Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 3805

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent.

2 subheadings

Subheadings

3805.10

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. - Gum, wood or sulphate turpentine oils

1 tariff items
3805.90

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. - Other

1 tariff items

Explanatory Notes

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Gum turpentine This subheading covers only the product obtained exclusively and directly from the distillation (by steam extraction) of the oleoresins tapped from growing coniferous trees.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Wood turpentine This subheading covers the product mentioned in the HS Explanatory Note to heading 3805 , second paragraph, (2), (a).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Sulphate turpentine This subheading covers the product mentioned in the HS Explanatory Note to heading 3805 , second paragraph, (2), (b).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Pine oil This subheading covers the product mentioned in the HS Explanatory Note to heading 3805 , second paragraph, (5).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading includes turpentine from which the beta-pinene has been almost entirely removed by fractional distillation followed by mixing with other fractions. This product is marketed under the description ‘reconstituted spirits of turpentine’.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 38 Notes (7)
1. 1. This Chapter does not cover: • (a) Separate chemically defined elements or compounds with the exception of the following: (1) Artificial graphite (heading 38.01); (2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08; (3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13); (4) Certified reference materials...
2. 2. (A) For the purpose of heading 38.22, the expression "certified reference materials" means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes. (B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference...
3. 3. Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature: • (a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline earth metals; • (b) Fusel oil; Dippel's oil; • (c) Ink removers put up in packings for retail sale; • (d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in...
4. 4. Throughout the Nomenclature, "municipal waste" means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term "municipal waste", however, does not cover: • (a)...
5. 5. For the purposes of heading 38.25, "sewage sludge" means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).
6. 6. For the purposes of heading 38.25, the expression "other wastes" applies to: • (a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes); • (b) Waste organic solvents; • (c) Wastes of metal pickling liquors, hydraulic fluids,...
7. 7. For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

Ready to classify faster?

CustomsLogIQ uses this tariff data to power AI classification. Try it now.

Try CustomsLogIQ