Import duty / Chapter 38 / Heading 3806
Heading 3806 covers 4 tariff lines in LoadLoom's table; 4 of them clear duty-free under USMCA for goods made in Canada, the US or Mexico. Published US and Canadian rates below, verified October 2026. Pick the line that matches your goods for the worked example and border steps.
| HS code | Goods | US duty | Canada duty | USMCA |
|---|---|---|---|---|
| 3806.10 | Rosin and resin acids | 5% | Free | Free with certificate |
| 3806.20 | Rosin and resin; salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts | 3.7% | Free | Free with certificate |
| 3806.30 | Ester gums | 6.5% | Free | Free with certificate |
| 3806.90 | Rosin; spirit and oils, n.e.c. in heading no. 3806 | 4.2% | Free | Free with certificate |
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.