1301 - Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams):

Heading 1301 encompasses a diverse group of natural, unprocessed or minimally processed exudates derived from plants. This category primarily covers lac, a resinous secretion of certain insects, and a broad range of natural gums, resins, gum-resins, and oleoresins. These substances are typically collected from trees and other plants and are characterized by their amorphous solid or semi-solid nature and their solubility in certain solvents. Examples include frankincense, myrrh, elemi, and various balsams.

Unlike sibling categories in Section II that deal with live animals (Chapters 01-04) or specific plant parts like cereals (Chapter 10), Heading 1301 focuses on the collected sap and resinous secretions rather than the whole plant or its primary produce. It is distinct from Chapter 14, which covers vegetable plaiting materials and vegetable products not elsewhere specified or included, as it specifically targets the gum and resinous components themselves.

Within Heading 1301, the primary subdivision distinguishes between Gum Arabic (1301.20) and "Other" natural gums, resins, and oleoresins (1301.90). Gum Arabic, a water-soluble gum obtained from acacia trees, has specific classification criteria due to its widespread use in food and pharmaceutical industries. The "Other" subheading captures the vast array of remaining natural gums and resins not specifically listed elsewhere, requiring careful consideration of the specific botanical source and physical properties for accurate classification.