View 3807.00 → |
EXPERT CLASSIFICATION PRO TIPS
Common Pitfalls When Classifying Chapter 38 Goods
- Always review WCO Section and Chapter Legal Notes before assigning 4-digit headings.
- Distinguish carefully between unprocessed raw materials and further prepared or processed articles.
- Verify Partner Government Agency (PGA) flags for agriculture, food, or chemical items.
- Cross-reference official CBP CROSS rulings for binding precedents on mixed or composite goods.
Official Primary Sources & Authority References
USITC HTS Chapter 38 Tariff ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
Customs Rulings Online Search System for Chapter 38 binding classification precedents.
WCO HS Nomenclature ↗
World Customs Organization international 6-digit Harmonized System backbone standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau trade statistics and Schedule B concordance portal.
Chapter 38 Frequently Asked Questions (FAQ)
What commodities are covered under HS Chapter 38?
Chapter 38 (Chapter 38 Commodities) covers WCO Harmonized System 4-digit headings from 3801 upward, encompassing primary goods, raw materials, and manufactured articles within this nomenclature section.
How many 4-digit headings exist in HS Chapter 38?
Chapter 38 contains 27 official 4-digit WCO headings and 108 6-digit tariff subheadings.
What is the US general import duty range for Chapter 38 commodities?
Base customs duties under Chapter 38 range from 0.0% (Duty-Free) up to representative MFN rate limits depending on 10-digit HTS statistical suffix extensions.
Do Section 301 China tariffs apply to Chapter 38 imports?
Section 301 tariffs depend on specific 8-digit HTS subheadings. Importers must verify if their exact HTS code appears on USTR Lists 1 through 4A.
Are Partner Government Agency (PGA) permits required for Chapter 38?
PGA message-set flags (such as FDA, USDA APHIS, EPA, or CITES) apply conditionally depending on the commodity classification within Chapter 38.
How are products classified between adjacent headings in Chapter 38?
Classification follows WCO General Rules of Interpretation (GRI) 1 through 6, prioritizing specific heading terms over general descriptions.
Can Chapter 38 goods enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in USMCA member states (US, Mexico, Canada) or FTA partners enter duty-free under SPI code P, KR, AU, or CL with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Chapter 38 shipments?
Eligible commercial shipments valued at $800 USD or less imported by one person on one day may enter duty-free under 19 U.S.C. 1321.
What documents are required for formal entry of Chapter 38 goods?
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, and entry summary CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer obtain a binding CBP ruling for Chapter 38?
Importers may submit an e-Ruling application under 19 CFR Part 177 to CBP National Commodity Specialist Division.