3823.13.00.40 - Other

This HTS category, 3823.13.00.40, covers "Other" tall oil fatty acids that do not fall under the preceding subcategory. Tall oil fatty acids are primarily derived from the distillation of crude tall oil, a byproduct of the kraft pulping process in the paper industry. These fatty acids are complex mixtures, with their composition varying based on the wood source and the refining process. They find widespread industrial applications, including in the manufacture of soaps, detergents, lubricants, coatings, and alkyd resins.

This specific classification distinguishes itself from sibling categories by encompassing tall oil fatty acids that do not meet the criteria for "Containing less than two percent rosin" (HTS 3823.13.00.20). Therefore, this category would include tall oil fatty acids with two percent or more rosin content. The presence and percentage of rosin are key distinguishing factors for classification within this grouping, impacting the chemical properties and potential end-uses of the material.

As this is a leaf node, there are no further subcategories. Classification within 3823.13.00.40 is determined by exclusion from the more specifically defined sibling categories, based on the rosin content of the tall oil fatty acids. Importers and exporters should ensure accurate analysis of rosin content to correctly apply this classification and comply with customs regulations.