HTS heading 3823 · Chapter 38
HTS 3823: Industrial monocarboxylic fatty acids
HTS heading 3823 covers industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. It has 8 tariff lines with a duty rate; the general (MFN) rates are 3.2% (2 lines), 2.1¢/kg + 3.8% (1 line), 2.1¢/kg + 3.2% (1 line) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| Industrial monocarboxylic fatty acids; acid oils from refining: | |||||
| 3823.11.00.00 | Stearic acid[kg] | 2.1¢/kg + 3.8% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 6.6¢/kg + 25% | Estimate → |
| 3823.12.00.00 | Oleic acid[kg] | 2.1¢/kg + 3.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 6.6¢/kg + 20% | Estimate → |
| 3823.13.00 | Tall oil fatty acids | 3.2% | Free (A+,AU,BH,CL,CO,D,E, IL,JO, KR,MA,OM,P, PA,PE,S,SG) | 20% | |
| 3823.13.00.20 | Containing less than two percent rosin[kg] | Estimate → | |||
| 3823.13.00.40 | Other[kg] | Estimate → | |||
| 3823.19 | Other: | ||||
| 3823.19.20.00 | Derived from coconut, palm-kernel or palm oil[kg] | 2.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 3823.19.40.00 | Other[kg] | 3.2% | Free (A+,AU,BH,CL,CO,D,E, IL,JO, KR,MA,OM,P, PA,PE,S,SG) | 20% | Estimate → |
| 3823.70 | Industrial fatty alcohols: | ||||
| Derived from fatty substances of animal or vegetable origin: | |||||
| 3823.70.20.00 | Oleyl[kg] | 5.1% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 39.5% | Estimate → |
| 3823.70.40.00 | Other[kg] | 2% | Free (A+,AU,BH,CL,CO,D,E, IL,JO, KR,MA,OM,P, PA,PE,S,SG) | 25% | Estimate → |
| 3823.70.60.00 | Other[kg] | 2.4% | Free (A+,AU,BH,CL,CO,D,E, IL,JO, KR,MA,OM,P, PA,PE,S,SG) | 25% | Estimate → |
10 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 3823.13.00 at the general rate of 3.2%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (3.2%) | $320.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $367.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.