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HS Code 3806.90 : Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums, Other

The 6-digit Harmonized System (HS) code for rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums, other is 3806.90. Under the 2026 Morocco (ADII), the representative MFN general duty rate is 2.5% [Administration des Douanes Morocco].

Chapter

Ch 38

Heading

3806

Subheading

3806.90

MA MFN Duty

2.5%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 38

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

Heading 3806

3806

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

Subheading .90

.90

Other

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Morocco (ADII)

3806.90

Representative MFN Ad Valorem Rate

2.5%

Verified July 2026 · ADII Source

MODULE 5: MOROCCO IMPORT DUTY & TVA BREAKDOWN

ADII Base MFN Duty

2.5%

Customs Duty [ADII]

Taxe sur la Valeur Ajoutée (TVA)

20.00 %

CIF + Duty Base [TVA 20%]

De Minimis Threshold

Low-Value Limit

Customs Exemption

Notice: Moroccan customs clearance, tariff classification, MFN duty rates, and 20% TVA are governed by Administration des Douanes et Impôts Indirects (ADII). Always verify declarable lines with ADII prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3806.90

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 3806.90.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

AGENCY-CONDITIONAL (PGA)

FDA Prior Notice / USDA Phytosanitary Cert

Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

ACE PGA Message-Set Flags: EPA (EP1): EPA Pesticide Notice of Arrival (NOA) Form 3540-1

Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums, Other

MODULE 11: ADII Advance Ruling System

Legally binding advance tariff rulings issued by Administration des Douanes Morocco for HS 3806.90.

Query official ADII portal:

Search ADII Portal for 3806.90 →

Morocco ADII Tariff Schedule (3806.90)

National line-level (8/10-digit) detail for Morocco (ADII): coverage in progress.

Universal 6-digit WCO backbone applied rate: 2.5%. Confirm the full national commodity code at the official source (Administration des Douanes Morocco).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
3806.10	Subheading under Heading 3806	Compare Subheading 3806.10 →
3806.20	Subheading under Heading 3806	Compare Subheading 3806.20 →
3806.30	Subheading under Heading 3806	Compare Subheading 3806.30 →

Official Primary Sources & Authority References

Administration des Douanes Morocco (ADII) ↗

Official Morocco ADII tariff schedule, 20% TVA, and US-Morocco FTA rules.

ADII Advance Ruling System ↗

Administration des Douanes official binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums, Other?

Under WCO Harmonized System 2022 and United States (USITC HTS), Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums, Other is classified under HS 3806.90 (Heading 3806, Chapter 38). The representative MA MFN general duty rate is 2.5%.

How is HS 3806.90 distinguished within Heading 3806 (Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums)?

Heading 3806 covers Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. Subheading 3806.90 specifically isolates Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3806.

What are the primary candidate subheadings related to HS 3806.90?

Related subheadings under Heading 3806 include 3806.10, 3806.20, 3806.30. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums, Other?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 3806.90 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums, Other?

Commercial shipments of Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums, Other with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 3806.90?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 3806.90 in Morocco?

Commercial imports of Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums, Other under HS 3806.90 into Morocco are subject to 20% TVA, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Morocco?

The customs de minimis threshold for import shipments into Morocco is Low-value threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Morocco?

Customs declarations, import duty assessments, and ADII Advance Ruling System for HS 3806.90 are administered by Administration des Douanes et Impôts Indirects (ADII).

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